<SEC-DOCUMENT>0000886128-13-000023.txt : 20130906
<SEC-HEADER>0000886128-13-000023.hdr.sgml : 20130906
<ACCEPTANCE-DATETIME>20130906163651
ACCESSION NUMBER:		0000886128-13-000023
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		11
CONFORMED PERIOD OF REPORT:	20130731
FILED AS OF DATE:		20130906
DATE AS OF CHANGE:		20130906

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-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14204
		FILM NUMBER:		131083423

	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-Q
<SEQUENCE>1
<FILENAME>fcel-2013731x10q.htm
<DESCRIPTION>10-Q
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using WebFilings 1 -->
		<!-- Copyright 2008-2013 WebFilings LLC. All Rights Reserved -->
		<title>FCEL-2013.7.31-10Q</title>
	</head>
	<body style="font-family:Times New Roman;font-size:10pt;">
<a name="sD15160EA5045AC6E8D19C4BDB0E6E4AA"></a><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-top:4px;text-align:center;font-size:18pt;"><font style="font-family:inherit;font-size:18pt;font-weight:bold;">UNITED STATES</font></div><div style="line-height:120%;text-align:center;font-size:18pt;"><font style="font-family:inherit;font-size:18pt;font-weight:bold;">SECURITIES AND EXCHANGE COMMISSION</font></div><div style="line-height:120%;text-align:center;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">WASHINGTON, D.C. 20549</font></div><div style="line-height:120%;padding-top:4px;text-align:center;font-size:18pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:405px;border-collapse:collapse;text-align:left;"><tr><td colspan="5"></td></tr><tr><td width="81px"></td><td width="81px"></td><td width="81px"></td><td width="81px"></td><td width="81px"></td></tr><tr><td colspan="5" style="vertical-align:middle;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;"><div style="text-align:center;font-size:18pt;"><font style="font-family:inherit;font-size:18pt;font-weight:bold;">FORM 10-Q</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:center;font-size:6pt;"><font style="font-family:inherit;font-size:6pt;"><br></font></div><div style="line-height:120%;font-size:12pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="6%"></td><td width="94%"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:12pt;"><font style="font-family:Wingdings;font-size:12pt;">&#253;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:12px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">For the quarterly period ended </font><font style="font-family:inherit;font-size:10pt;color:#000000;font-weight:bold;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;font-weight:bold;">&#32;</font></div><div style="line-height:120%;padding-top:12px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">OR</font></div><div style="line-height:120%;font-size:12pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="6%"></td><td width="94%"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:12pt;"><font style="font-family:Wingdings;font-size:12pt;">&#168;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;font-weight:bold;">TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:12px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">For the transition period from &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;to &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div><div style="line-height:120%;padding-top:12px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Commission file number: 1-14204</font></div><div style="line-height:120%;text-align:center;font-size:22pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:405px;border-collapse:collapse;text-align:left;"><tr><td colspan="5"></td></tr><tr><td width="81px"></td><td width="81px"></td><td width="81px"></td><td width="81px"></td><td width="81px"></td></tr><tr><td colspan="5" style="vertical-align:middle;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;"><div style="text-align:center;font-size:22pt;"><font style="font-family:inherit;font-size:22pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div></td></tr><tr><td colspan="5" style="vertical-align:middle;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">(Exact name of registrant as specified in its charter)</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="49%"></td><td width="4%"></td><td width="47%"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Delaware</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">06-0853042</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">(State or other jurisdiction of</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">incorporation or organization)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">(I.R.S. Employer</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Identification No.)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">3 Great Pasture Road</font></div><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Danbury, Connecticut</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">06813</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">(Address of principal executive offices)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">(Zip Code)</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:12px;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:405px;border-collapse:collapse;text-align:left;"><tr><td colspan="5"></td></tr><tr><td width="81px"></td><td width="81px"></td><td width="81px"></td><td width="81px"></td><td width="81px"></td></tr><tr><td colspan="5" style="vertical-align:middle;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Registrant&#8217;s telephone number, including area code: (203)&#160;825-6000&#160;</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:6px;text-indent:32px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Indicate by check mark whether the registrant (1)&#160;has filed all reports required to be filed by Section&#160;13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)&#160;has been subject to such filing requirements for the past 90 days.&#160;&#160;&#160;&#160;Yes&#160;&#160; </font><font style="font-family:Wingdings;font-size:10pt;">&#253;</font><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;No&#160;&#160; </font><font style="font-family:Wingdings;font-size:10pt;">&#168;</font></div><div style="line-height:120%;padding-top:12px;text-indent:32px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">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 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).&#160;&#160;&#160;&#160;Yes&#160;&#160; </font><font style="font-family:Wingdings;font-size:10pt;">&#253;</font><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;No&#160;&#160;</font><font style="font-family:Wingdings;font-size:10pt;">&#168;</font></div><div style="line-height:120%;padding-top:12px;text-indent:32px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">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 &#8220;large accelerated filer,&#8221; &#8220;accelerated filer&#8221; and &#8220;smaller reporting company&#8221; in Rule 12b-2 of the Exchange Act.</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:94.140625%;border-collapse:collapse;text-align:left;"><tr><td colspan="4"></td></tr><tr><td width="28%"></td><td width="43%"></td><td width="26%"></td><td width="3%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Large&#160;accelerated&#160;filer</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:Wingdings;font-size:10pt;">&#168;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accelerated&#160;filer</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:Wingdings;font-size:10pt;">&#253;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Non-accelerated filer</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:Wingdings;font-size:10pt;">&#168;</font><font style="font-family:inherit;font-size:10pt;">&#160;(Do not check if a smaller reporting company)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Smaller&#160;reporting&#160;company</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:Wingdings;font-size:10pt;">&#168;</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:12px;text-indent:32px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).&#160;&#160;&#160;&#160;Yes&#160;&#160;</font><font style="font-family:Wingdings;font-size:10pt;">&#168;</font><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;No&#160;&#160;</font><font style="font-family:Wingdings;font-size:10pt;">&#253;</font></div><div style="line-height:120%;padding-top:12px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Number of shares of common stock, par value $.0001 per share, outstanding at September 3, 2013: 192,062,502</font></div><br><div></div><hr style="page-break-after:always"><a name="s8FD3CA9013EDEC7BFFB9C4BDB136C947"></a><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><div style="line-height:120%;font-size:14pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="3" style="padding-top:4px;padding-bottom:4px;"><div style="line-height:120%;text-align:center;font-size:14pt;"><font style="font-family:inherit;font-size:14pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">FORM 10-Q</font></div><div style="line-height:120%;padding-top:12px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Table of Contents</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td width="8%"></td><td width="85%"></td><td width="7%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:right;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;text-decoration:underline;">Page</font></div></td></tr><tr><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">PART I.&#160;FINANCIAL INFORMATION</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Item 1.</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#sC72223CF7A5D62850AB3C4BDB190EB99"><font style="font-family:inherit;font-size:10pt;">Consolidated Financial Statements (unaudited)</font></a></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;" href="#s2E48576D87F2C8DC0D80C4BDA1314083"><font style="font-family:inherit;font-size:10pt;">Consolidated Balance Sheets as of July 31, 2013 and October 31, 2012</font></a><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:right;font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#s2E48576D87F2C8DC0D80C4BDA1314083">3</a></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;" href="#sC01F89985FF576A87FF3C4BDA145C068"><font style="font-family:inherit;font-size:10pt;">Consolidated Statements of Operations and Comprehensive Income (Loss) for the three months ended July 31, 2013 and 2012</font></a><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:right;font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;" href="#sC01F89985FF576A87FF3C4BDA145C068">4</a></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;" href="#sC01F89985FF576A87FF3C4BDA145C068"><font style="font-family:inherit;font-size:10pt;">Consolidated Statements of Operations and Comprehensive Income (Loss) for the nine months ended July 31, 2013 and 2012</font></a><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:right;font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;" href="#s5054E63A5795A23408C8C4BDA1596D9C">5</a></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;" href="#s7B41B8E16F0959E658CDC4BEBB99FDD1"><font style="font-family:inherit;font-size:10pt;">Consolidated Statements of Cash Flows for the nine months ended July 31, 2013 and 2012</font></a><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:right;font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#sF7AE9C0219342EC180F8C4BDA16DCB50">6</a><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#s7EB34674D3B147FA95DCC4BDB2809EAC"><font style="font-family:inherit;font-size:10pt;">Notes to Consolidated Financial Statements</font></a></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:right;font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#s7EB34674D3B147FA95DCC4BDB2809EAC">7</a></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Item 2.</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#s1DE7BABF20F2CE51C98CC4BDB5AA2CE4"><font style="font-family:inherit;font-size:10pt;">Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</font></a></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:right;font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#s1DE7BABF20F2CE51C98CC4BDB5AA2CE4">15</a></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Item 3.</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#sB27B19205810C7E20080C4BDB6C268CE"><font style="font-family:inherit;font-size:10pt;">Quantitative and Qualitative Disclosures about Market Risk</font></a></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:right;font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#sB27B19205810C7E20080C4BDB6C268CE">32</a></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Item 4.</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#s0F2E0E49317585D53D98C4BDB6F468DF"><font style="font-family:inherit;font-size:10pt;">Controls and Procedures</font></a></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:right;font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#s0F2E0E49317585D53D98C4BDB6F468DF">34</a></div></td></tr><tr><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">PART II.&#160;OTHER INFORMATION</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Item 1</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#sB0D9BA0511BD5C002A65C4BDB74436A2"><font style="font-family:inherit;font-size:10pt;">Legal Proceedings</font></a></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:right;font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#sB0D9BA0511BD5C002A65C4BDB74436A2">35</a></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Item&#160;1A</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#s0EF4703D32BF3E168807C4BDB76C545D"><font style="font-family:inherit;font-size:10pt;">Risk Factors</font></a></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:right;font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#s0EF4703D32BF3E168807C4BDB76C545D">35</a></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Item&#160;6.</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#s4E64091E39D75AC56E30C4BDB79ED458"><font style="font-family:inherit;font-size:10pt;">Exhibits</font></a></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:right;font-size:10pt;"><a style="text-decoration:underline;color:#0000FF;font-family:Times New Roman;font-size:10pt;" href="#s0EF4703D32BF3E168807C4BDB76C545D">35</a></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s8CE5E526139CB1A5ED12C4BDB1681FCF"></a><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="sC72223CF7A5D62850AB3C4BDB190EB99"></a><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">2</font></div></div><hr style="page-break-after:always"><a name="s2E48576D87F2C8DC0D80C4BDA1314083"></a><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:99.80506822612085%;border-collapse:collapse;text-align:left;"><tr><td colspan="8" style="padding-top:4px;padding-bottom:4px;"><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Consolidated Balance Sheets</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">(Unaudited)</font></div><div style="line-height:120%;text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">(Amounts in thousands, except share and per share amounts)</font></div></td></tr><tr><td width="75%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July&#160;31, <br>2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October&#160;31, <br>2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">ASSETS</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Current assets:</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cash and cash equivalents - unrestricted</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">81,359</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">46,879</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Restricted cash and cash equivalents - short-term</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5,053</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5,335</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">License fee receivable</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">10,000</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accounts receivable, net</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">40,350</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">25,984</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Inventories</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">47,233</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">47,701</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other current assets</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">8,282</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,727</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:84px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total current assets</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">182,277</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">140,626</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Restricted cash and cash equivalents - long-term</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,950</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5,300</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Property, plant and equipment, net</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">22,466</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">23,258</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Goodwill</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,055</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Intangible assets</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">9,592</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Investment in and loans to affiliate</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6,115</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other assets, net</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,377</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">16,186</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:84px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total assets</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">237,717</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">191,485</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">LIABILITIES AND (DEFICIT) EQUITY</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Current liabilities:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Current portion of long-term debt</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,403</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5,161</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accounts payable</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">21,952</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">12,254</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accounts payable due to affiliate</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">203</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accrued liabilities</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">19,398</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">20,265</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Deferred revenue</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">55,846</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">45,939</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Preferred stock obligation of subsidiary</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,046</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,075</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:84px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total current liabilities</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">102,645</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">84,897</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Long-term deferred revenue</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">20,443</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">15,533</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Long-term preferred stock obligation of subsidiary</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">13,310</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">13,095</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Long-term debt and other liabilities</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">50,036</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,975</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:84px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total liabilities</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">186,434</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">117,500</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Redeemable preferred stock (liquidation preference of $64,020 at July 31, 2013 and October&#160;31, 2012)</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">59,857</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">59,857</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total (deficit) equity:</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Shareholders&#8217; (deficit) equity:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Common stock ($.0001 par value); 275,000,000 shares authorized; 192,054,464 and 185,856,123 shares issued and outstanding at July 31, 2013 and October&#160;31, 2012, respectively.</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">19</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">18</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Additional paid-in capital</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">753,300</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">751,256</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accumulated deficit</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(761,489</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(736,831</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accumulated other comprehensive income</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">79</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">66</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Treasury stock, Common, at cost (5,679 shares at July 31, 2013 and October&#160;31, 2012)</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(53</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(53</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Deferred compensation</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">53</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">53</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:84px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total shareholders&#8217; (deficit) equity</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(8,091</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,509</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Noncontrolling interest in subsidiaries</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(483</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(381</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:84px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total (deficit) equity</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(8,574</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,128</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:108px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total liabilities and (deficit) equity</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">237,717</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">191,485</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div><font style="font-family:inherit;font-size:10pt;">See accompanying notes to consolidated financial statements.</font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">3</font></div></div><hr style="page-break-after:always"><a name="sC01F89985FF576A87FF3C4BDA145C068"></a><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Consolidated Statements of Operations and Comprehensive Income (Loss)</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">(Unaudited)</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">(Amounts in thousands, except share and per share amounts)</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="8"></td></tr><tr><td width="75%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Three Months Ended July 31,</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Revenues (1):</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Product sales</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">45,441</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">21,023</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Service agreements and license revenues</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,706</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6,546</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Advanced technologies contract revenues</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,560</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,124</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total revenues</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">53,707</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">29,693</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Costs of revenues:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cost of product sales</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">41,523</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">22,433</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cost of service agreements and license revenues</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,427</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">7,888</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cost of advanced technologies contract revenues</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,235</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,110</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total costs of revenues</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">49,185</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">32,431</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gross profit (loss)</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,522</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,738</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Operating expenses:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Administrative and selling expenses</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5,203</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,580</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Research and development expenses</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,913</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,193</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total costs and expenses</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">9,116</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">7,773</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Loss from operations</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(4,594</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(10,511</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Interest expense</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1,078</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(544</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Loss from equity investment</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(42</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">License fee and royalty income</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">422</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other income (expense), net</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(162</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">656</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Loss before benefit for income taxes</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(5,834</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(10,019</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Benefit for income taxes</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">20</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">9</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(5,814</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(10,010</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss attributable to noncontrolling interest</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">202</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">88</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss attributable to FuelCell Energy, Inc.</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(5,612</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(9,922</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Preferred stock dividends</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(800</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(800</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss attributable to common shareholders</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(6,412</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(10,722</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Loss per share basic and diluted:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss per share attributable to common shareholders</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.03</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.06</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Basic and diluted weighted average shares outstanding</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">192,051,578</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">185,906,834</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:680px;border-collapse:collapse;text-align:left;"><tr><td colspan="8"></td></tr><tr><td width="517px"></td><td width="9px"></td><td width="66px"></td><td width="4px"></td><td width="5px"></td><td width="9px"></td><td width="66px"></td><td width="4px"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="6" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Three Months Ended July 31,</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(5,814</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(10,010</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other comprehensive income (loss):</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Foreign currency translation adjustments</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(8</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(78</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Comprehensive loss</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(5,822</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(10,088</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">See accompanying notes to consolidated financial statements.</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Includes revenue from a related party. Refer to Concentrations in note 1 to the financial statements.</font><font style="font-family:inherit;font-size:9pt;">&#160;</font></div></td></tr></table><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">4</font></div></div><hr style="page-break-after:always"><a name="s5054E63A5795A23408C8C4BDA1596D9C"></a><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="8" style="padding-top:4px;padding-bottom:4px;"><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Consolidated Statements of Operations and Comprehensive Income (Loss)</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">(Unaudited)</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">(Amounts in thousands, except share and per share amounts)</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td width="75%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Nine Months Ended July 31,</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Revenues (1):</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Product sales</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">108,881</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">65,882</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Service agreements and license revenues</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">12,783</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">13,398</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Advanced technologies contract revenues</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">10,837</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5,903</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total revenues</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">132,501</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">85,183</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Costs of revenues:</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cost of product sales</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">103,950</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">63,932</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cost of service agreements and license revenues</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">13,816</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">16,130</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cost of advanced technologies contract revenues</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">10,210</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5,554</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total costs of revenues</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">127,976</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">85,616</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gross profit (loss)</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,525</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(433</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Operating expenses:</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Administrative and selling expenses</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">16,071</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">12,346</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Research and development expenses</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">11,315</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">10,932</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total costs and expenses</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">27,386</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">23,278</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Loss from operations</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(22,861</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(23,711</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Interest expense</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,218</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1,749</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Income (loss) from equity investment</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">46</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(554</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">License fee and royalty income</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,258</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other income (expense), net</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(267</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">438</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Loss before provision for income taxes</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(25,300</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(24,318</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Provision for income taxes</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(22</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(69</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(25,322</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(24,387</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss attributable to noncontrolling interest</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">664</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">230</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss attributable to FuelCell Energy, Inc.</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(24,658</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(24,157</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Preferred stock dividends</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,400</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,401</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss to common shareholders</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(27,058</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(26,558</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Loss per share basic and diluted:</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:3px double #000000;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:3px double #000000;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss per share to common shareholders</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.14</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.17</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Basic and diluted weighted average shares outstanding</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">190,006,331</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">158,548,998</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:680px;border-collapse:collapse;text-align:left;"><tr><td colspan="8"></td></tr><tr><td width="517px"></td><td width="9px"></td><td width="66px"></td><td width="4px"></td><td width="5px"></td><td width="9px"></td><td width="66px"></td><td width="4px"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="6" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Nine Months Ended July 31,</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(25,322</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(24,387</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other comprehensive income (loss):</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Foreign currency translation adjustments</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">13</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(80</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Comprehensive loss</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(25,309</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(24,467</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">See accompanying notes to consolidated financial statements.</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Includes revenue from a related party. Refer to Concentrations in note 1 to the financial statements.</font></div></td></tr></table><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">5</font></div></div><hr style="page-break-after:always"><a name="s5054E63A5795A23408C8C4BDA1596D9C"></a><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="sF7AE9C0219342EC180F8C4BDA16DCB50"></a><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Consolidated Statements of Cash Flows</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">(Unaudited)</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">(Amounts in thousands)</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="8"></td></tr><tr><td width="75%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Nine Months Ended July 31,</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Cash flows from operating activities:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(25,322</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(24,387</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Adjustments to reconcile net loss to net cash provided by (used in) operating activities:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Share-based compensation</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,619</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,517</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(Income) loss from equity investment</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(46</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">554</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Depreciation</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,044</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,174</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Interest expense on preferred stock obligation</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,495</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,536</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other non-cash transactions, net</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">361</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(191</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Decrease (increase) in operating assets:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accounts receivable and license fee receivable</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(3,270</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,725</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Inventories</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,051</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(8,894</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other assets</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(163</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,147</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Increase (decrease) in operating liabilities:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accounts payable</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">9,193</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(3,052</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accrued liabilities</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,668</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(5,892</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Deferred revenue</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,817</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(14,484</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Net cash provided by (used in) operating activities</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,111</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(45,247</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Cash flows from investing activities:</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Capital expenditures</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(4,017</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,646</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cash acquired from acquisition</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">357</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Treasury notes matured</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">12,000</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Net cash (used in) provided by investing activities</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(3,660</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">9,354</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Cash flows from financing activities:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Repayment of debt</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(285</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(127</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Proceeds from debt</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">41,500</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Proceeds received for sale of noncontrolling interest in subsidiary</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">954</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Financing costs for convertible debt securities</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,472</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Decrease (increase) in restricted cash and cash equivalents</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">632</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,871</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Payment of preferred dividends and return of capital</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(3,339</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(6,506</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Proceeds from sale of common stock, net of registration fees</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(20</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">64,003</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Net cash provided by financing activities</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">36,016</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">55,453</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Effects on cash from changes in foreign currency rates</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">13</font></div></td><td style="vertical-align:bottom;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(80</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Net increase in cash and cash equivalents</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">34,480</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">19,480</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cash and cash equivalents-beginning of period</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">46,879</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">42,983</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Cash and cash equivalents-end of period</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">81,359</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">62,463</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Supplemental cash flow disclosures:</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:3px double #000000;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:3px double #000000;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cash interest paid</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">271</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">229</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Noncash financing and investing activity:</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Common stock issued in settlement of prior year bonus obligation</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">550</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Common stock issued for Employee Stock Purchase Plan in settlement of prior year accrued employee contributions</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">85</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">84</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Common stock issued for acquisition</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,562</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:12px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">See accompanying notes to consolidated financial statements.</font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">6</font></div></div><hr style="page-break-after:always"><a name="s7EB34674D3B147FA95DCC4BDB2809EAC"></a><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Notes to Consolidated Financial Statements</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">(Unaudited)</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">(Tabular amounts in thousands, except share and per share amounts)</font></div></div><br><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="sDE783587BBF3D63F3457C4BDA17738C5"></a><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Note 1.  Nature of Business and Basis of Presentation </font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">FuelCell Energy, Inc. and subsidiaries (the &#8220;Company&#8221;, &#8220;FuelCell Energy&#8221;, &#8220;we&#8221;, &#8220;us&#8221;, or &#8220;our&#8221;) is a leading integrated fuel cell company with a growing global presence.  We design, manufacture, install, operate and service ultra-clean, efficient and reliable stationary fuel cell power plants.  Our Direct FuelCell power plants produce reliable 24/7 base load electricity and usable high quality heat for commercial, industrial, government and utility customers.  We have commercialized our stationary carbonate fuel cells and are also pursuing the complementary development of planar solid oxide fuel cell and other fuel cell technologies.  We continue to invest in new product and market development and, as such, we are not currently generating net income from our operations.&#160; Our operations are funded primarily through cash generated from product sales, service and advanced technologies contracts, license fee income and sales of equity and debt securities.  In order to continually produce positive cash flow from operations, we need to be successful at increasing annual order volume, production and cost reduction efforts.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#32;</font><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Basis of Presentation </font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The accompanying unaudited consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (&#8220;SEC&#8221;) regarding interim financial information.  Accordingly, they do not contain all of the information and footnotes required by accounting principles generally accepted in the United States of America (&#8220;GAAP&#8221;) for complete financial statements.  In the opinion of management, all normal and recurring adjustments necessary to fairly present our financial position as of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;have been included.  All intercompany accounts and transactions have been eliminated.  </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.&#160;&#160;The balance sheet as of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">&#32;has been derived from the audited financial statements at that date, but it does not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.</font><font style="font-family:inherit;font-size:10pt;font-weight:bold;">&#160;</font><font style="font-family:inherit;font-size:10pt;">These financial statements should be read in conjunction with our financial statements and notes thereto for the year ended </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, which are contained in our Annual Report on Form&#160;10-K previously filed with the Securities and Exchange Commission.&#160;&#160;The results of operations for the interim periods presented are not necessarily indicative of results that may be expected for any other interim period or for the full fiscal year.</font></div><div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Certain reclassifications have been made to the prior year amounts to conform to the current year presentation.   Service agreement revenue has been separated from Product sales as current year service agreement revenue exceeds the ten percent threshold of Regulation SX Rule 3-05 and revenues and is now combined with license revenue.  Beginning in fiscal year 2013, license fees and royalty income have been included within revenues.   This change is a result of the new license agreement entered into on October 31, 2012 for our core technology and the harmonization of POSCO licensing and royalty agreements to reflect fees and royalties for the manufacture of complete DFC Power Plants. Classification of license fees and royalty income as revenue is reflective of our Asia market partnership and royalty based strategy having become a significant component of non-product revenue.   Additionally, Advanced technologies contract revenues has been renamed from Research and development contracts to better describe the sources of revenue from contract research.  </font></div><div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Beginning with the second quarter of fiscal 2013, the Company has corrected the presentation of restricted cash balances which had been previously included in cash and cash equivalents.  As of October 31, 2012, short-term and long-term restricted cash balances in the amount of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$5.3 million</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$5.3 million</font><font style="font-family:inherit;font-size:10pt;">, respectively, have been reclassified to short-term and long-term restricted cash.  This revision also impacted net cash used in financing activities.  There was no impact on net loss or net cash used in operating activities as a result of the revision. </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Use of Estimates</font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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. Estimates are used in accounting for, among other things, revenue recognition, excess, slow-moving and obsolete inventories, product warranty costs, reserves on service agreements ("SA"), allowance for uncollectible receivables, depreciation and amortization, impairment of assets, taxes, purchase accounting, 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.  &#160;Due to the inherent uncertainty involved in making estimates, actual results in future periods may differ from those estimates.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">7</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Notes to Consolidated Financial Statements</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">(Unaudited)</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">(Tabular amounts in thousands, except share and per share amounts)</font></div></div><br><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Concentrations</font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We contract with a concentrated number of customers for the sale of products, service and advanced technologies contracts.  Significant revenues from individual customers for the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">three and nine months ended July 31, 2013 and 2012</font><font style="font-family:inherit;font-size:10pt;">&#32;included POSCO Energy (&#8220;POSCO&#8221;), which is a related party and owns approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">16 percent</font><font style="font-family:inherit;font-size:10pt;">&#32;of the outstanding common shares of the Company as of July 31, 2013, Dominion Bridgeport Fuel Cell, LLC and the U.S. Government (primarily the Department of Energy).</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The percent of consolidated revenues from each customer is presented below.</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:92.39766081871345%;border-collapse:collapse;text-align:left;"><tr><td colspan="12"></td></tr><tr><td width="59%"></td><td width="10%"></td><td width="1%"></td><td width="1%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="8%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="5" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Three Months Ended July 31,</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="5" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Nine Months Ended July 31,</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">POSCO Energy</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">34</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">72</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">53</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">72</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Dominion Bridgeport Fuel Cell, LLC</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">51</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">32</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">U.S. Government (primarily the Department of Energy)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">9</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">7</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Combined</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">89</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">81</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">90</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">79</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="sE2046EAF48A7EE8FFEBBC4BDA1816E39"></a><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Note 2.  Recent Accounting Pronouncements </font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-top:12px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">None.</font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s420F53CDE559A0134877C4BDA181B9A3"></a><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Note 3.  Acquisitions</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Versa Power Systems, Inc. (&#8220;Versa&#8221;) was previously one of our sub-contractors under the Department of Energy'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 has been developing advanced SOFC systems for various stationary and mobile applications since 2001. We had a </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">39 percent</font><font style="font-family:inherit;font-size:10pt;">&#32;ownership interest and historically accounted for Versa under the equity method of accounting. We recognized our share of the income or losses as income/(loss) from equity investment on the consolidated statements of operations. </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On December 20, 2012, the Company acquired the remaining </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">61 percent</font><font style="font-family:inherit;font-size:10pt;">&#32;ownership position of Versa in a stock transaction by exchanging approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">3.5 million</font><font style="font-family:inherit;font-size:10pt;">&#32;shares of its common stock for the outstanding Versa shares held by the other Versa shareholders.    </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The transaction has been accounted for using the acquisition method of accounting which requires, among other things, that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date.  Step-acquisition accounting guidance was applied and an impairment charge of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$3.6 million</font><font style="font-family:inherit;font-size:10pt;">&#32;relating to the previously held equity investment was recorded in the fourth quarter of 2012.  </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The following table summarizes the allocation of the purchase price to the estimated fair value of the assets acquired and liabilities assumed as of the acquisition date.    This allocation is preliminary and the Company is still in the process of analyzing and evaluating the acquired deferred tax attributes of Versa, if any.&#160; Completion of this review may result in adjustments to the deferred tax attributes and amounts recorded as a result of this acquisition.&#160; </font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">8</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Notes to Consolidated Financial Statements</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">(Unaudited)</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">(Tabular amounts in thousands, except share and per share amounts)</font></div></div><br><div style="line-height:120%;padding-top:12px;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:682px;border-collapse:collapse;text-align:left;"><tr><td colspan="4"></td></tr><tr><td width="598px"></td><td width="9px"></td><td width="70px"></td><td width="4px"></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cash and cash equivalents</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">357</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accounts receivable</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,133</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other current assets</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">23</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Property, plant and equipment</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">480</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Goodwill</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,055</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In-process research and development</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">9,592</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other assets</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accounts payable</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(302</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other current liabilities</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1,492</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Deferred tax liabilities </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(3,357</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other long-term liabilities</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(155</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;Total identifiable net assets</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">10,435</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1) Classified in Long-term debt and other liabilities on the consolidated balance sheets. </font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Acquisition-related costs of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.1 million</font><font style="font-family:inherit;font-size:10pt;">&#32;were expensed as incurred.  These costs were recognized in administrative and selling expenses on the statement of operations and comprehensive income (loss) for the nine months ended July 31, 2013.  </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Versa has been consolidated into the Company's financial statements as of the acquisition date. Versa receives revenue under a number of research contracts including the U.S. Department of Energy Solid State Energy Conversion Alliance (SECA) coal-based systems program and a research contract with The Boeing Company.  Revenue and associated costs are recognized under advanced technologies contract revenues in the consolidated statements of operations.  </font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s97AFE74F98A317A31F7EC4BDA18BF342"></a><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Note 4.  Inventories</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The components of inventory at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">&#32;consisted of the following:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="8"></td></tr><tr><td width="79%"></td><td width="1%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="8%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July&#160;31, <br>2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October&#160;31, <br>2012</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Raw materials</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">21,385</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">17,683</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Work-in-process </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">25,848</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">30,018</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net Inventory</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">47,233</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">47,701</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Work-in-process includes the standard components of inventory used to build the typical modules or stack components that are intended to be used in future power plant orders or to service SA's.  Included in Work-in-process as of  </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">&#32;is </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1.4 million</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$11.3 million</font><font style="font-family:inherit;font-size:10pt;">, respectively, of completed standard components ready to be incorporated into power plants and deployed upon receipt of customer orders or to service SA's.    </font></div></td></tr></table><div style="line-height:120%;text-align:justify;padding-left:46px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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 modules which have not yet been placed into production for a particular commercial customer contract.  </font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Raw materials and work in process are net of valuation reserves of approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1.6 million</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$2.4 million</font><font style="font-family:inherit;font-size:10pt;">&#32;at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, respectively.  </font></div><div style="line-height:120%;padding-top:12px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s9B64FCDE71B795FD05A0C4BDA195590C"></a><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">9</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Notes to Consolidated Financial Statements</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">(Unaudited)</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">(Tabular amounts in thousands, except share and per share amounts)</font></div></div><br><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Note 5. Accounts Receivable</font></div><div style="line-height:120%;padding-top:4px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accounts receivable at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">&#32;consisted of the following:</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="8"></td></tr><tr><td width="75%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July&#160;31, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October&#160;31, 2012</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">U.S. Government:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Amount billed</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">342</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">20</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Unbilled recoverable costs</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,122</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">890</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,464</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">910</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Commercial Customers:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Amount billed</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">19,723</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">18,786</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Unbilled recoverable costs</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">19,163</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6,288</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">38,886</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">25,074</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">40,350</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">25,984</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We bill customers for power plant and module kit sales based on certain milestones being reached.  We bill SA's based on the contract price and billing terms of the contracts.  The majority of advanced technology contracts are with the U.S. Government.  We bill the U.S. Government based on actual recoverable costs incurred, typically in the month subsequent to incurring costs.  The remainder of advanced technology contracts are billed based on milestones or costs incurred.  Included in Commercial Customers accounts receivable are amounts due from POSCO of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$13.8 million</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$18.1 million</font><font style="font-family:inherit;font-size:10pt;">&#32;at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, respectively.  Unbilled recoverable costs relate to revenue recognized on customer contracts that have not been billed. Accounts receivable are presented net of an allowance for doubtful accounts of $0.6 million at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">.</font></div><div style="line-height:120%;padding-top:12px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s12CDE50D8E0D8B47D7BBC4BDA19FED0A"></a><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Note 6. Other Current Assets</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other current assets at July 31, 2013 and October&#160;31, 2012 consisted of the following:</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:97.265625%;border-collapse:collapse;text-align:left;"><tr><td colspan="9"></td></tr><tr><td width="76%"></td><td width="1%"></td><td width="1%"></td><td width="9%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="9%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July 31, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October 31, 2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Advance payments to vendors </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,548</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,261</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Debt issuance costs </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(2)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">494</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Notes receivable </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(3)</sup></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">399</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">475</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Prepaid expenses and other </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(3)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,841</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,991</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">8,282</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,727</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Advance payments to vendors relate to inventory purchases. </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(2)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Represents the current portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years. </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(3)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Current portion of long-term notes receivable.</font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(4)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Primarily relates to other prepaid vendor expenses including insurance, rent and lease payments.</font></div></td></tr></table><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s9C04D2C55A3FA37C1C75C4BDA1A9E009"></a><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">10</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Notes to Consolidated Financial Statements</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">(Unaudited)</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">(Tabular amounts in thousands, except share and per share amounts)</font></div></div><br><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Note 7. Other Assets, net</font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other assets, net at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">&#32;consisted of the following:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:99.80506822612085%;border-collapse:collapse;text-align:left;"><tr><td colspan="8"></td></tr><tr><td width="75%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July&#160;31, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October&#160;31, 2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Long-term stack residual value </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">11,550</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,316</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Debt issuance costs </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(2)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,916</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(3)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">911</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,870</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other Assets, net</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,377</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">16,186</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Relates to stack replacements performed under the Company's SA's. In circumstances where the useful life of the stack replacement extends beyond the contractual term of the SA and the Company retains title for the stack from the customer upon expiration or non-renewal of the SA, the cost of the stack replacement is recorded as a long term asset and is 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. Accumulated depreciation was </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$10.4 million</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$7.6 million</font><font style="font-family:inherit;font-size:10pt;">&#32;for the periods ended </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, respectively. </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(2)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Represents the long-term portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years. </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(3)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Includes security deposits and notes receivable.  </font></div></td></tr></table><div style="line-height:120%;padding-left:4px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="sCB4437C44C762BD6B054C4BDA1A9AABD"></a><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Note 8. Accrued Liabilities</font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accrued liabilities at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">&#32;consisted of the following:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="8"></td></tr><tr><td width="75%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July&#160;31, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October&#160;31, 2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accrued payroll and employee benefits </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,390</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,907</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accrued contract and operating costs </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(2)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">40</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">39</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Reserve for product warranty cost </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(3)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,572</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,317</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Reserve for service agreement costs </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(4)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5,222</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">7,222</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Reserve for B1200 repair and upgrade program </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(5)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,669</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,753</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accrued taxes, legal, professional and other </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(6)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,505</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,027</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">19,398</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">20,265</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Balance relates to amounts owed to employees for compensation and benefits as of the end of the period. </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(2)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Balance includes estimated losses accrued on product sales contracts.  </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(3)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Activity in the reserve for product warranty costs for the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;included additions for estimates of potential future warranty obligations of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1.3 million</font><font style="font-family:inherit;font-size:10pt;">&#32;on contracts in the warranty period and reserve reductions related to actual warranty spend and reversals to income of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$2.0 million</font><font style="font-family:inherit;font-size:10pt;">&#32;as contracts progress through the warranty period or are beyond the warranty period.   </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(4)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">As of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;and October 31, 2012, the loss reserve on SA's totaled $4.1 million and $5.0 million, respectively. </font><font style="font-family:inherit;font-size:11pt;">&#32;</font><font style="font-family:inherit;font-size:10pt;">Also included in this line item is a reserve for performance guarantees penalties under the terms of our customer contracts, which based on our ongoing analysis of historical fleet performance totaled </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1.1 million</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$2.2 million</font><font style="font-family:inherit;font-size:10pt;">&#32;as of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, respectively.  The decrease in the reserve for performance guarantees penalties was due to certain amounts being reclassed to accounts payable due to the finalization of negotiations of amounts due to POSCO.</font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(5)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">For the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;">, the Company incurred actual repair and upgrade costs of approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.1 million</font><font style="font-family:inherit;font-size:10pt;">.  </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(6)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Balance includes accrued sales, use and payroll taxes as well as accrued legal, professional and other expenses as of the end of the period.</font></div></td></tr></table><div style="line-height:120%;padding-left:4px;text-align:left;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="sB0246FB7D2D81D51C90AC4BDA1B3DED5"></a><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">11</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Notes to Consolidated Financial Statements</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">(Unaudited)</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">(Tabular amounts in thousands, except share and per share amounts)</font></div></div><br><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Note 9. Debt and Leases</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">At July 31, 2013 and October&#160;31, 2012, debt consisted of the following:</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:97.265625%;border-collapse:collapse;text-align:left;"><tr><td colspan="9"></td></tr><tr><td width="76%"></td><td width="1%"></td><td width="1%"></td><td width="9%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="9%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July 31, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October 31, 2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Revolving credit facility</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,000</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,000</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Senior Unsecured Convertible Notes</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">38,000</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Connecticut Development Authority Note</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,302</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,466</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Connecticut Clean Energy Fund Note</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">847</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Connecticut Clean Energy and Finance Investment Authority Note</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,425</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Capitalized lease obligations</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">352</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">234</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total debt</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">50,079</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">8,547</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Less:  Unamortized debt discount </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(3,131</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-top:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">46,948</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">8,547</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Less: Current portion of long-term debt</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(4,403</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(5,161</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Long-term debt</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">42,545</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,386</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div></div><div style="line-height:120%;text-align:justify;padding-left:24px;text-indent:-24px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1)  The debt discount recorded in connection with the issuance of the Company&#8217;s unsecured convertible notes is recorded on the consolidated balance sheets as a reduction to associated debt balance. The Company amortizes the debt discount to interest expense over the term of the debt.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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 July 31, 2013 are as follows:</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:98.828125%;border-collapse:collapse;text-align:left;"><tr><td colspan="4"></td></tr><tr><td width="89%"></td><td width="1%"></td><td width="9%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Year 1</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">403</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Year 2</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">309</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Year 3</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">277</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Year 4</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">256</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Year 5</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">40,410</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;Thereafter</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,424</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">46,079</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:1pt;"><font style="font-family:inherit;font-size:1pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;"><div style="text-align:right;font-size:1pt;"><font style="font-family:inherit;font-size:1pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-top:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div></div><div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On June 20, 2013, the Company closed an offering of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$38.0 million</font><font style="font-family:inherit;font-size:10pt;">&#32;in aggregate principal amount of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">8.0%</font><font style="font-family:inherit;font-size:10pt;">&#32;Senior Unsecured Convertible Notes ("Notes"). Under the terms of the Notes, interest is payable semi-annually in arrears on December 15 and June 15 of each year, beginning December 15, 2013. The notes will mature on June 15, 2018, unless earlier redeemed, repurchased or converted. The Notes are convertible into shares of the Company's common stock at a conversion rate of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">645.1613</font><font style="font-family:inherit;font-size:10pt;">&#32;shares of common stock per </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1,000</font><font style="font-family:inherit;font-size:10pt;">&#32;principal amount of convertible notes, equivalent to a conversion price of approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1.55</font><font style="font-family:inherit;font-size:10pt;">&#32;&#32;per share of common stock.  The net proceeds of the offering to the Company were approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$35.5 million</font><font style="font-family:inherit;font-size:10pt;">, after deducting underwriting discounts, commissions and offering expenses.  Financing costs of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$2.5 million</font><font style="font-family:inherit;font-size:10pt;">&#32;associated with this debt offering are being amortized over the term of the debt. At July 31, 2013, these costs are capitalized in Other current assets for the current portion and Other assets, net for the long-term portion. </font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We evaluated the instrument for embedded derivatives and bifurcation thereof.  There is a change of control put redemption and an interest make-whole payment upon conversion feature embedded in the Notes which each require bifurcation from the host debt contract.  The aggregate fair value of these derivatives at June 20, 2013 was </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$3.2 million</font><font style="font-family:inherit;font-size:10pt;">.  The aggregate fair value of these derivatives at July 31, 2013 is </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$3.5 million</font><font style="font-family:inherit;font-size:10pt;">.  The derivatives are included in Long term debt and other liabilities on the consolidated balance sheets and any change to the fair values are recorded in operations. </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">As of July 31, 2013, the Company has an </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$8.0 million</font><font style="font-family:inherit;font-size:10pt;">&#32;revolving credit facility with JPMorgan Chase Bank, N.A. and the Export-Import Bank of the United States.   The revolver was increased from </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$5.0 million</font><font style="font-family:inherit;font-size:10pt;">&#32;on April 12, 2013. The credit facility is used for working capital to finance the manufacture and production and subsequent export sale of the Company&#8217;s products or services.&#160;The </font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">12</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Notes to Consolidated Financial Statements</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">(Unaudited)</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">(Tabular amounts in thousands, except share and per share amounts)</font></div></div><br><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">agreement has a one year term with renewal provisions and the current expiration date is April 2, 2014.&#160; 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 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 July 31, 2013, the outstanding amount owed under this facility was </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$4.0 million</font><font style="font-family:inherit;font-size:10pt;">&#32;and is classified as current portion of long-term debt and other liabilities on the consolidated balance sheets.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The outstanding balance on the Connecticut Development Authority loan was </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$3.3 million</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$3.5 million</font><font style="font-family:inherit;font-size:10pt;">&#32;for the periods ended July 31, 2013 and October&#160;31, 2012, respectively. </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On March 5, 2013 the Company closed on a new long-term loan agreement with the Connecticut Clean Energy and&#160;Finance Investment Authority (CEFIA) totaling </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$5.9 million</font><font style="font-family:inherit;font-size:10pt;">&#32;in support of the Bridgeport project. The loan agreement carries an interest rate of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">5.0%</font><font style="font-family:inherit;font-size:10pt;">&#32;and principal repayments will commence on the eighth anniversary of the project's provisional acceptance date in forty eight equal monthly installments.  Outstanding amounts are secured by future cash flows from the Bridgeport contracts. Advances of $</font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">2.6 million</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.9 million</font><font style="font-family:inherit;font-size:10pt;">, respectively, were made under the CEFIA loan during the second quarter and third quarter of fiscal year 2013.  The Connecticut Clean Energy Fund Note in the amount outstanding of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.9 million</font><font style="font-family:inherit;font-size:10pt;">&#32;was rolled into the new CEFIA Note.  The outstanding balance on the CEFIA Note as of July 31, 2013 was </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$4.4 million</font><font style="font-family:inherit;font-size:10pt;">.  </font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s4375C6D86D852CC6E4B0C4BDA1C7EF41"></a><div style="line-height:120%;padding-bottom:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Note 10.  Share-Based Compensation Plans</font></div><div style="line-height:120%;padding-bottom:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We have shareholder approved equity incentive plans and a shareholder approved Section 423 Stock Purchase Plan (the &#8220;ESPP&#8221;).  We account for stock awards to employees and non-employee directors under the fair value method.  We determine the fair value of stock options at the grant date using the Black-Scholes valuation model.  The model requires us to make estimates and assumptions regarding the expected life of the award, the risk-free interest rate, the expected volatility of our common stock price and the expected dividend yield. The fair value of restricted stock units ("RSU") and restricted stock awards (&#8220;RSA&#8221;) is based on the common stock price on the date of grant.  The fair value of stock awards is amortized to expense over the vesting period, which is generally four years.  </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Share-based compensation reflected in the consolidated statements of operations was as follows:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="16"></td></tr><tr><td width="67%"></td><td width="1%"></td><td width="6%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="5%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="5%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="6%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Three Months Ended July 31,</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Nine Months Ended July 31,</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Costs of revenues</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">156</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">182</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">437</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">435</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">General and administrative expenses</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">359</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">416</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">956</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">873</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Research and development expenses</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">81</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">76</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">220</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">208</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total share-based compensation</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">596</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">674</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,613</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,516</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:10pt;">The following table summarizes stock option activity for the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;">:  </font><font style="font-family:inherit;font-size:11pt;">&#32;</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:99.80506822612085%;border-collapse:collapse;text-align:left;"><tr><td colspan="6"></td></tr><tr><td width="75%"></td><td width="11%"></td><td width="1%"></td><td width="1%"></td><td width="11%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Number of</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">options</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;">Weighted</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;">average</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;">option&#160; price&#160;($)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Outstanding at October 31, 2012</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,120,456</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6.96</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Granted</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">279,746</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">0.94</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Canceled</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(182,413</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6.36</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Outstanding at July 31, 2013</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,217,789</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6.47</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;padding-left:1px;text-indent:0px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">As of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">, there were </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">5,113,077</font><font style="font-family:inherit;font-size:10pt;">&#32;RSA's and RSU's outstanding with a weighted average per share fair value of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1.19</font><font style="font-family:inherit;font-size:10pt;">.  There were </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">918,919</font><font style="font-family:inherit;font-size:10pt;">&#32;RSA's and RSU's granted during the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;and forfeitures totaled </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">1,932</font><font style="font-family:inherit;font-size:10pt;">&#32;during this period.  During the second quarter of fiscal year 2013, the Company established an international award program to provide RSU's for the benefit of certain employees outside the United States.  </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:11pt;"><font style="font-family:inherit;font-size:10pt;">For the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;">, </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">224,789</font><font style="font-family:inherit;font-size:10pt;">&#32;shares were issued under the ESPP at a per share cost of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.79</font><font style="font-family:inherit;font-size:10pt;">.  There were </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">549,584</font><font style="font-family:inherit;font-size:10pt;">&#32;shares of common stock reserved for issuance under the ESPP as of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">. </font><font style="font-family:inherit;font-size:11pt;">&#32;&#32;</font></div><a name="s1FDC542A5A8C9896DF8FC4BDA1D1E196"></a><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">13</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Notes to Consolidated Financial Statements</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">(Unaudited)</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">(Tabular amounts in thousands, except share and per share amounts)</font></div></div><br><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Note 11. Shareholders&#8217; Equity (Deficit)</font></div><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Changes in shareholders&#8217; equity (deficit)</font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Changes in shareholders&#8217; equity (deficit) were as follows for the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;">:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="12"></td></tr><tr><td width="62%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Total</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Shareholders&#8217;</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Equity (Deficit)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Noncontrolling</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">interest</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Total</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Equity (Deficit)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Balance at October 31, 2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,509</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(381</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,128</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Common stock issued for acquisition</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,562</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,562</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Share-based compensation</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,619</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,619</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Registration statement fees</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(20</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(20</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Taxes paid upon vesting of restricted stock awards, net of stock issued under benefit plans</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(154</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(154</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Preferred dividends &#8211; Series B</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,400</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,400</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other comprehensive loss -  foreign currency translation adjustments</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">13</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">13</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Reclass of noncontrolling interest due to liquidation of subsidiary</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(562</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">562</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(24,658</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(664</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(25,322</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Balance at July 31, 2013</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(8,091</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(483</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(8,574</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Common Stock Issuances</font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On December 20, 2012, the Company issued </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">3.5 million</font><font style="font-family:inherit;font-size:10pt;">&#32;shares of common stock for the remaining </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">61 percent</font><font style="font-family:inherit;font-size:10pt;">&#32;of outstanding Versa shares. </font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company may sell common stock on the open market from time to time to raise funds in order to pay obligations related to the Company's outstanding Series I and Series B preferred shares.  </font></div><div style="line-height:120%;padding-top:4px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s336142A0CF7A266E655EC4BDA1E5B119"></a><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Note 12. Loss Per Share</font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The calculation of basic and diluted loss per share was as follows:</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:96.09375%;border-collapse:collapse;text-align:left;"><tr><td colspan="16"></td></tr><tr><td width="48%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="10%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="11%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Three Months Ended July 31,</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Nine Months Ended July 31,</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Numerator</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(5,814</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(10,010</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(25,322</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(24,387</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss attributable to noncontrolling interest</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">202</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">88</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">664</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">230</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Preferred stock dividend</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(800</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(800</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,400</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,401</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss attributable to common shareholders</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(6,412</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(10,722</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(27,058</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(26,558</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Denominator</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Weighted average basic common shares</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">192,051,578</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">185,906,834</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">190,006,331</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">158,548,998</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-indent:26px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Effect of dilutive securities </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Weighted average diluted common shares</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">192,051,578</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">185,906,834</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">190,006,331</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">158,548,998</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Basic loss per share</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.03</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.06</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.14</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.17</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Diluted loss per share (1)</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.03</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.06</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.14</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.17</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Diluted loss per share was computed without consideration to potentially dilutive instruments as their inclusion would have been antidilutive. Potentially dilutive instruments include stock options, convertible preferred stock and senior unsecured convertible notes. At </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July 31, 2013 and 2012</font><font style="font-family:inherit;font-size:10pt;">, there were options to purchase </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">3.2 million</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">3.2 million</font><font style="font-family:inherit;font-size:10pt;">, respectively, shares </font></div></td></tr></table><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">14</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Notes to Consolidated Financial Statements</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">(Unaudited)</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">(Tabular amounts in thousands, except share and per share amounts)</font></div></div><br><div style="line-height:120%;padding-left:24px;text-align:justify;"><font style="font-family:inherit;font-size:10pt;">of common stock.  Refer to our Annual Report on Form 10-K for the year ended </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">&#32;for information on our convertible preferred stock and refer to Footnote 9 for information on the senior unsecured convertible notes. </font></div><div style="line-height:120%;padding-left:4px;text-align:justify;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s5AFB4169DC55FAF8C278C4BDA1EFE30C"></a><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Note 13. Restricted Cash</font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">As of July 31, 2013 and October 31, 2012, we have pledged </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$10.0 million</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$10.6 million</font><font style="font-family:inherit;font-size:10pt;">, respectively, of our cash and cash equivalents as collateral and letters of credit for certain banking requirements and contracts.  As of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">, outstanding letters of credit totaled </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$7.7 million</font><font style="font-family:inherit;font-size:10pt;">&#32;compared to </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$9.6 million</font><font style="font-family:inherit;font-size:10pt;">&#32;at October 31, 2012.  These expire on various dates through </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">April 2019</font><font style="font-family:inherit;font-size:10pt;">. </font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="sB46BE17B03A0BB1A8D15C4BDA1EF7578"></a><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Note 14. Preferred Stock</font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Series B Preferred Stock</font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">At </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, there were 64,020 shares of Series B Preferred Stock issued and outstanding, with a carrying value of $59.9 million.  Dividends of $2.4 million were paid in cash for the nine months ended July 31, 2013 and 2012, respectively.  </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Series 1 Preferred Shares </font></div><div style="line-height:120%;padding-bottom:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">As of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, the carrying value of the Series 1 Preferred shares was Cdn.</font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$14.8 million</font><font style="font-family:inherit;font-size:10pt;">&#32;(</font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$14.4 million</font><font style="font-family:inherit;font-size:10pt;">&#32;USD) and Cdn.</font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$14.2 million</font><font style="font-family:inherit;font-size:10pt;">&#32;(</font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$14.2 million</font><font style="font-family:inherit;font-size:10pt;">&#32;USD), respectively, and is classified as preferred stock obligation of subsidiary on the consolidated balance sheets.  The Company made its scheduled return of capital and dividend payments of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.9 million</font><font style="font-family:inherit;font-size:10pt;">&#32;(Cdn.</font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.9 million</font><font style="font-family:inherit;font-size:10pt;">) during the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;">.    </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Derivative liability related to Series 1 Preferred Shares</font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The aggregate fair value of the derivatives related to the Series 1 Preferred shares which are included within long-term debt and other liabilities on the consolidated balance sheets as of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">&#32;and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">&#32;was $0.7 million, respectively.</font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s1DE7BABF20F2CE51C98CC4BDB5AA2CE4"></a><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="sAA52D048A98E693C4B4AC4BDB5C8954E"></a><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="12%"></td><td width="88%"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">ITEM&#160;2.</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">MANAGEMENT&#8217;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:6px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">FORWARD-LOOKING STATEMENTS</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">This Quarterly Report on Form 10-Q (including exhibits and any information incorporated by reference herein) contains both historical and forward-looking statements that involve risks, uncertainties and assumptions. The statements contained in this report that are not purely historical are forward-looking statements that are subject to the safe harbors created under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, including statements regarding our expectations, beliefs, intentions and strategies for the future.&#160;These statements appear in a number of places in this Report and include all statements that are not historical statements of fact regarding our intent, belief or current expectations with respect to, among other things: (i)&#160;our ability to achieve our sales plans and cost reduction targets; (ii)&#160;trends affecting our financial condition or results of operations; (iii)&#160;our growth and operating strategy; (iv)&#160;our product development strategy; (v)&#160;our financing plans; (vi)&#160;the timing and magnitude of future contracts; (vii)&#160;changes in the regulatory environment; (viii)&#160;potential volatility of energy prices; and (ix)&#160;rapid technological change or competition.&#160;The words &#8220;may,&#8221; &#8220;would,&#8221; &#8220;could,&#8221; &#8220;should,&#8221; &#8220;will,&#8221; &#8220;expect,&#8221; &#8220;estimate,&#8221; &#8220;anticipate,&#8221; &#8220;believe,&#8221; &#8220;intend,&#8221; &#8220;plans&#8221; and similar expressions and variations thereof are intended to identify forward-looking statements.&#160;Investors are cautioned that any such forward-looking statements are not guarantees of future performance and involve risk and uncertainties, many of which are beyond our ability to control, and that actual results may differ materially from those projected in the forward-looking statements as a result of various factors discussed herein, including&#160;those discussed in detail in our filings with the Securities and Exchange Commission (&#8220;SEC&#8221;), including in our Annual Report on Form 10-K for the fiscal year ended October&#160;31, 2012 in the section entitled &#8220;Item 1A. Risk Factors.&#8221;</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations (&#8220;MD&amp;A&#8221;) is provided as a supplement to the accompanying financial statements and footnotes to help provide an understanding of our financial condition, changes in our financial condition and results of operations. 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 </font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">15</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities. Estimates are used in accounting for, among other things, revenue recognition, excess, slow-moving and obsolete inventories, product warranty costs, reserves on service agreements ("SA"), 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. Due to the inherent uncertainty involved in making estimates, actual results in future periods may differ from those estimates. The following discussion should be read in conjunction with information included in our Annual Report on Form 10-K for the year ended October&#160;31, 2012 filed with the SEC. Unless otherwise indicated, the terms &#8220;Company&#8221;, &#8220;FuelCell Energy&#8221;, &#8220;we&#8221;, &#8220;us&#8221;, and &#8220;our&#8221; refer to FuelCell Energy Inc. and its subsidiaries. All tabular dollar amounts are in thousands.</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s976C4BBC2475FD7EB6D5C4BDB5FAB26E"></a><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">OVERVIEW AND RECENT DEVELOPMENTS</font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Overview</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We are a leading integrated fuel cell company with a growing global presence. We design, manufacture, install, operate and service ultra-clean, efficient and reliable stationary fuel cell power plants. Our power plants offer scalable on-site power and utility grid support, helping customers solve their energy, environmental and business challenges.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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 1.7 billion kilowatt hours (kWh) of electricity, which is equivalent to powering more than 158,000 average size U.S. homes for one year. Our installed base and growing backlog exceeds 300 megawatts (MW).    </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Our diverse and growing customer base includes major 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 and Canada.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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 who provide on-site service and maintenance.</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Recent Developments</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Operations update</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">After increasing the production level during the second quarter of 2013, the Company maintained an annual production run-rate at the Torrington, Connecticut production facility of 70.8 MW during the third quarter of 2013, producing 17.7 MW of fuel cell components for fuel cell kits and fuel cell power plants.   </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">FuelCell Energy solutions announced a milestone during the third quarter of 2013 with the completion of the first fuel cell stack at the German manufacturing facility.  The stack is part of the power plant being installed in Berlin, Germany for a Federal Ministry office complex, reinforcing the localization aspect of the business model that enables local job creation to support local demand.  </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Installations Update</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Commissioning has started for two of the five fuel cell power plants at the Bridgeport fuel cell park.  Power production is beginning in stages during the testing and commissioning period.  The inter-connection work to connect the fuel cell park to the electric grid via three existing substations is ahead of schedule and the fuel cell park remains on schedule to deliver full power by the end of calendar year 2013.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The 59 MW fuel cell park in Hwasung City, South Korea that is under construction by POSCO Energy, has begun producing power as individual power plants are commissioned in stages.  The site is currently generating approximately 29 MW of ultra-clean power for the electric grid and heat for a district heating system.  The fuel cell park is expected to be at full power by the end of 2013 or early 2014.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Market Update</font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">16</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company has the flexibility to be either a supplier of fuel cell power plants or a project developer.  Project development requires our ability to provide a fully operating installation, which includes obtaining a site and approvals from regulatory agencies, qualifying for available incentives and negotiating power purchase agreements (PPA) with off-takers with strong credit who will purchase the electricity on a long-term basis.&#160; As approvals are obtained, the Company will then seek a project investor, utility or independent power producer to own the installation and expects to provide EPC (engineering, procurement &amp; construction) services to install the fuel cell power plants and then operate and maintain the plants over the term of the PPA.  Our 14.9 MW Bridgeport fuel cell park that was sold to a major utility is an example of how we serve as a project developer.  We are actively seeking to develop other projects in select North American markets to accelerate order flow, using a similar model as the 14.9 MW Bridgeport fuel cell park.&#160;</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company is actively pursuing a number of opportunities in the State of Connecticut, some as a project developer and some as a supplier, for example:</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:72px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:48px;"><font style="font-family:inherit;font-size:10pt;">&#8226;</font></div></td><td style="vertical-align:top;padding-left:24px;"><div style="line-height:120%;text-align:justify;font-size:10pt;text-indent:-24px;"><font style="font-family:inherit;font-size:10pt;">The Company submitted bids in the second of five annual submission periods for the low-emission renewable energy credit (LREC) program.&#160; Preliminary awards were recently announced to the bidders and deposits were due to the State in August.&#160; The Company received notification that two of its projects were accepted.&#160; The Company is in discussions with the site owners on contract execution.&#160; </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:72px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:48px;"><font style="font-family:inherit;font-size:10pt;">&#8226;</font></div></td><td style="vertical-align:top;padding-left:24px;"><div style="line-height:120%;text-align:justify;font-size:10pt;text-indent:-24px;"><font style="font-family:inherit;font-size:10pt;">The Company is actively seeking project investors to purchase and own the approximately 18 MW of approved projects under the Connecticut Project 150 program.&#160; Similar to the Bridgeport fuel cell park, the Company is developing the projects, will provide the fuel cell power plants, and expects to provide EPC services, and then operate and maintain the plants over the term of the power purchase agreement.&#160; </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:72px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:48px;"><font style="font-family:inherit;font-size:10pt;">&#8226;</font></div></td><td style="vertical-align:top;padding-left:24px;"><div style="line-height:120%;text-align:justify;font-size:10pt;text-indent:-24px;"><font style="font-family:inherit;font-size:10pt;">The Company is a bidder or supplier in multiple bids under a program announced in July 2013 with the Connecticut Department of Energy and Environmental Protection seeking to add 174 MW of Class I renewable power generation with a minimum individual project size of 20 MW. </font></div></td></tr></table><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">A variety of projects in California including multi-megawatt applications and renewable biogas projects are being pursued.&#160; Megawatt-class combined heat and power projects are being pursued in New Jersey.</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="sBDEA87C267ED11442D2CC4BDA1F9AC0C"></a><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">17</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">RESULTS OF OPERATIONS</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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 &#8220;cost-out&#8221; initiatives, and operating cash use. These are discussed throughout the &#8216;Results of Operations&#8217; and &#8216;Liquidity and Capital Resources&#8217; sections.</font></div><div style="line-height:120%;padding-top:6px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Comparison of Three Months Ended July 31, 2013 and 2012</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Revenues and Costs of revenues</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Our revenues and cost of revenues for the three months ended July 31, 2013 and 2012 were as follows:</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:94.140625%;border-collapse:collapse;text-align:left;"><tr><td colspan="20"></td></tr><tr><td width="49%"></td><td width="1%"></td><td width="2%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="2%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="2%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="9%"></td><td width="1%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="9" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Three Months Ended</font></div><div style="padding-bottom:1px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">July 31,</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Change</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">%</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total revenues</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">53,707</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">29,693</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">24,014</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">81</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total costs of revenues</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">49,185</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">32,431</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">16,754</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">52</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gross profit (loss)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,522</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,738</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">7,260</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(265</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="padding-bottom:1px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gross margin percentage</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">8.4</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-bottom:2px;padding-top:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(9.2</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-bottom:2px;padding-top:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="padding-bottom:1px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total costs-to-revenues ratio </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">0.92</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1.09</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Costs-to-revenues ratio is calculated as total cost of revenues divided by total revenues.</font></div></td></tr></table><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total revenues for the three months ended July 31, 2013 increased $24.0&#160;million, or 81&#160;percent, to $53.7&#160;million from $29.7&#160;million during the same period last year. Total cost of revenues for the three months ended July 31, 2013 increased by $16.8&#160;million, or 52&#160;percent, to $49.2&#160;million from $32.4 million during the same period last year. A discussion of the changes in product sales and service and license revenues and advanced technologies contract revenues follows.</font></div><div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Refer to Critical Accounting Policies and Estimates for more information on revenue and cost of revenue presentation and classification. </font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">18</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Product sales and service and license revenues</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Our product sales and service and license revenues and cost of revenues for the three months ended July 31, 2013 and 2012 were as follows:</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:95.3125%;border-collapse:collapse;text-align:left;"><tr><td colspan="20"></td></tr><tr><td width="48%"></td><td width="1%"></td><td width="2%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="2%"></td><td width="9%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="2%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="9%"></td><td width="1%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="9" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Three Months Ended</font></div><div style="padding-bottom:1px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">July 31</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Change</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">%</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Revenues:</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Product sales</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">45,441</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">21,023</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">24,418</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">116</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Service agreements and license revenues</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,706</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6,546</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,840</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(43</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">49,147</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">27,569</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">21,578</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">78</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Costs of Revenues:</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Product sales</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">41,523</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">22,433</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">19,090</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">85</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Service agreements and license revenues</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,427</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">7,888</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(4,461</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(57</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">44,950</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">30,321</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,629</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">48</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Gross profit (loss):</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gross profit (loss) from product sales</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,918</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1,410</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5,328</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(378</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gross profit (loss) from service agreements and license revenues</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">279</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1,342</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,621</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(121</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,197</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,752</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6,949</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(253</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="padding-bottom:1px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;Product sales gross  margin percentage </font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">8.6</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(6.7</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Service agreement and license revenues gross margin percentage</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">7.5</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(20.5</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="padding-bottom:1px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;Product sales costs-to-revenues ratio </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">0.91</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1.07</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="padding-bottom:1px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;&#160;&#160;Service agreement revenues costs-to-revenues ratio </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">0.92</font></div></td><td style="vertical-align:bottom;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1.21</font></div></td><td style="vertical-align:bottom;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cost-to-revenue ratio is calculated as cost of revenues divided by revenues.</font></div></td></tr></table><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:12pt;"><font style="font-family:inherit;font-size:10pt;">Product sales and service agreements and license revenues increased $21.6&#160;million, or 78&#160;percent, in the three months ended July 31, 2013 to $49.1&#160;million compared to $27.6&#160;million for the prior year period. Revenue from the continued construction of the Bridgeport fuel cell park was the primary cause for the year-over-year increase in product sales, partially offset by lower fuel cell kit sales of $3.7 million.  Fuel cell kit sales were higher in the third quarter of 2012 due to an acceleration of deliveries last year requested by POSCO Energy to help meet demand for a 59 megawatt (MW) fuel cell park that POSCO Energy is constructing in South Korea.   Beginning in the first quarter of 2013, license revenue is being recorded as service agreements and license revenues.  This change in prospective classification is due to the new license agreement entered into on October 31, 2012 for our core technology and the harmonization of POSCO licensing and royalty agreements to reflect fees and royalties for the exclusive rights to sell, install, service and repair complete DFC Power Plants in the Asia Market.  License revenue in the third quarter of 2013 was approximately $0.8 million.  Cost of product sales and service and license revenues increased $14.6&#160;million, or 48&#160;percent for the three months ended July 31, 2013 to $45.0&#160;million compared to $30.3&#160;million in the prior year period.   Margins in the third quarter of 2013 were</font><font style="font-family:inherit;font-size:12pt;">&#32;</font><font style="font-family:inherit;font-size:10pt;">favorably impacted by improved overhead absorption from higher production levels combined with a sales mix that included complete power plants revenues along with fuel cell kits sales.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gross profit for product sales and service agreements and license revenues for the three months ended July 31, 2013 is $4.2&#160;million, compared to a gross loss of $2.8&#160;million for the three months ended July 31, 2012. The cost-to-revenue ratio for product sales was 0.91-to-1.00 for the three months ended July 31, 2013 compared to 1.07-to-1.00 for the three months ended July 31, 2012.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cost of product sales includes costs to design, engineer, 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 inventory excess and obsolescence charges.  Cost of service agreements and license revenues include performance guarantee penalties, maintenance </font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">19</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">and stack replacement costs to service power plants for customers with service agreements and operating costs for our units under power purchase agreements (&#8220;PPA&#8221;). </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Product Sales and Cost of Sales</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Product sales for the three months ended July&#160;31, 2013 included $39.4&#160;million from the construction of power plants and fuel cell kits and $6.0 million of revenue primarily related to power plant component sales and site engineering and construction services relating to the Bridgeport fuel cell park project. This compared to product sales for the three months of July 31, 2012 which included $17.8&#160;million from the construction of power plants and fuel cell kits and $3.2 million of revenue primarily from power plant component sales and site engineering and construction services.  </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cost of product sales increased $19.1 million for the three months ended July 31, 2013 to $41.5 million, compared to $22.4 million in the same period the prior year.  Gross profit increased $5.3 million to a gross profit of $3.9 million for the three months ended July 31, 2013 compared to a gross loss of $1.4 million for the three months ended July 31, 2012 due to a sales mix that included complete power plants and installation services along with fuel cell kits.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The annual production run-rate at the Torrington, Connecticut production facility was increased to 70MW as of May 1, 2013 to meet backlog.  More than 75 direct manufacturing positions have been added since the start of the fiscal year to support the production ramp.  The Company expects to operate at this run-rate for the balance of 2013.  The Company's headcount globally, including temporary workers, totaled 664 employees.  Higher production volumes support increased quarterly revenue in 2013 and is expected to lead to expanding margins from improved absorption of fixed overhead costs and broadening of the revenue mix to include complete power plant sales in North America and Europe. </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Service Agreements and License Revenues and Cost of Revenues</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Revenues for the three months ended July 31, 2013 from service and power purchase agreements and license fee and royalty agreements totaled $3.7 million, compared to $6.5&#160;million for the same period in the prior year.  Service revenue declined year over year due to the absence of scheduled module exchanges under long term service agreements in the third quarter of 2013 compared to approximately $3.0 million of service revenue recognized in the third quarter of 2012 from module exchange actions. Service revenue from scheduled module exchanges is recognized at the time of the module exchange whereas the remaining portion of service revenue from long term service agreements is recognized ratably over the life of the service contract.   Third quarter  2013 service and license revenues also includes license and royalty income within revenues beginning in the first quarter of fiscal year 2013.   The change in classification is a result of the license and royalty agreement entered into with POSCO on October 31, 2012 for our core technology and the harmonization of the existing agreements to reflect fees and royalties to be earned for the rights to sell, install, service and repair complete DFC Power Plants.  Classification of license and royalty income as revenue is reflective of our Asia market partnership and royalty based strategy and this business activity becoming an ongoing significant component of our central operations. Service and license cost of revenues was $3.4 for three months ended July 31, 2013  compared to $7.9 million for same prior year period.  The gross profit on service and license agreements was $0.3 million for the three months ended July 31, 2013 compared to a gross loss of $1.3 million for the prior year period.  There has been a historical loss on service agreements which has been due to high maintenance, stack replacement and other costs on older and sub-MW product designs. As more profitable megawatt-class service agreements are executed and as early generation sub-megawatt products are retired or become a smaller overall percentage of the installed fleet, we expect the margins on service agreements to increase.  </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Advanced technologies contracts</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Advanced technologies contracts revenue and related costs for the three months ended July 31, 2013 and 2012 were as follows:</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:93.75%;border-collapse:collapse;text-align:left;"><tr><td colspan="20"></td></tr><tr><td width="51%"></td><td width="1%"></td><td width="2%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="2%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="7%"></td><td width="1%"></td><td width="1%"></td><td width="3%"></td><td width="7%"></td><td width="1%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="9" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Three Months Ended</font></div><div style="padding-bottom:1px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">July 31,</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="8" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Change</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">%</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Advanced technologies contracts</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,560</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,124</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,436</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">115</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cost of advanced technologies contracts</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,235</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,110</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,125</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gross&#160;profit</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">325</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">311</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,221</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr></table></div></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">20</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Advanced technologies contracts revenue for the three months ended July 31,  2013 was $4.6 million, which increased $2.4 million when compared to $2.1 million of revenue for the three months ended July 31, 2012.  The increase was primarily due to the solid oxide fuel cell development programs, particularly the unmanned aerial program with Boeing, resulting from the consolidation of Versa into the Company's results.  Cost of advanced technologies contracts increased $2.1 million to $4.2&#160;million for the three months ended July 31, 2013, compared to $2.1&#160;million for the same period in the prior year.   Gross profit from advanced technology contracts for the three months ended July 310, 2013 was $0.3 million compared to $0.01 million for the three months ended July 31, 2012.  </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We contract with a concentrated number of customers for the sale of our products and for advanced technology contracts. Refer to Note 1 of notes to consolidated financial statements for more information on customer concentrations.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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 canceled if we fail to meet certain product specifications or materially breach the agreements, 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.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Administrative and selling expenses</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Administrative and selling expenses were $5.2&#160;million for the three months ended July 31, 2013 compared to $4.6&#160;million during the three months ended July 31, 2012. Administrative and selling expenses increased as a result of expenditures to develop and expand the European market for megawatt-class fuel cell power plants and to commercialize solid oxide fuel cell technology.  </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Research and development expenses</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Research and development expenses increased to $3.9 million during the three months ended July 31, 2013 when compared to $3.2 million for the same period in 2012. Our internal research and development continues to be focused on initiatives that have near term product implementation potential and product cost reduction opportunities. </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Loss from operations</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Loss from operations for the three months ended July 31, 2013 was $4.6&#160;million compared to a loss of $10.5&#160;million for the same period in 2012.  The decrease was a result of favorable gross profit from product sales and service agreements and license revenue offset by higher business development activity and administrative costs.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Interest expense</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Interest expense for the three months ended July 31, 2013 and 2012 was $1.1 million and $0.5 million, respectively.  Interest expense increased as a result of accrued interest on the 8.0% Unsecured Convertible Debt issued in June 2013.  Interest expense for both periods includes interest for the amortization of the redeemable preferred stock of subsidiary of $0.5 million. </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Loss from equity investments</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">A loss of $0.04 million was recorded for our share of Versa's losses for this investment for the three months ended July 31, 2012. </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">License fee and royalty income</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">License fee and royalty income for the three month period ended July 31, 2012 was $0.4 million which represents amounts earned from POSCO.   Beginning in fiscal year 2013, license fees and royalty income have been included within revenues under service and license revenues.   Refer to Critical Accounting Policies and Estimates for further discussion on this change.  </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Other income (expense), net</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other income (expense), net, was expense of $0.2&#160;million for the three month period ended July 31, 2013 compared to income of $0.7&#160;million for the same period in 2012.  The other income for the prior year period was primarily due to foreign exchange gains recorded and other revenue from scrap sales and the current period expense recorded is associated with the fair value adjustment of certain embedded derivatives.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">21</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Provision for income taxes</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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 three months ended July 31, 2013 our provision for income taxes was insignificant. We have begun 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 domestic income.  Accordingly, no tax benefit has been recognized for these net operating losses or other deferred tax assets as significant uncertainty exists surrounding their recoverability. </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Net loss attributable to noncontrolling interest</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The net loss attributed to the noncontrolling interest for the three months ended July 31, 2013 and 2012 was $0.2&#160;million and $0.1&#160;million, respectively.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Preferred Stock dividends</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Dividends recorded on the Series&#160;B Preferred Stock were $0.8&#160;million in each of the three month periods of July 31, 2013, and 2012.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Net loss attributable to common shareholders and loss per common share</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss attributable 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&#160;B Preferred Stock.  For the three month periods ended July 31, 2013 and 2012, net loss attributable to common shareholders was $6.4&#160;million and $10.7&#160;million, respectively, and loss per common share was $0.03 and $0.06, respectively.</font></div><div style="line-height:120%;padding-top:6px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Comparison of Nine Months Ended July 31, 2013 and 2012</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Revenues and Costs of revenues</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Our revenues and cost of revenues for the nine months ended July 31, 2013 and 2012 were as follows:</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:94.921875%;border-collapse:collapse;text-align:left;"><tr><td colspan="20"></td></tr><tr><td width="48%"></td><td width="1%"></td><td width="2%"></td><td width="9%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="2%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="2%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="9%"></td><td width="1%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="9" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Nine Months Ended</font></div><div style="padding-bottom:1px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">July 31,</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Change</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">%</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total revenues</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">132,501</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">85,183</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">47,318</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">56</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total costs of revenues</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">127,976</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">85,616</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">42,360</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">49</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gross profit (loss)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,525</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(433</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,958</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1,145</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="padding-bottom:1px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gross margin percentage</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3.4</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-bottom:2px;padding-top:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.5</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-bottom:2px;padding-top:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="padding-bottom:1px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total costs-to-revenues ratio </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">0.97</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1.01</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cost-to-revenue ratio is calculated as total cost of revenues divided by total revenues.</font></div></td></tr></table><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total revenues for the nine months ended July 31 2013 increased $47.3&#160;million, or 56&#160;percent, to $132.5&#160;million from $85.2&#160;million during the same period last year. Total cost of revenues for the nine months ended July 31, 2013 increased by $42.4&#160;million, or 49&#160;percent, to $128.0&#160;million from $85.6 million during the same period last year. A discussion of the changes in product sales and service agreement revenues and advanced technologies contract revenues follows.</font></div><div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Refer to Critical Accounting Policies and Estimates for more information on revenue and cost of revenue reclassifications. </font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">22</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Product sales and service and license revenues</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Our product sales and service and license revenues and cost of revenues for the nine months ended July 31, 2013 and 2012 were as follows:</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:97.4609375%;border-collapse:collapse;text-align:left;"><tr><td colspan="20"></td></tr><tr><td width="47%"></td><td width="1%"></td><td width="2%"></td><td width="9%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="2%"></td><td width="9%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="2%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="9%"></td><td width="1%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="9" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Nine Months Ended</font></div><div style="padding-bottom:1px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">July 31,</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Change</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">%</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Revenues:</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Product sales</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">108,881</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">65,882</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">42,999</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">65</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Service agreements and license revenues</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">12,783</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">13,398</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(615</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(5</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">121,664</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">79,280</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">42,384</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">53</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Costs of Revenues:</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Product sales</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">103,950</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">63,932</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">40,018</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">63</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Service agreements and license revenues</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">13,816</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">16,130</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,314</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(14</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">117,766</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">80,062</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">37,704</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">47</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Gross profit (loss):</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gross profit from product sales</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,931</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,950</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,981</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">153</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gross loss from service agreements and license revenues</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1,033</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,732</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,699</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(62</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,898</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(782</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,680</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(598</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="padding-bottom:1px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;Product sales gross  margin percentage </font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:3px double #000000;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4.5</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:3px double #000000;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:3px double #000000;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3.0</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Service agreement and license revenues gross margin percentage</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(8.1</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(20.4</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="padding-bottom:1px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;Product sales costs-to-revenues ratio </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">0.95</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">0.97</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="padding-bottom:1px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;&#160;&#160;Service agreement revenues costs-to-revenues ratio </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1.08</font></div></td><td style="vertical-align:bottom;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1.20</font></div></td><td style="vertical-align:bottom;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cost-to-revenue ratio is calculated as cost of revenues divided by revenues.</font></div></td></tr></table><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Product sales and service agreements and license revenues increased $42.4&#160;million, or 53&#160;percent, in the nine months ended July 31, 2013 to $121.7 million compared to $79.3&#160;million for the prior year period. The increase is due to higher fuel cell kit sales, revenue recognition for the Bridgeport fuel cell park project of approximately $42.2 million and license and royalty income.    Cost of product sales and service and license revenues increased $37.7&#160;million, or 47&#160;percent for the nine months ended July 31, 2013 to $117.8&#160;million compared to $80.1&#160;million in the same period in the prior year.   The increase is a result of costs associated with the Bridgeport fuel cell park project.   Also, the Company incurred warranty and after-market costs during fiscal year 2013 as a result of a select number of fuel cell stacks requiring repair.  This issue has been thoroughly investigated, process changes implemented, and field repairs undertaken to support the limited number of customers impacted.  </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gross profit for product sales and service agreements and license revenues is $3.9&#160;million, compared to a gross loss of $0.8&#160;million for the nine months ended July 31, 2012. The cost-to-revenue ratio for product sales was .95 -to-1.00 for the nine months ended July 31, 2013 compared to 0.97-to-1.00 for the nine months ended July 31, 2012.  </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Product Sales and Cost of Sales</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Product sales for the nine months ended July 31, 2013 included $93.8&#160;million from the construction of power plants and fuel cell kits and $15.1 million of revenue primarily related  to power plant component sales and site engineering and construction services relating to the Bridgeport fuel cell park project. This compared to product sales for the nine months ended July 31, 2012 which included $53.0&#160;million from the construction of power plants and fuel cell kits and $12.9 million of revenue primarily from power plant component sales and site engineering and construction services.  </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cost of product sales increased $40.0 million for the nine months ended July 31, 2013 to $104.0 million, compared to $63.9 million in the same period the prior year.  Gross profit increased $3.0 million to a gross profit of $4.9 million in the nine months ended July 31, 2013 compared to a gross profit of $2.0 million for the nine months ended July 31, 2012.  The increase was due to improved overhead absorption from higher production levels combined with a sales mix that included complete power plants along with fuel cell kits offset by additional costs incurred in the first quarter of 2013 </font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">23</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-top:13px;text-align:justify;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">due to a select number of fuel cell stacks requiring repair and costs related to the Company's undertaking to increase production.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The annual production run-rate was increased to 70 MW as of May 1, 2013 to meet backlog.   Higher production volumes support increased quarterly revenue in 2013 and will lead to expanding margins from improved absorption of fixed overhead costs and broadening of the revenue mix to include complete power plant sales in North America and Europe. </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Service Agreements and License Revenues and Cost of Revenues</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;padding-left:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Revenues for the nine months ended July 31, 2013 from service agreements and license fee and royalty agreements totaled $12.8 million, compared to $13.4&#160;million for the same period in the prior year.  Service revenue declined year over year due to the absence of scheduled module exchanges under long term service agreements in the third quarter of 2013 compared to approximately $3.0 million of service revenue recognized in the third quarter of 2012 from plant module exchange actions. Service revenue from scheduled module exchanges is recognized at the time of the module exchange whereas the remaining portion of service revenue from long term service agreements is recognized ratably over the life of the service contract.   Also, there was the inclusion of license and royalty income within revenues beginning in the first quarter of fiscal year 2013.    Service agreements and license cost of revenues decreased to $13.8 million from $16.1 million for the prior year period.  The gross loss on service agreements and license agreements decreased to $1.0 million for the nine months ended July 31, 2013, compared to $2.7 million for the comparable prior year period.  The decrease in service and license agreement negative margins is primarily due to costs associated with the fuel cell restacks in the prior year.  The historical loss on service agreements has been due to high maintenance, stack replacement and other costs on older and sub-MW product designs. As profitable megawatt-class service agreements are executed and as early generation sub-megawatt products are retired or become a smaller overall percentage of the installed fleet, we expect the margins on service agreements to increase.  </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Advanced technologies contracts</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Advanced technologies contracts revenue and related costs for the nine months ended July 31, 2013 and 2012 were as follows:</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:93.75%;border-collapse:collapse;text-align:left;"><tr><td colspan="20"></td></tr><tr><td width="51%"></td><td width="1%"></td><td width="2%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="2%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="7%"></td><td width="1%"></td><td width="1%"></td><td width="3%"></td><td width="7%"></td><td width="1%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="9" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Nine Months Ended</font></div><div style="padding-bottom:1px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">July 31,</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="8" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Change</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="4" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">$</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">%</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Advanced technologies contracts</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">10,837</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5,903</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,934</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">84</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cost of advanced technologies contracts</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">10,210</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5,554</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,656</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">84</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Gross&#160;profit</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">627</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">349</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">278</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">80</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Advanced technologies contracts revenue for the nine months ended July 31, 2013 was $10.8 million, which increased $4.9 million when compared to $5.9 million of revenue for the nine months ended July 31, 2012.  The increase was primarily due to the solid oxide fuel cell development programs, particularly the unmanned aerial program with Boeing resulting from the consolidation of Versa into the Company's results.  Cost of advanced technologies contracts increased $4.7 million to $10.2&#160;million for the nine months ended July 31, 2013, compared to $5.6&#160;million for the same period in the prior year.   Gross profit from advanced technologies contracts for the nine months ended July 31, 2013 was $0.6 million compared to $0.3 million for the nine months ended July 31, 2012.  </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Administrative and selling expenses</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Administrative and selling expenses were $16.1&#160;million for the nine months ended July 31, 2013 compared to $12.3&#160;million during the nine months ended July 31, 2012.  Administrative and selling expenses increased as a result of expenditures to develop and expand the European market for megawatt-class fuel cell power plants and to commercialize solid oxide fuel cell technology. </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Research and development expenses</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Research and development expenses increased $0.4&#160;million to $11.3 million during the nine months ended July 31, 2013, compared to $10.9&#160;million for the same period in 2012. The increase is primarily the result of the consolidation of Versa results with the Company in fiscal 2013.  Our internal research and development continues to be focused on initiatives that have near term product implementation potential and product cost reduction opportunities. </font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">24</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Loss from operations</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Loss from operations for the nine months ended July 31, 2013 was $22.9&#160;million compared to a loss of $23.7&#160;million for the same period in 2012.  The change year-over-year is a result of favorable gross profit from product sales offset by the impact of increased business development activity in the North American and European markets and fully consolidating Versa Power Systems.  </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Interest expense</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Interest expense for the nine months ended July 31, 2013 and 2012 was $2.2 million and $1.7 million, respectively.  Interest expense increased as a result of accrued interest on the 8% Unsecured Convertible Debt issued in June 2013.   Interest expense for both periods includes interest for the amortization of the redeemable preferred stock of subsidiary of $1.5 million. </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Income/(loss) from equity investments</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Equity in income of $0.05 million recorded in the nine months ended July 31, 2013 represents our share of Versa's income through the acquisition date.   A loss of $0.6&#160;million was recorded for our share of Versa's losses for this investment for the nine months ended July 31, 2012. </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">License fee and royalty income</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">License fee income for the nine month period ended July 31, 2012 was $1.3 million which represents the license fee and royalty income earned from POSCO.   Beginning in fiscal year 2013, license fees and royalty income have been included within revenues under service agreements and license revenues.   Refer to Critical Accounting Policies and Estimates for further discussion on this change.  </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Other income (expense), net</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other income (expense), net, was expense of $0.3&#160;million for the nine month period ended July 31, 2013 compared to other income of $0.4&#160;million for the same period in 2012.   The current period expense recorded is associated with the fair value adjustment of certain embedded derivatives.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Provision for income taxes</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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 nine months ended July 31, 2013 our provision for income taxes was insignificant. We have begun 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 domestic 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. </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Net loss attributable to noncontrolling interest</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The net loss attributed to the noncontrolling interest for the nine months ended July 31, 2013 and 2012 was $0.7&#160;million and $0.2&#160;million, respectively.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Preferred Stock dividends</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Dividends recorded on the Series&#160;B Preferred Stock were $2.4&#160;million in each of the nine month periods of July 31, 2013 and 2012.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Net loss attributable to common shareholders and loss per common share</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss attributable to common shareholders represents the net loss for the period, less the net loss attributable to noncontrolling interest and less the preferred stock dividends on the Series&#160;B Preferred Stock.  For the nine month periods ended July 31, 2013 and 2012, net loss attributable to common shareholders was $27.1&#160;million and $26.6&#160;million, respectively and loss per common share was $0.14 and $0.17, respectively.</font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s0A1BBFDFC18BE1E16431C4BDA33931A9"></a><div style="line-height:120%;padding-top:18px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-top:18px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">25</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-top:18px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">LIQUIDITY AND CAPITAL RESOURCES</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company's future liquidity will be dependent on obtaining the order volumes and cost reductions necessary to achieve profitable operations.  The Company expects to generate gross profit from product sales and revenues with production volumes in the range of 50 MW to 55 MW on an annualized basis.  Increasing annual order volume and reduced product costs are expected to reduce annual cash use and we expect positive cash flows and net income profitability at an annual production rate of 80 - 90 MW.  Actual results will depend on product mix, volume, future service costs and market pricing.</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The production capacity at our manufacturing facility is approximately 100 MW with full utilization under its current configuration.  Through industrial engineering, teh total capacity was increased by 10 MW during 2013.  Numerous actions were undertaken during the first half of fiscal year 2013 to increase the annual production run-rate at the Torrington, Connecticut facility to 70 MW as a result of increased backlog.  The Company expects to operate at this run-rate for  the balance of 2013. </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Our current backlog, which includes a 121.8 MW order for POSCO, combined with scheduled re-stacks of existing power plant installations that are currently under service agreements is expected to provide a base level of production of approximately 50 MW per year through 2016 at the Company's production facility in Torrington, Connecticut.  The Company targets adding 20-30 MW of incremental backlog annually to utilize our available capacity.  As order flow dictates, the Company will adjust production to meet demand.   EBITDA (earnings before interest, taxes, depreciation and amortization) breakeven is expected with annual production volume of approximately 80 MW.  </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The cell license agreement which we entered into in 2013 has multiple benefits for both FuelCell Energy and POSCO.  POSCO is currently designing and will construct a cell manufacturing facility in South Korea with capacity capable of producing up to 200 MW of product annually.  Production in South Korea will improve responsiveness for meeting demand under the Renewable Portfolio Standard.  The Company will avoid capital investment for Asian market development and will benefit from market expansion by receiving a royalty payment from POSCO for each power plant sold, with a 15 year royalty term.  Establishing a second source of supply for fuel cell modules mitigates a risk factor for prospective customers evaluating long term fuel cell power plant projects that include scheduled replacement modules.  Increased production volume, whether in the USA or South Korea, will reduce the cost of DFC plants, further spurring market adoption.  </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">If demand develops beyond the combined capacity of the Company and POSCO, we have the ability to further expand production capacity at our Torrington facility to approximately 200 MW.  This expansion would 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 of the Company's Torrington facility to 200 MW would require additional capital investments of $30 to $40 million, although this expansion may occur in stages depending on the level of market demand. </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In addition to cash flows from operations, we may also pursue raising capital through a combination of; (i)&#160;equity or strategic investments, (ii)&#160;debt financing (with improving operating results as the business grows, the Company expects to have access to the debt markets to finance working capital and capital expenditures) and (iii)&#160;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.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Cash Flows</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cash and cash equivalents and restricted cash and cash equivalents totaled $91.4 million as of July 31, 2013 compared to $57.5 million as of October&#160;31, 2012.  As of July 31, 2013, Restricted cash and cash equivalents was $10.0 million, of which $5.0 million was classified as current and $5.0 million was classified as long-term compared to $10.6 million total restricted cash and cash equivalents as of October 31, 2012, of which $5.3 million was classified as current and $5.3 million was classified as long-term.  The key components of our cash inflows and outflows were as follows:</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;text-indent:32px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Operating Activities</font><font style="font-family:inherit;font-size:10pt;">&#32;&#8211; Net cash provided by operating activities was $2.1 million during the first nine months of 2013 compared to $45.2 million net cash used in operating activities during the first nine months of 2012.  Net cash provided by operating activities for the first nine months of 2013 is a result of an increase in deferred revenues of $14.8 million relating to customer milestone billings, an increase in accounts payable of $9.2 million resulting from the increased production rate and a decrease in inventory of $3.1 million.  These were partially offset by an increase in accounts receivable of $3.3 million and a decrease in accrued liabilities of $2.7 million.   Net cash used of $45.2 million during the first nine months of 2012 related an increase in inventory of $8.9 million including completed standard components, a decrease in deferred revenue of $14.5 million as a result of timing of orders, a decrease in accrued liabilities of $5.9 million primarily related to the B1200 repair and upgrade program </font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">26</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">and a decrease in accounts payable of $3.1 million primarily as a result of timing of payments.  These were partially offset by a decrease in other assets of $2.1 million and a decrease in accounts receivable of $1.7 million on the timing of customer milestone payments.  </font></div><div style="line-height:120%;padding-top:6px;text-align:justify;text-indent:32px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Investing Activities</font><font style="font-family:inherit;font-size:10pt;">&#32;&#8211;&#160;Net cash used in investing activities was $3.7 million during the first nine months of 2013 compared to net cash provided by investing activities of $9.4 million during the first nine months of 2012. The net cash used in investing activities for the first nine months of 2013 related to capital expenditures of $4.0 million, partially offset by cash acquired from the Versa acquisition of $0.4 million.  Cash provided by investing activities during the first nine months of 2012 relates to the maturity of U.S. treasuries of $12.0 million, partially offset by capital expenditures of $2.6 million.</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;text-indent:32px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Financing Activities</font><font style="font-family:inherit;font-size:10pt;">&#32;&#8211;&#160;Net cash provided by financing activities was $36.0 million during the first nine months of 2013 compared to net cash provided by financing activities of $55.5 million in the prior year period.&#160;The net cash provided by financing activities during the first nine months of 2013 was related to proceeds received from the convertible debt issuance of $38.0 million, proceeds from the CEFIA Loan of $3.5 million, a decrease in restricted cash of $0.6 million for letters of credit issued to support the Company's obligations under customer contracts offset by the payment of preferred dividends and return of capital of $3.3 million and the capitalization of financing costs associated with the convertible debt issuance of $2.5 million.  The first nine months of 2012 included proceeds from the routine sale of common stock of $2.0 million, net proceeds from the public offering of 23.0 million shares of common stock for proceeds of $32.0 million and $30.0 million of net proceeds from the sale of common stock to POSCO Energy offset by an increase in restricted cash of $2.9 million and the payment of preferred dividends and return of capital of $6.5 million.   </font></div><div style="line-height:120%;padding-top:18px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Sources and Uses of Cash and Investments</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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.&#160;Our operations are funded primarily through cash generated from product sales and advanced technology contracts, license fee income and raising capital. 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. Please see our Form 10-K for the fiscal year ended October&#160;31, 2012 for further details.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Commitments and Significant Contractual Obligations</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">A summary of our significant future commitments and contractual obligations as of July 31, 2013 and the related payments by fiscal year are as follows:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="20"></td></tr><tr><td width="46%"></td><td width="1%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="8%"></td><td width="1%"></td><td width="1%"></td><td width="1%"></td><td width="8%"></td><td width="1%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="19" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Payments Due by Period</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Total</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Less</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">than 1</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Year</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">1 &#8211; 3</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Years</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">3 &#8211; 5</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Years</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">More</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">than</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">5 Years</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Purchase commitments </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">103,470</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">91,816</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">11,598</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">56</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Series 1 Preferred obligation </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(2)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">11,923</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,216</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,432</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,216</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">7,059</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Term loans (principal and interest)</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">7,686</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">217</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">438</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,606</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,425</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Senior Unsecured Convertible Notes </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(3)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">38,000</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">38,000</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Capital and operating lease commitments </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(4)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,594</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,899</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,936</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">568</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">191</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Revolving Credit Facility </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(5)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,000</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,000</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Series B Preferred dividends payable </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(6)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Totals</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">169,673</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">99,148</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">16,404</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">42,446</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">11,675</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Purchase commitments with suppliers for materials, supplies and services incurred in the normal course of business.</font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(2)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On March 31, 2011, the Company entered into an agreement with Enbridge, Inc. (&#8220;Enbridge&#8221;) to modify the Class A Cumulative Redeemable Exchangeable Preferred Share Agreement (the &#8220;Series 1 Preferred Share Agreement&#8221;). The terms of the Series&#160;1 preferred share agreement require payments of (i)&#160;an annual amount of Cdn$500,000 for dividends and (ii)&#160;an amount of Cdn.$750,000 as return of capital payments payable in cash. These payments commenced on March&#160;31, 2011 and will end on December&#160;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 million unpaid dividend balance as of the modification date) at a rate of 1.25%&#160;per quarter, compounded quarterly. On December&#160;31, 2020 the amount of all accrued and unpaid dividends on the Class&#160;A Preferred Shares of Cdn$21.1 million and the balance of the principal redemption price of Cdn.$4.4 million will be due to the holders of the Series&#160;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 </font></div></td></tr></table><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">27</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-left:24px;text-align:justify;"><font style="font-family:inherit;font-size:10pt;">the above table, the final balance of accrued and unpaid dividends due December&#160;31, 2020 of Cdn.$21.1 million is assumed to be paid in the form of common stock and not included in this table.</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(3)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On June 20, 2013, the Company issued, at par amount, 8% Senior Unsecured Convertible Notes ("Notes") with an aggregate principal amount of $38 million.  The Notes will bear interest at a rate of 8% per annum.  Interest on the Notes will be payable in cash or subject to certain limitations, in stock semi-annually in arrears on December 15 and June 15 of each year, beginning December 15, 2013.  The Notes will mature on June 15, 2018.  The Notes will be convertible, upon the Note holder's option, into shares of the Company's common stock initially at a conversion rate of 645.1613 shares per $1,000 principal amount of notes (equivalent to an initial conversion price of approximately $1.55 per share).  </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(4)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Future minimum lease payments on capital and operating leases.</font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(5)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The amount represents the amount outstanding as of July 31, 2013 on an $8.0 million revolving credit facility with JPMorgan Chase Bank, N.A. and the Export-Import Bank of the United States.&#160;The credit facility is used for working capital to finance the manufacture and production and subsequent export sale of the Company&#8217;s products or services.&#160;The agreement has a one year term with renewal provisions and the current expiration date is April 2, 2014.&#160; 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 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.</font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(6)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We pay $3.2 million in annual dividends on our Series B Preferred Stock. The $3.2 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 B Preferred Stock into shares of our common stock. We may, at our option, convert these shares into the 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 percent of the then prevailing conversion price ($11.75) for 20 trading days during any consecutive 30 trading day period.</font></div></td></tr></table><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In April 2008, we entered into a 10-year loan agreement with the Connecticut Development Authority allowing for a maximum amount borrowed of $4.0 million.&#160;At July 31, 2013, we had an outstanding balance of $3.3 million on this loan.&#160;The interest rate is 5 percent and the loan is collateralized by the assets procured under this loan as well as $4.0 million of additional machinery and equipment.&#160;Repayment terms require interest and principal payments through May 2018.</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On March 5, 2013 the Company closed on a new long-term loan agreement with the Connecticut Clean Energy and&#160;Finance Investment Authority (CEFIA) totaling $5.9 million in support of the Bridgeport project.  The loan agreement to carries an interest rate of 5.0% and principal repayments will commence on the eighth anniversary of the project's provisional acceptance date, which has yet to be determined, in forty eight equal monthly installments.  Outstanding amounts are secured by future cash flows from the Bridgeport contracts.  An advance of $</font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">2.6 million</font><font style="font-family:inherit;font-size:10pt;">&#32;and $0.9 million were made under the CEFIA Note during the second quarter and third quarter of 2013, respectively.  A prior loan from the Connecticut Clean Energy Fund Note in the amount outstanding of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.9 million</font><font style="font-family:inherit;font-size:10pt;">&#32;was rolled into the new CEFIA Note.  The outstanding balance on the CEFIA Note as of July 31, 2013 was $4.4 million.  </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We have pledged approximately $10.0 million of our cash and cash equivalents as collateral and letters of credit for certain banking requirements and contracts. As of July 31, 2013, outstanding letters of credit totaled $7.7 million. These expire on various dates through April 2019.</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">As of October&#160;31, 2012, we have uncertain tax positions aggregating $15.7 million and have 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.</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In addition to the commitments listed in the table above, we have the following outstanding obligations:</font></div><div style="line-height:120%;padding-top:18px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Power purchase agreements</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In California, we have 1.5 MW of power plant installations under power purchase agreements ranging in duration from four to six years. As owner of the power plants, we are responsible for all operating costs necessary to maintain, monitor and repair the power plants.&#160;Under certain agreements, we are also responsible for procuring fuel to run the power plants.</font></div><div style="line-height:120%;padding-top:18px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Service and warranty agreements</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We warranty our products for a specific period of time against manufacturing or performance defects. Our standard warranty period is generally 15 months after shipment or 12 months after acceptance of the product. We have agreed to warranty kits and components for 21 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 years. Our standard and most prevalent services agreement term </font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">28</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">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.</font></div><div style="line-height:120%;padding-top:18px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Research and development cost-share contracts (Advanced technologies contracts)</font></div><div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Advanced technologies contract revenues has been renamed from Research and development contracts to better describe the sources of revenue from contract research.  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.&#160;Cost-share terms require that participating contractors share the total cost of the project based on an agreed upon ratio.&#160;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 July 31, 2013,  Advanced technologies contracts backlog totaled $18.2 million, of which $12.5 million is funded.&#160;Should funding be delayed or if business initiatives change, we may choose to devote resources to other activities, including internally funded research and development.</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s8AB796C5947677A296BBC4BDB67219FF"></a><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">CRITICAL ACCOUNTING POLICIES AND ESTIMATES</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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 SA's, share-based compensation expense, allowance for doubtful accounts, depreciation and amortization, impairment of long-lived assets, purchase accounting, 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.</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Revenue Recognition</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We earn revenue from (i)&#160;the sale and installation of fuel cell power plants and modules (ii)&#160;the sale of component part kits and spare parts to customers, (iii)&#160;site engineering and construction services (iv)&#160;providing services under SA's, (v)&#160;the sale of electricity under PPA's as well as incentive revenue from the sale of electricity under PPA's, (vi) license fees and royalty income from manufacturing and technology transfer agreements, and (vii) customer-sponsored advanced technology projects. The Company periodically enters into arrangements with customers that involve multiple elements of the above items. We assess such contracts to evaluate whether there are multiple deliverables, and whether the 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 product and kit sales, construction services and component part kits revenue is recorded as product sales in the consolidated statements of operations.  Revenue from SA's, PPA's, license and royalty revenue and engineering services revenue is recorded as service and license revenues and revenue from customer-sponsored advanced technology from research and development projects is recorded as advanced technologies contract revenues in the consolidated statements of operations.  </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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'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 operations 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.  </font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">29</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We have recorded an estimated contract loss reserve of $0.04 million as of July 31, 2013 and October&#160;31, 2012. Actual results could vary from initial estimates and reserve estimates will be updated as conditions change.</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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 products and 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.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Site engineering and construction services revenue is recognized on a percentage of completion basis as costs are incurred.</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Revenue from service agreement contracts is generally recorded ratably over the term of the SA, as our performance of routine monitoring and maintenance under these SA's are generally expected to be incurred on a straight-line basis.  For SA's where we expect to have a restack at some point during the term (generally SA's in excess of five years), the costs of performance are not expected to be incurred on a straight-line basis, and therefore, a portion of the initial value related to the stack replacement is deferred and is recognized upon such stack replacement event.  In the event a restack occurs whereby the stack estimated useful life exceeds the remaining contract term and if the customer agrees at the time of a restack to return the stack to the Company at the end of the term, the cost of the stack is recorded as a long-term asset and depreciated over its expected life, in which case we would record the remaining SA revenue ratably over the remaining term.  If the Company does not obtain rights to title from the customer upon a restack, the cost of the stack is expensed.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Under PPA'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.  </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company receives license fees and royalty income from POSCO as a result of manufacturing and technology transfer agreements entered into in 2007, 2009 and 2012.  On October 31, 2012, we entered into a new license agreement; Cell Technology Transfer Agreement which provides POSCO with the technology to manufacture Direct FuelCell power plants in South Korea and the market access to sell power plants throughout Asia. In conjunction with this agreement we amended the 2010-year manufacturing and distribution agreement with POSCO and the 2009 License Agreement.   The new 2012 agreement and the amendments contain multiple elements, including the license of technology and market access rights, fuel cell kit product deliverables, as well as professional service deliverables.  We have identified these three items as deliverables under the multiple-element arrangement guidance and have evaluated the estimated selling prices to be allocated on a relative fair value basis to these deliverables, as vendor-specific objective evidence and third-party evidence was not available.   The Company's determination of estimated selling prices involves the consideration of several factors based on the specific facts and circumstances of each arrangement. Specifically, the Company considers the cost to produce the tangible product and professional service deliverables, the anticipated margin on those deliverables, prices charged when those deliverables are sold on a stand-alone basis in limited sales, and the Company's ongoing pricing strategy and practices used to negotiate and price overall bundled product, service and license arrangements.  We are amortizing the consideration allocated to the license of technology and market access rights over the 15 year license term on a straight-line basis, and will recognize the amounts allocated to the kit deliverables and professional service deliverables, when such items are delivered to POSCO.  We have also determined that based on the utility to the customer of the fully developed technology that was licensed in the Cell Technology Transfer Agreement, there is stand-alone value for this deliverable.  </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Beginning in fiscal year 2013, license fees and royalty income have been included within revenues on the consolidated statement of operations.   This change is a result of the new license agreement entered into on October 31, 2012 for our core technology and the harmonization of the existing agreements to reflect fees and royalties for the manufacture of complete DFC Power Plants. Classification as revenue is reflective of our Asia market partnership and royalty based strategy and this business activity has become a significant component of non-product revenue and is expected to continue to grow over time.  </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Revenue from advanced technology contracts is recognized proportionally as costs are incurred and compared to the estimated total advanced technology costs for each contract.  Revenue from customer funded advanced technology 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 advanced technology 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.  </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Inventories and Advance Payments to Vendors</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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.</font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">30</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Inventory is reviewed to determine if valuation adjustments 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. </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Warranty and Service Expense Recognition</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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 months after shipment or 12 months after acceptance of our products, except for fuel cell kits. We have agreed to warranty fuel cell kits and components for 21 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 July 31, 2013 and October&#160;31, 2012, the warranty reserve, which is classified in accrued liabilities on the consolidated balance sheet, totaled $1.6 million and $2.3 million, respectively. </font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In addition to the standard product warranty, we have entered into service agreement contracts with certain customers to provide monitoring, maintenance and repair services for fuel cell power plants. Under the terms of our service agreement, 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's fuel cell stack. The Company has provided for a reserve for performance guarantees of $1.1 million and $2.2 million as of July 31, 2013 and October&#160;31, 2012.</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company provides for reserves on all SA's when the estimated future stack replacements and service costs exceed the remaining contract value. Reserve estimates for future costs on SA's are determined by a number of factors including the estimated remaining life of the stack, used replacement stacks available, our limit of liability on SA's 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 July 31, 2013 and October 31, 2013, our reserve on service agreement contracts totaled $4.1 million and $5.0 million, respectively.</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">At the end of our SA's, customers are expected to either renew the SA or based on the Company's ability to obtain rights to title for the stack module, 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 we do not expect to have a restack during the term, but a restack is required and if the customer agrees at the time of a restack to return the stack to the Company at the end of the SA 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. As of July 31, 2013, the total remaining stack asset value was $11.6 million compared to $14.3 million as of October&#160;31, 2012.  As of July 31, 2013, accumulated depreciation on stack assets, which is recorded as cost of service agreement revenues, totaled approximately $10.4 million compared to $7.6 million at October&#160;31, 2012.</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">During fiscal year 2011, the Company committed to a repair and upgrade program for a select group of 1.2 megawatt (MW) fuel cell modules produced between 2007 and early 2009.   As of July 31, 2013, the accrued obligation balance related to this item was $4.7 million compared to $4.8 million as of October&#160;31, 2012. </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company has completed the repair activities related to the program.  The remaining accrued balance is primarily related to modules which are expected to be deployed as field replacements and will be provided to POSCO per the terms of the commitment when needed.  </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Share-Based Compensation</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We account for restricted stock awards (RSA's) and restricted stock units (RSU's) based on the closing market price of the Company'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 expense was $1.6 million and $1.5&#160;million for the nine months ended July 31, 2013 and 2012, respectively.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Income Taxes</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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.</font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">31</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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's financial statements reflect expected future tax consequences of such positions presuming the taxing authorities' full knowledge of the position and all relevant facts.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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 &#8220;more likely than not&#8221; 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&#160;percent likely of being realized upon ultimate settlement.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Certain transactions involving the Company's beneficial ownership occurred during the nine months ended July 31, 2013 which may result in a stock ownership change for the purposes of Section 382 of the Internal Revenue Code of 1986, as amended.  We are in the process of completing a study to determine if any of our NOL and credit carryovers for fiscal year 2013 will be subject to limitation.  We completed a detailed Section&#160;382 study in fiscal year 2012 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 October 31, 2012 under Section&#160;382.</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="sD2B5CEDC1F7668B05C2DC4BDB6A49976"></a><div style="line-height:120%;padding-top:18px;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">ACCOUNTING GUIDANCE UPDATE</font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Recently Adopted Accounting Guidance</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">None.</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Recent Accounting Guidance Not Yet Effective</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">None. </font></div><div style="line-height:120%;padding-top:12px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-top:12px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="sB27B19205810C7E20080C4BDB6C268CE"></a><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="12%"></td><td width="88%"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Item&#160;3.</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Interest Rate Exposure</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We typically invest in U.S. treasury securities with maturities ranging from less than three months to one year or more. We typically hold these investments until maturity and accordingly, these investments are carried at cost and not subject to mark-to-market accounting. At July 31, 2013, we had no U.S. treasury investments.  Cash is invested overnight with high credit quality financial institutions and therefore we are not exposed to market risk on our cash holdings from changing interest rates. Based on our overall interest rate exposure at July 31, 2013, including all interest rate sensitive instruments, a change in interest rates of one percent would not have a material impact on our results of operations.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Foreign Currency Exchange Risk</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">As of July 31, 2013, approximately 4 percent of our total cash, cash equivalents and investments were in currencies other than U.S. dollars (primarily the Euro, 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.</font></div><div style="line-height:120%;padding-top:18px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Derivative Fair Value Exposure</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Series 1 Preferred Stock</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The conversion feature and the variable dividend obligation of our Series 1 Preferred shares are embedded derivatives that require bifurcation from the host contract. The aggregate fair value of these derivatives included within long-term debt and other liabilities as of July 31, 2013 and October&#160;31, 2012 was $0.7 million, respectively. The fair value was based on valuation models using </font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">32</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">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 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 operations. However, any changes to these assumptions would not have a material impact on our results of operations.</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Senior Unsecured Convertible Notes</font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The change in control put redemption feature and the interest make-whole payments upon conversion embedded in the Senior Unsecured Convertible Notes meet the definition of derivatives that each require bifurcation from the host contract.  The aggregate fair value of these derivatives at June 20, 2013, which is the issuance date of the Notes, was $3.2 million.  The aggregate fair value of these derivatives at July 31, 2013 is $3.5 million.  The fair values were determined using a lattice-based valuation model.  In determining the fair value of these bifurcated derivatives, various assumptions were used.  Stock price was projected assuming a log-normal distribution.  The stock volatility, the interest rate curve, the borrowing cost and credit spread are all assumed to be deterministic.  The value is calculated as the difference between the value of the original note and a note with no change of control or make-whole payments upon conversion features.  Changes in assumptions would change the underlying fair values with a corresponding charge or credit to operations.  Any changes to these assumptions would not have a material impact on our results of operations.   </font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">33</font></div></div><hr style="page-break-after:always"><a name="s0F2E0E49317585D53D98C4BDB6F468DF"></a><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="12%"></td><td width="88%"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Item&#160;4.</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">CONTROLS AND PROCEDURES</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company maintains disclosure controls and procedures, which are designed to provide reasonable assurance that information required to be disclosed in the Company&#8217;s periodic SEC reports is recorded, processed, summarized and reported within the time periods specified in the SEC&#8217;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.</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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&#8217;s principal executive officer and principal financial officer have concluded that the Company&#8217;s disclosure controls and procedures were effective to provide reasonable assurance that information required to be disclosed in the Company&#8217;s periodic SEC reports is recorded, processed, summarized, and reported within the time periods specified in the SEC&#8217;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.</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">There has been no change in our internal controls over financial reporting that occurred during the last fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">34</font></div></div><hr style="page-break-after:always"><a name="s1E836B7E9A1C842A65FAC4BDB7123075"></a><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">PART II. OTHER INFORMATION</font></div><a name="sB0D9BA0511BD5C002A65C4BDB74436A2"></a><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="11%"></td><td width="89%"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Item&#160;1.</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">LEGAL PROCEEDINGS</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size: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.</font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s0EF4703D32BF3E168807C4BDB76C545D"></a><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="11%"></td><td width="89%"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Item&#160;1A.</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">RISK FACTORS</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">There have been no material changes with respect to the risk factors disclosed in our Annual Report on Form 10-K for the fiscal year ended October&#160;31, 2012.</font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><a name="s4E64091E39D75AC56E30C4BDB79ED458"></a><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="12%"></td><td width="88%"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Item&#160;6.</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">EXHIBITS </font></div></td></tr></table></div></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:95.5078125%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="11%"></td><td width="5%"></td><td width="84%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Exhibit&#160;No.</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Description</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">31.1</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Certification of Chief Executive Officer pursuant to Section&#160;302 of the Sarbanes-Oxley Act of 2002</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">31.2</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Certification of Chief Financial Officer pursuant to Section&#160;302 of the Sarbanes-Oxley Act of 2002</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">32.1</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Certification of Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">32.2</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101.INS#</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">XBRL Instance Document</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101.SCH#</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">XBRL Schema Document</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101.CAL#</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">XBRL Calculation Linkbase Document</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101.LAB#</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">XBRL Labels Linkbase Document</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101.PRE#</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">XBRL Presentation Linkbase Document</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101.DEF#</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">XBRL Definition Linkbase Document</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:12px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The exhibits marked with the section symbol (#)&#160;are interactive data files. Pursuant to Rule&#160;406T of Regulation&#160;S-T, these interactive data files (i)&#160;are not deemed filed or part of a registration statement or prospectus for purposes of Sections&#160;11 or 12 of the Securities Act of 1933, are not deemed filed for purposes of Section&#160;18 of the Securities Exchange Act of 1934, irrespective of any general incorporation language included in any such filings, and otherwise are not subject to liability under these sections; and (ii)&#160;are deemed to have complied with Rule&#160;405 of Regulation S-T (&#8220;Rule&#160;405&#8221;) and are not subject to liability under the anti-fraud provisions of the Section&#160;17(a)(1) of the Securities Act of 1933, Section&#160;10(b) of the Securities Exchange Act of 1934 or under any other liability provision if we have made a good faith attempt to comply with Rule&#160;405 and, after we become aware that the interactive data files fail to comply with Rule&#160;405, we promptly amend the interactive data files.</font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">35</font></div></div><hr style="page-break-after:always"><a name="s40D363C62533E9F68F0CC4BDB7BCB108"></a><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;text-decoration:underline;">SIGNATURE</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Pursuant to the requirements of Section&#160;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 September 5, 2013.</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="16%"></td><td width="33%"></td><td width="51%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">FUELCELL ENERGY, INC.</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">(Registrant)</font></div></td></tr><tr><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">September 5, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">/s/ Michael S. Bishop</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Date</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Michael S. Bishop</font></div><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Senior Vice President, Chief Financial Officer,</font></div><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Treasurer and Corporate Secretary</font></div><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(Principal Financial Officer and Principal Accounting Officer)</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:9pt;"><font style="font-size:9pt;">36</font></div></div><hr style="page-break-after:always"><a name="sBD50297AE7D122E34890C4BDB7EEBF2D"></a><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">INDEX OF EXHIBITS </font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="3"></td></tr><tr><td width="12%"></td><td width="1%"></td><td width="87%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Exhibit</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">No.</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Description</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">31.1</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Certification of Chief Executive Officer pursuant to Section&#160;302 of the Sarbanes-Oxley Act of 2002</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">31.2</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Certification of Chief Financial Officer pursuant to Section&#160;302 of the Sarbanes-Oxley Act of 2002</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">32.1</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Certification of Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">32.2</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101.INS</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">XBRL Instance Document</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101.SCH</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">XBRL Schema Document</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101.CAL</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">XBRL Calculation Linkbase Document</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101.LAB</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">XBRL Labels Linkbase Document</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101.PRE</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">XBRL Presentation Linkbase Document</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101.DEF</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">XBRL Definition Linkbase Document</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div></div>	</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>fcel-2013731xex311.htm
<DESCRIPTION>EXHIBIT 31.1
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using WebFilings 1 -->
		<!-- Copyright 2008-2013 WebFilings LLC. All Rights Reserved -->
		<title>FCEL-2013.7.31-EX31.1</title>
	</head>
	<body style="font-family:Times New Roman;font-size:10pt;">
<a name="s57E24496536831B79C0CC4BDA7FD8937"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;text-align:right;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">Exhibit 31.1</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">CERTIFICATION</font></div><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">I, Arthur A. Bottone, certify that:</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:72px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:24px;"><font style="font-family:inherit;font-size:9pt;">1.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">I have reviewed this quarterly report on Form 10-Q of FuelCell Energy, Inc.;</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:48px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:72px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:24px;"><font style="font-family:inherit;font-size:9pt;">2.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">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;</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:48px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:72px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:24px;"><font style="font-family:inherit;font-size:9pt;">3.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">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;</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:72px;text-indent:-48px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:72px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:24px;"><font style="font-family:inherit;font-size:9pt;">4.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">The registrant&#8217;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 13a-15(f) and 15d-15(f)) for the registrant and have:</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:48px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:72px;"><font style="font-family:inherit;font-size:9pt;">(a)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">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:</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:132px;text-indent:-60px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:72px;"><font style="font-family:inherit;font-size:9pt;">(b)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">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;</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:132px;text-indent:-60px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:72px;"><font style="font-family:inherit;font-size:9pt;">(c)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Evaluated the effectiveness of the registrant&#8217;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</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:132px;text-indent:-60px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:72px;"><font style="font-family:inherit;font-size:9pt;">(d)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Disclosed in this report any change in the registrant&#8217;s internal control over financial reporting that occurred during the registrant&#8217;s most recent fiscal quarter (the registrant&#8217;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&#8217;s internal control over financial reporting; and</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:132px;text-indent:-60px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:72px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:24px;"><font style="font-family:inherit;font-size:9pt;">5.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">The registrant&#8217;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&#8217;s auditors and the audit committee of registrant&#8217;s board of directors (or persons performing the equivalent function):</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:48px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:72px;"><font style="font-family:inherit;font-size:9pt;">(a)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">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&#8217;s ability to record, process, summarize and report financial information; and</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:132px;text-indent:-60px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:72px;"><font style="font-family:inherit;font-size:9pt;">(b)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#8217;s internal control over financial reporting.</font></div></td></tr></table><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:92.3828125%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="51%"></td><td width="49%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">September&#160;5, 2013</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">/s/ Arthur A. Bottone</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:9pt;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Arthur A. Bottone</font></div><div style="font-size:9pt;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">President and Chief Executive Officer</font></div><div style="font-size:9pt;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">(Principal Executive Officer)</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>fcel-2013731xex312.htm
<DESCRIPTION>EXHIBIT 31.2
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using WebFilings 1 -->
		<!-- Copyright 2008-2013 WebFilings LLC. All Rights Reserved -->
		<title>FCEL-2013.7.31-EX31.2</title>
	</head>
	<body style="font-family:Times New Roman;font-size:10pt;">
<a name="s1C59EC0D9F49672BE8EAC4BDAEF21FC2"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;text-align:right;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">Exhibit 31.2</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">CERTIFICATION</font></div><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">I, Michael Bishop, certify that:</font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:72px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:24px;"><font style="font-family:inherit;font-size:9pt;">1.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">I have reviewed this quarterly report on Form 10-Q of FuelCell Energy, Inc.;</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:48px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:72px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:24px;"><font style="font-family:inherit;font-size:9pt;">2.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">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;</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:48px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:72px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:24px;"><font style="font-family:inherit;font-size:9pt;">3.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">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;</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:72px;text-indent:-48px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:72px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:24px;"><font style="font-family:inherit;font-size:9pt;">4.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">The registrant&#8217;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 13a-15(f) and 15d-15(f)) for the registrant and have:</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:48px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:72px;"><font style="font-family:inherit;font-size:9pt;">(a)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">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;</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:132px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:72px;"><font style="font-family:inherit;font-size:9pt;">(b)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">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;</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:132px;text-indent:-60px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:72px;"><font style="font-family:inherit;font-size:9pt;">(c)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Evaluated the effectiveness of the registrant&#8217;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</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:132px;text-indent:-60px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:72px;"><font style="font-family:inherit;font-size:9pt;">(d)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Disclosed in this report any change in the registrant&#8217;s internal control over financial reporting that occurred during the registrant&#8217;s most recent fiscal quarter (the registrant&#8217;s fourth quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&#8217;s internal control over financial reporting; and</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:132px;text-indent:-60px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:72px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:24px;"><font style="font-family:inherit;font-size:9pt;">5.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">The registrant&#8217;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&#8217;s auditors and the audit committee of registrant&#8217;s board of directors (or persons performing the equivalent function):</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:72px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:72px;"><font style="font-family:inherit;font-size:9pt;">(a)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">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&#8217;s ability to record, process, summarize and report financial information; and</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:132px;text-indent:-60px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:72px;"><font style="font-family:inherit;font-size:9pt;">(b)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&#8217;s internal control over financial reporting.</font></div></td></tr></table><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:92.3828125%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="51%"></td><td width="49%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">September&#160;5, 2013</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">/s/ Michael S. Bishop</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:9pt;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Michael S. Bishop</font></div><div style="font-size:9pt;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Senior Vice President, Chief Financial Officer, </font></div><div style="font-size:9pt;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;&#160;Treasurer and Corporate Secretary</font></div><div style="font-size:9pt;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">(Principle Financial Officer and Principle Accounting Officer)</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>4
<FILENAME>fcel-2013731xex321.htm
<DESCRIPTION>EXHIBIT 32.1
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using WebFilings 1 -->
		<!-- Copyright 2008-2013 WebFilings LLC. All Rights Reserved -->
		<title>FCEL-2013.7.31-EX32.1</title>
	</head>
	<body style="font-family:Times New Roman;font-size:10pt;">
<a name="s9FD3468031693BB68D03C4BDAF9C5CC8"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;text-align:right;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">Exhibit 32.1</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">CERTIFICATION PURSUANT TO</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">18 U.S.C. SECTION 1350,</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">AS ADOPTED PURSUANT TO</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">In connection with the quarterly report of FuelCell Energy, Inc. (the &#8220;Company&#8221;) on Form 10-Q for the quarter ended April 30, 2013 as filed with the Securities and Exchange Commission on the date hereof (the &#8220;Report&#8221;), 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:</font></div><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:60px;"><font style="font-family:inherit;font-size:9pt;">(1)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">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</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:132px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:60px;"><font style="font-family:inherit;font-size:9pt;">(2)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.</font></div></td></tr></table><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="54%"></td><td width="46%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">September&#160;5, 2013</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">/s/ Arthur A. Bottone</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:9pt;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Arthur A. Bottone</font></div><div style="font-size:9pt;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">President and Chief Executive Officer</font></div><div style="font-size:9pt;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">(Principal Executive Officer)</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">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.</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>5
<FILENAME>fcel-2013731xex322.htm
<DESCRIPTION>EXHIBIT 32.2
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using WebFilings 1 -->
		<!-- Copyright 2008-2013 WebFilings LLC. All Rights Reserved -->
		<title>FCEL-2013.7.31-EX32.2</title>
	</head>
	<body style="font-family:Times New Roman;font-size:10pt;">
<a name="s309F6A6B910FD327448CC4BDB03C7A30"></a><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><br><div style="line-height:120%;text-align:right;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">Exhibit 32.2</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">CERTIFICATION PURSUANT TO</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">18 U.S.C. SECTION 1350,</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">AS ADOPTED PURSUANT TO</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;font-weight:bold;">SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</font></div><div style="line-height:120%;text-align:center;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">In connection with the quarterly report of FuelCell Energy, Inc. (the &#8220;Company&#8221;) on Form 10-Q for the quarter ended April 30, 2013 as filed with the Securities and Exchange Commission on the date hereof (the &#8220;Report&#8221;), I, Michael 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:</font></div><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:60px;"><font style="font-family:inherit;font-size:9pt;">(1)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">The Report fully complies with the requirements of Section&#160;13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C 78m or 78o(d)); and</font></div></td></tr></table><div style="line-height:120%;text-align:left;padding-left:132px;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;"><br></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:132px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:9pt;padding-left:60px;"><font style="font-family:inherit;font-size:9pt;">(2)</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.</font></div></td></tr></table><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="54%"></td><td width="46%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">September&#160;5, 2013</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">/s/ Michael S. Bishop</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:9pt;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Michael S. Bishop</font></div><div style="font-size:9pt;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">Senior Vice President, Chief Financial Officer,</font></div><div style="font-size:9pt;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;&#160;Treasurer and Corporate Secretary</font></div><div style="font-size:9pt;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">(Principal Financial Officer and Principal Accounting Officer)</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">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.</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><br><div style="text-align:center;"><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.INS
<SEQUENCE>6
<FILENAME>fcel-20130731.xml
<DESCRIPTION>XBRL INSTANCE DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!--XBRL Document Created with WebFilings-->
<!--p:7f12bc5c49f146bb9b5c212d8ac044f2,x:849e0d354f654b72ac085aae500ef8f5-->
<xbrli:xbrl xmlns:dei="http://xbrl.sec.gov/dei/2013-01-31" xmlns:fcel="http://www.fuelcellenergy.com/20130731" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:us-gaap="http://fasb.org/us-gaap/2013-01-31" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:schemaRef xlink:href="fcel-20130731.xsd" xlink:type="simple" />
  <xbrli:context id="D2012Q3">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-05-01</xbrli:startDate>
      <xbrli:endDate>2012-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2012Q3YTD">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2011-11-01</xbrli:startDate>
      <xbrli:endDate>2012-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2012Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_CostOfSalesMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:CostOfSalesMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2011-11-01</xbrli:startDate>
      <xbrli:endDate>2012-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2012Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_ResearchAndDevelopmentExpenseMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:ResearchAndDevelopmentExpenseMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2011-11-01</xbrli:startDate>
      <xbrli:endDate>2012-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2012Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_SellingGeneralAndAdministrativeExpensesMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:SellingGeneralAndAdministrativeExpensesMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2011-11-01</xbrli:startDate>
      <xbrli:endDate>2012-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2012Q3YTD_us-gaap_MajorCustomersAxis_fcel_DominionBridgeportFuelcellParkMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">fcel:DominionBridgeportFuelcellParkMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2011-11-01</xbrli:startDate>
      <xbrli:endDate>2012-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2012Q3YTD_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">fcel:PoscoEnergyMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2011-11-01</xbrli:startDate>
      <xbrli:endDate>2012-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2012Q3YTD_us-gaap_MajorCustomersAxis_fcel_USGovernmentMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">fcel:USGovernmentMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2011-11-01</xbrli:startDate>
      <xbrli:endDate>2012-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2012Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_CostOfSalesMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:CostOfSalesMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-05-01</xbrli:startDate>
      <xbrli:endDate>2012-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2012Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_ResearchAndDevelopmentExpenseMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:ResearchAndDevelopmentExpenseMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-05-01</xbrli:startDate>
      <xbrli:endDate>2012-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2012Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_SellingGeneralAndAdministrativeExpensesMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:SellingGeneralAndAdministrativeExpensesMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-05-01</xbrli:startDate>
      <xbrli:endDate>2012-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2012Q3_us-gaap_MajorCustomersAxis_fcel_DominionBridgeportFuelcellParkMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">fcel:DominionBridgeportFuelcellParkMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-05-01</xbrli:startDate>
      <xbrli:endDate>2012-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2012Q3_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">fcel:PoscoEnergyMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-05-01</xbrli:startDate>
      <xbrli:endDate>2012-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2012Q3_us-gaap_MajorCustomersAxis_fcel_USGovernmentMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">fcel:USGovernmentMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-05-01</xbrli:startDate>
      <xbrli:endDate>2012-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2012Q4">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-08-01</xbrli:startDate>
      <xbrli:endDate>2012-10-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q1YTD">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-11-01</xbrli:startDate>
      <xbrli:endDate>2013-01-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q2_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fcel:ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2013-02-01</xbrli:startDate>
      <xbrli:endDate>2013-04-30</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2013-05-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3YTD">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-11-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_CostOfSalesMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:CostOfSalesMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-11-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_ResearchAndDevelopmentExpenseMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:ResearchAndDevelopmentExpenseMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-11-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_SellingGeneralAndAdministrativeExpensesMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:SellingGeneralAndAdministrativeExpensesMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-11-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3YTD_us-gaap_MajorCustomersAxis_fcel_DominionBridgeportFuelcellParkMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">fcel:DominionBridgeportFuelcellParkMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-11-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3YTD_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">fcel:PoscoEnergyMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-11-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3YTD_us-gaap_MajorCustomersAxis_fcel_USGovernmentMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">fcel:USGovernmentMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-11-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-11-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2012-11-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fcel:ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2013-05-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_CostOfSalesMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:CostOfSalesMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2013-05-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_ResearchAndDevelopmentExpenseMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:ResearchAndDevelopmentExpenseMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2013-05-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_SellingGeneralAndAdministrativeExpensesMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:SellingGeneralAndAdministrativeExpensesMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2013-05-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3_us-gaap_MajorCustomersAxis_fcel_DominionBridgeportFuelcellParkMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">fcel:DominionBridgeportFuelcellParkMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2013-05-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">fcel:PoscoEnergyMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2013-05-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="D2013Q3_us-gaap_MajorCustomersAxis_fcel_USGovernmentMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">fcel:USGovernmentMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2013-05-01</xbrli:startDate>
      <xbrli:endDate>2013-07-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2011Q4">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2011-10-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2012Q3">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2012-07-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2012Q4">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2012-10-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2012Q4_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_fcel_PoscoEnergyMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">fcel:PoscoEnergyMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2012-10-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2012Q4_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fcel:ConnecticutCleanEnergyFundMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2012-10-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2012Q4_us-gaap_DebtInstrumentAxis_fcel_ConnecticutDevelopmentAuthorityNoteMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fcel:ConnecticutDevelopmentAuthorityNoteMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2012-10-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2012Q4_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2012-10-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2012Q4_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2012-10-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q1PublicFloat">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2012-12-20</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q1PublicFloat_us-gaap_BusinessAcquisitionAxis_fcel_VersaAcquisitionMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">fcel:VersaAcquisitionMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2012-12-20</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q1_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fcel:ConnecticutCleanEnergyFundMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2013-01-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q2PublicFloat">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2013-04-12</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q2SD_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fcel:ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2013-03-05</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q2SD_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fcel:ConnecticutCleanEnergyFundMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2013-03-05</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q3">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2013-07-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q3PublicFloat">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2013-06-20</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q3PublicFloat_us-gaap_DebtInstrumentAxis_us-gaap_ConvertibleDebtMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:ConvertibleDebtMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2013-06-20</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q3_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_fcel_PoscoEnergyMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">fcel:PoscoEnergyMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2013-07-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q3_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fcel:ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2013-07-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q3_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fcel:ConnecticutCleanEnergyFundMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2013-07-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q3_us-gaap_DebtInstrumentAxis_fcel_ConnecticutDevelopmentAuthorityNoteMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">fcel:ConnecticutDevelopmentAuthorityNoteMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2013-07-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q3_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:MajorCustomersAxis">fcel:PoscoEnergyMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2013-07-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q3_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2013-07-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q3_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      <xbrli:segment>
        <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ParentMember</xbrldi:explicitMember>
      </xbrli:segment>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2013-07-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="I2013Q4SharesOutstanding">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2013-09-03</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:unit id="cad">
    <xbrli:measure>iso4217:CAD</xbrli:measure>
  </xbrli:unit>
  <xbrli:unit id="number">
    <xbrli:measure>xbrli:pure</xbrli:measure>
  </xbrli:unit>
  <xbrli:unit id="shares">
    <xbrli:measure>xbrli:shares</xbrli:measure>
  </xbrli:unit>
  <xbrli:unit id="usd">
    <xbrli:measure>iso4217:USD</xbrli:measure>
  </xbrli:unit>
  <xbrli:unit id="usdPerShare">
    <xbrli:divide>
      <xbrli:unitNumerator>
        <xbrli:measure>iso4217:USD</xbrli:measure>
      </xbrli:unitNumerator>
      <xbrli:unitDenominator>
        <xbrli:measure>xbrli:shares</xbrli:measure>
      </xbrli:unitDenominator>
    </xbrli:divide>
  </xbrli:unit>
  <us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock contextRef="D2013Q3YTD" id="Fact-A86BF45B69ADD34C01ABC4DBE4C2DD26">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Accrued Liabilities&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued liabilities at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued payroll and employee benefits &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,390&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,907&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued contract and operating costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;40&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;39&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reserve for product warranty cost &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,572&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;2,317&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reserve for service agreement costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(4)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;5,222&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;7,222&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reserve for B1200 repair and upgrade program &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(5)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,669&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,753&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued taxes, legal, professional and other &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(6)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,505&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;2,027&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;19,398&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;20,265&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance relates to amounts owed to employees for compensation and benefits as of the end of the period. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance includes estimated losses accrued on product sales contracts.  &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Activity in the reserve for product warranty costs for the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; included additions for estimates of potential future warranty obligations of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.3 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; on contracts in the warranty period and reserve reductions related to actual warranty spend and reversals to income of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$2.0 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; as contracts progress through the warranty period or are beyond the warranty period.   &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(4)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;As of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and October 31, 2012, the loss reserve on SA's totaled $4.1 million and $5.0 million, respectively. &lt;/font&gt;&lt;font style="font-family:inherit;font-size:11pt;"&gt; &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Also included in this line item is a reserve for performance guarantees penalties under the terms of our customer contracts, which based on our ongoing analysis of historical fleet performance totaled &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.1 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$2.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; as of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively.  The decrease in the reserve for performance guarantees penalties was due to certain amounts being reclassed to accounts payable due to the finalization of negotiations of amounts due to POSCO.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(5)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;For the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, the Company incurred actual repair and upgrade costs of approximately &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.1 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.  &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(6)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance includes accrued sales, use and payroll taxes as well as accrued legal, professional and other expenses as of the end of the period.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock>
  <us-gaap:AccountsPayableCurrent contextRef="I2013Q3" decimals="-3" id="Fact-946B16B380403FC2BFB2C4DBE4C2F2E4" unitRef="usd">21952000</us-gaap:AccountsPayableCurrent>
  <us-gaap:AccountsPayableCurrent contextRef="I2012Q4" decimals="-3" id="Fact-F7F79FB331EB6643946CC4DBE4CC8AB6" unitRef="usd">12254000</us-gaap:AccountsPayableCurrent>
  <us-gaap:AccountsReceivableBilledForLongTermContractsOrPrograms contextRef="I2013Q3" decimals="-3" id="Fact-B3B4F1072211330EFAEBC4DBE4C28692" unitRef="usd">19723000</us-gaap:AccountsReceivableBilledForLongTermContractsOrPrograms>
  <us-gaap:AccountsReceivableBilledForLongTermContractsOrPrograms contextRef="I2012Q4" decimals="-3" id="Fact-5AEE698B47C9C3A739F4C4DBE4CC5D83" unitRef="usd">18786000</us-gaap:AccountsReceivableBilledForLongTermContractsOrPrograms>
  <us-gaap:AccountsReceivableNetCurrent contextRef="I2012Q4" decimals="-3" id="Fact-9542045425B8DF2D04DCC4DBE4CC5A03" unitRef="usd">25984000</us-gaap:AccountsReceivableNetCurrent>
  <us-gaap:AccountsReceivableNetCurrent contextRef="I2013Q3" decimals="-3" id="Fact-33883B9E8D9746FB570BC4DBE4C29AE2" unitRef="usd">40350000</us-gaap:AccountsReceivableNetCurrent>
  <us-gaap:AccountsReceivableRelatedPartiesCurrent contextRef="I2012Q4_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_fcel_PoscoEnergyMember" decimals="-5" id="Fact-39466C00F8B5AD43B307C4DBE4C205B9" unitRef="usd">18100000</us-gaap:AccountsReceivableRelatedPartiesCurrent>
  <us-gaap:AccountsReceivableRelatedPartiesCurrent contextRef="I2013Q3_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_fcel_PoscoEnergyMember" decimals="-5" id="Fact-F10E3433039DACB2E142C4DBE4C255AB" unitRef="usd">13800000</us-gaap:AccountsReceivableRelatedPartiesCurrent>
  <us-gaap:AccruedLiabilitiesCurrent contextRef="I2012Q4" decimals="-3" id="Fact-6C08A71AB13548CF3723C4DBE4CCA8D9" unitRef="usd">20265000</us-gaap:AccruedLiabilitiesCurrent>
  <us-gaap:AccruedLiabilitiesCurrent contextRef="I2013Q3" decimals="-3" id="Fact-22A2108406CA88C4CB55C4DBE4C2CAA5" unitRef="usd">19398000</us-gaap:AccruedLiabilitiesCurrent>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="I2013Q3" decimals="-3" id="Fact-35D0820CDC42BFADCE82C4DBE4CC651F" unitRef="usd">79000</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
  <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="I2012Q4" decimals="-3" id="Fact-E0D98D148D1E2B589337C4DBE4CC2C7E" unitRef="usd">66000</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
  <us-gaap:AdditionalPaidInCapitalCommonStock contextRef="I2013Q3" decimals="-3" id="Fact-2A82D4233B0043B63F70C4DBE4C2CE4C" unitRef="usd">753300000</us-gaap:AdditionalPaidInCapitalCommonStock>
  <us-gaap:AdditionalPaidInCapitalCommonStock contextRef="I2012Q4" decimals="-3" id="Fact-42C9C669CE1987D3372EC4DBE4CC999D" unitRef="usd">751256000</us-gaap:AdditionalPaidInCapitalCommonStock>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2012Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_SellingGeneralAndAdministrativeExpensesMember" decimals="-3" id="Fact-FD75C0D0E13361173A23C4DBE4C214DA" unitRef="usd">416000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2013Q3YTD" decimals="-3" id="Fact-8E8D9058FF42101A6C77C4DBE4C26E9C" unitRef="usd">1613000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2013Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_CostOfSalesMember" decimals="-3" id="Fact-9616E5033EAAC6193183C4DBE4C2DD2E" unitRef="usd">437000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2012Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_CostOfSalesMember" decimals="-3" id="Fact-20FE63D983538EE0C4AEC4DBE4C284FC" unitRef="usd">182000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2013Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_SellingGeneralAndAdministrativeExpensesMember" decimals="-3" id="Fact-BD4BA75157D41390015DC4DBE4C2C972" unitRef="usd">956000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2013Q3" decimals="-3" id="Fact-AD84567450389CBC8D17C4DBE4C2A495" unitRef="usd">596000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2012Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_CostOfSalesMember" decimals="-3" id="Fact-B21D03A00767248D660DC4DBE4C27629" unitRef="usd">435000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2012Q3YTD" decimals="-3" id="Fact-47F3887B1576DF65EA5FC4DBE4C2F5E8" unitRef="usd">1516000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2013Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_ResearchAndDevelopmentExpenseMember" decimals="-3" id="Fact-7B29E2BB7C0DA5572900C4DBE4C28ADF" unitRef="usd">81000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2013Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_ResearchAndDevelopmentExpenseMember" decimals="-3" id="Fact-9080238C17C60939F1D9C4DBE4C205AF" unitRef="usd">220000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2012Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_ResearchAndDevelopmentExpenseMember" decimals="-3" id="Fact-CACDDAC991EC53222822C4DBE4C288D8" unitRef="usd">208000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2013Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_SellingGeneralAndAdministrativeExpensesMember" decimals="-3" id="Fact-99059C9CEBC7855D7D10C4DBE4C24AEE" unitRef="usd">359000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2013Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_CostOfSalesMember" decimals="-3" id="Fact-C50B308B5EFCE33A4751C4DBE4C24A54" unitRef="usd">156000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2012Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_ResearchAndDevelopmentExpenseMember" decimals="-3" id="Fact-DE8BB7A85D69BF37B2CFC4DBE4C236DE" unitRef="usd">76000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2012Q3" decimals="-3" id="Fact-EB4B77C5E9C848EF4870C4DBE4C23238" unitRef="usd">674000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense contextRef="D2012Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_SellingGeneralAndAdministrativeExpensesMember" decimals="-3" id="Fact-1371397E7FC51E909852C4DBE4C2626B" unitRef="usd">873000</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="I2012Q4" decimals="-5" id="Fact-B4777A1A6EF6B65D274EC4DBE4CC0D42" unitRef="usd">600000</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
  <us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="I2013Q3" decimals="-5" id="Fact-AF15ACD297B06E0C8C71C4DBE4C2B731" unitRef="usd">600000</us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
  <us-gaap:Assets contextRef="I2012Q4" decimals="-3" id="Fact-83226E26CF0758663E83C4DBE4C258BC" unitRef="usd">191485000</us-gaap:Assets>
  <us-gaap:Assets contextRef="I2013Q3" decimals="-3" id="Fact-C1E509CCF8DA0734E980C4DBE4CC57F7" unitRef="usd">237717000</us-gaap:Assets>
  <us-gaap:AssetsCurrent contextRef="I2013Q3" decimals="-3" id="Fact-9343537096A68CE1472DC4DBE4CC6849" unitRef="usd">182277000</us-gaap:AssetsCurrent>
  <us-gaap:AssetsCurrent contextRef="I2012Q4" decimals="-3" id="Fact-85F1C7037F3352B724C5C4DBE4CCED3F" unitRef="usd">140626000</us-gaap:AssetsCurrent>
  <us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts contextRef="I2013Q1PublicFloat" decimals="-5" id="Fact-76018E69BBA5A3FE04DAC4DBE4C2FD3A" unitRef="usd">100000</us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents contextRef="I2013Q1PublicFloat" decimals="-3" id="Fact-ECB8DA5CAAF61DDAB244C4DBE4CCCFB2" unitRef="usd">357000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther contextRef="I2013Q1PublicFloat" decimals="-3" id="Fact-3B40E7A52154433D2220C4DBE4C2CD5E" unitRef="usd">23000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables contextRef="I2013Q1PublicFloat" decimals="-3" id="Fact-1742E7D2DBF222B4951DC4DBE4C2C973" unitRef="usd">1133000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities contextRef="I2013Q1PublicFloat" decimals="-3" id="Fact-430276E03EA5667EA865C4DBE4CCC753" unitRef="usd">1492000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable contextRef="I2013Q1PublicFloat" decimals="-3" id="Fact-9DF97ABDB969602997E5C4DBE4CCCE62" unitRef="usd">302000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent contextRef="I2013Q1PublicFloat" decimals="-3" id="Fact-0DA04050657CBB0CAE60C4DBE4CC541B" unitRef="usd">3357000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther contextRef="I2013Q1PublicFloat" decimals="-3" id="Fact-8C0A781FA40F4D25CCC9C4DBE4C23F87" unitRef="usd">155000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets contextRef="I2013Q1PublicFloat" decimals="-3" id="Fact-BC90D5C667300DD27C69C4DBE4CCAC9F" unitRef="usd">101000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment contextRef="I2013Q1PublicFloat" decimals="-3" id="Fact-15330FD3A7F18E752DC5C4DBE4C223E6" unitRef="usd">480000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment>
  <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet contextRef="I2013Q1PublicFloat" decimals="-3" id="Fact-14C9A29C3EA6F0677CEFC4DBE4CCE8DE" unitRef="usd">10435000</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet>
  <us-gaap:CapitalLeaseObligations contextRef="I2012Q4" decimals="-3" id="Fact-E40E839831455D097FE0C4DBE4CC2DA3" unitRef="usd">234000</us-gaap:CapitalLeaseObligations>
  <us-gaap:CapitalLeaseObligations contextRef="I2013Q3" decimals="-3" id="Fact-F0F100BBC9E4F71CB613C4DBE4CCFE94" unitRef="usd">352000</us-gaap:CapitalLeaseObligations>
  <us-gaap:CashAcquiredFromAcquisition contextRef="D2012Q3YTD" decimals="-3" id="Fact-498DDE1603ED1C9572B1C4DBE4C27B7B" unitRef="usd">0</us-gaap:CashAcquiredFromAcquisition>
  <us-gaap:CashAcquiredFromAcquisition contextRef="D2013Q3YTD" decimals="-3" id="Fact-F5026E47094BEFF04B8BC4DBE4C2E0A0" unitRef="usd">357000</us-gaap:CashAcquiredFromAcquisition>
  <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="I2012Q4" decimals="-3" id="Fact-1908A615AC68F428C20FC4DBE4CCAEB5" unitRef="usd">46879000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="I2013Q3" decimals="-3" id="Fact-4DFECA7D41FE8BD64307C4DBE4CC7E4B" unitRef="usd">81359000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="I2012Q3" decimals="-3" id="Fact-7D15680A874381EC07F1C4DBE4C2C8EA" unitRef="usd">62463000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="I2011Q4" decimals="-3" id="Fact-A7008523A0C26B723AD3C4DBE4CCE4DD" unitRef="usd">42983000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
  <us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease contextRef="D2012Q3YTD" decimals="-3" id="Fact-9399F26CD5995BECA8B6C4DBE4C2A701" unitRef="usd">19480000</us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease>
  <us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease contextRef="D2013Q3YTD" decimals="-3" id="Fact-32EB844D1401691AC82FC4DBE4C2CFF4" unitRef="usd">34480000</us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease>
  <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance contextRef="I2013Q3" decimals="0" id="Fact-61D76FB81D14A52F9662C4DBE4CC77D0" unitRef="shares">549584</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
  <us-gaap:CommonStockParOrStatedValuePerShare contextRef="I2012Q4" decimals="4" id="Fact-13B20BEE24BFA0BFC9FDC4DBE4CCC6C1" unitRef="usdPerShare">0.0001</us-gaap:CommonStockParOrStatedValuePerShare>
  <us-gaap:CommonStockParOrStatedValuePerShare contextRef="I2013Q3" decimals="4" id="Fact-244CDCF5A8A55D9CF557C4DBE4C2357C" unitRef="usdPerShare">0.0001</us-gaap:CommonStockParOrStatedValuePerShare>
  <us-gaap:CommonStockSharesAuthorized contextRef="I2013Q3" decimals="0" id="Fact-676EB8C9DC776DA24695C4DBE4CCC28A" unitRef="shares">275000000</us-gaap:CommonStockSharesAuthorized>
  <us-gaap:CommonStockSharesAuthorized contextRef="I2012Q4" decimals="0" id="Fact-1ABCC636D6D9E9F76662C4DBE4C2A522" unitRef="shares">275000000</us-gaap:CommonStockSharesAuthorized>
  <us-gaap:CommonStockSharesIssued contextRef="I2012Q4" decimals="0" id="Fact-A75EC31912BA74A89480C4DBE4C2D943" unitRef="shares">185856123</us-gaap:CommonStockSharesIssued>
  <us-gaap:CommonStockSharesIssued contextRef="I2013Q3" decimals="0" id="Fact-ADB903CBC1774BC6CF84C4DBE4C2E49F" unitRef="shares">192054464</us-gaap:CommonStockSharesIssued>
  <us-gaap:CommonStockSharesIssued contextRef="I2013Q1PublicFloat_us-gaap_BusinessAcquisitionAxis_fcel_VersaAcquisitionMember" decimals="-5" id="Fact-CA4B14AA078CB9144AD0C4DBE4C24F65" unitRef="shares">3500000</us-gaap:CommonStockSharesIssued>
  <us-gaap:CommonStockSharesOutstanding contextRef="I2012Q4" decimals="0" id="Fact-3081DE2A91236F14034EC4DBE4CCA964" unitRef="shares">185856123</us-gaap:CommonStockSharesOutstanding>
  <us-gaap:CommonStockSharesOutstanding contextRef="I2013Q3" decimals="0" id="Fact-A6A6226CE300A95122DAC4DBE4C2CFB7" unitRef="shares">192054464</us-gaap:CommonStockSharesOutstanding>
  <us-gaap:CommonStockValue contextRef="I2013Q3" decimals="-3" id="Fact-6FCB63776B9C00BA483EC4DBE4CC70CC" unitRef="usd">19000</us-gaap:CommonStockValue>
  <us-gaap:CommonStockValue contextRef="I2012Q4" decimals="-3" id="Fact-BE10B946CA23F0739DC6C4DBE4C2FE12" unitRef="usd">18000</us-gaap:CommonStockValue>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="D2013Q3" decimals="-3" id="Fact-A45BE79E859AA70A620BC4DBE4CC8367" unitRef="usd">-5822000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="D2012Q3" decimals="-3" id="Fact-697ABABB190E255B6B6DC4DBE4CC0997" unitRef="usd">-10088000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="D2013Q3YTD" decimals="-3" id="Fact-E73B42EAF39A534BF705C4DBE4CC4585" unitRef="usd">-25309000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:ComprehensiveIncomeNetOfTax contextRef="D2012Q3YTD" decimals="-3" id="Fact-DF25F59FD78094995665C4DBE4C25A5F" unitRef="usd">-24467000</us-gaap:ComprehensiveIncomeNetOfTax>
  <us-gaap:ConvertibleDebt contextRef="I2012Q4" decimals="-3" id="Fact-B210D699AF84476FBF45E4798C562A0E" unitRef="usd">0</us-gaap:ConvertibleDebt>
  <us-gaap:ConvertibleDebt contextRef="I2013Q3" decimals="-3" id="Fact-D733BEB1FB50917479CCE47947D8B2F8" unitRef="usd">38000000</us-gaap:ConvertibleDebt>
  <us-gaap:ConvertibleDebt contextRef="I2013Q3PublicFloat" decimals="-5" id="Fact-53C441509BCB69FB3D55E48A8353BAF7" unitRef="usd">38000000</us-gaap:ConvertibleDebt>
  <us-gaap:CostOfGoodsSold contextRef="D2012Q3" decimals="-3" id="Fact-5EF3FAE68F97C45267CDC4DBE4CCF920" unitRef="usd">22433000</us-gaap:CostOfGoodsSold>
  <us-gaap:CostOfGoodsSold contextRef="D2013Q3" decimals="-3" id="Fact-36D307B50B6956DF8D50C4DBE4C2104E" unitRef="usd">41523000</us-gaap:CostOfGoodsSold>
  <us-gaap:CostOfGoodsSold contextRef="D2013Q3YTD" decimals="-3" id="Fact-55C99520740E58912DA5C4DBE4CC627F" unitRef="usd">103950000</us-gaap:CostOfGoodsSold>
  <us-gaap:CostOfGoodsSold contextRef="D2012Q3YTD" decimals="-3" id="Fact-74E593242FAD26FB11F5C4DBE4CC8C43" unitRef="usd">63932000</us-gaap:CostOfGoodsSold>
  <us-gaap:CostOfRevenue contextRef="D2013Q3" decimals="-3" id="Fact-8A47735D57247472D6A6C4DBE4C2E422" unitRef="usd">49185000</us-gaap:CostOfRevenue>
  <us-gaap:CostOfRevenue contextRef="D2012Q3" decimals="-3" id="Fact-1B0F0E2159C80D422139C4DBE4C2B073" unitRef="usd">32431000</us-gaap:CostOfRevenue>
  <us-gaap:CostOfRevenue contextRef="D2012Q3YTD" decimals="-3" id="Fact-F97CCEFEDBF8C9DB75C7C4DBE4CC0ED8" unitRef="usd">85616000</us-gaap:CostOfRevenue>
  <us-gaap:CostOfRevenue contextRef="D2013Q3YTD" decimals="-3" id="Fact-49022FB8118900A28CFBC4DBE4CC8997" unitRef="usd">127976000</us-gaap:CostOfRevenue>
  <us-gaap:CostOfServices contextRef="D2013Q3" decimals="-3" id="Fact-A5F1AE21F51D16773ED8C4DBE4C29DCD" unitRef="usd">3427000</us-gaap:CostOfServices>
  <us-gaap:CostOfServices contextRef="D2012Q3" decimals="-3" id="Fact-F2A1AB7056EA6F721F9CC4DBE4CC4FAC" unitRef="usd">7888000</us-gaap:CostOfServices>
  <us-gaap:CostOfServices contextRef="D2012Q3YTD" decimals="-3" id="Fact-9C9FC3F6631131C9A53EC4DBE4CC4EAE" unitRef="usd">16130000</us-gaap:CostOfServices>
  <us-gaap:CostOfServices contextRef="D2013Q3YTD" decimals="-3" id="Fact-DD8D259759AF97749A3EC4DBE4CC573F" unitRef="usd">13816000</us-gaap:CostOfServices>
  <us-gaap:DebtAndCapitalLeasesDisclosuresTextBlock contextRef="D2013Q3YTD" id="Fact-11F851C83986E2752286C4DBE4C2182D">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Debt and Leases&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;At July 31, 2013 and October&amp;#160;31, 2012, debt consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:97.265625%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="9" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="76%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Revolving credit facility&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,000&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,000&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Senior Unsecured Convertible Notes&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;38,000&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Connecticut Development Authority Note&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,302&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,466&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Connecticut Clean Energy Fund Note&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;847&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Connecticut Clean Energy and Finance Investment Authority Note&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,425&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Capitalized lease obligations&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;352&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;234&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Total debt&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;50,079&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;8,547&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Less:  Unamortized debt discount &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3,131&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-top:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;46,948&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;8,547&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Less: Current portion of long-term debt&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(4,403&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(5,161&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Long-term debt&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;42,545&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,386&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;padding-left:24px;text-indent:-24px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)  The debt discount recorded in connection with the issuance of the Company&amp;#8217;s unsecured convertible notes is recorded on the consolidated balance sheets as a reduction to associated debt balance. The Company amortizes the debt discount to interest expense over the term of the debt.&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size: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 July 31, 2013 are as follows:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:98.828125%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="4" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="89%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;height:20px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;height:20px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 1&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;403&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 2&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;309&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 3&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;277&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 4&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;256&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 5&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;40,410&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&amp;#160;Thereafter&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,424&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;46,079&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:1pt;"&gt;&lt;font style="font-family:inherit;font-size:1pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:1pt;"&gt;&lt;font style="font-family:inherit;font-size:1pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-top:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;On June 20, 2013, the Company closed an offering of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$38.0 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; in aggregate principal amount of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;8.0%&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; Senior Unsecured Convertible Notes ("Notes"). Under the terms of the Notes, interest is payable semi-annually in arrears on December 15 and June 15 of each year, beginning December 15, 2013. The notes will mature on June 15, 2018, unless earlier redeemed, repurchased or converted. The Notes are convertible into shares of the Company's common stock at a conversion rate of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;645.1613&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; shares of common stock per &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1,000&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; principal amount of convertible notes, equivalent to a conversion price of approximately &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.55&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;  per share of common stock.  The net proceeds of the offering to the Company were approximately &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$35.5 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, after deducting underwriting discounts, commissions and offering expenses.  Financing costs of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$2.5 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; associated with this debt offering are being amortized over the term of the debt. At July 31, 2013, these costs are capitalized in Other current assets for the current portion and Other assets, net for the long-term portion. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;We evaluated the instrument for embedded derivatives and bifurcation thereof.  There is a change of control put redemption and an interest make-whole payment upon conversion feature embedded in the Notes which each require bifurcation from the host debt contract.  The aggregate fair value of these derivatives at June 20, 2013 was &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$3.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.  The aggregate fair value of these derivatives at July 31, 2013 is &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$3.5 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.  The derivatives are included in Long term debt and other liabilities on the consolidated balance sheets and any change to the fair values are recorded in operations. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;As of July 31, 2013, the Company has an &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$8.0 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; revolving credit facility with JPMorgan Chase Bank, N.A. and the Export-Import Bank of the United States.   The revolver was increased from &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$5.0 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; on April 12, 2013. The credit facility is used for working capital to finance the manufacture and production and subsequent export sale of the Company&amp;#8217;s products or services.&amp;#160;The agreement has a one year term with renewal provisions and the current expiration date is April 2, 2014.&amp;#160; 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 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 July 31, 2013, the outstanding amount owed under this facility was &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$4.0 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and is classified as current portion of long-term debt and other liabilities on the consolidated balance sheets.&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The outstanding balance on the Connecticut Development Authority loan was &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$3.3 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$3.5 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; for the periods ended July 31, 2013 and October&amp;#160;31, 2012, respectively. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;On March 5, 2013 the Company closed on a new long-term loan agreement with the Connecticut Clean Energy and&amp;#160;Finance Investment Authority (CEFIA) totaling &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$5.9 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; in support of the Bridgeport project. The loan agreement carries an interest rate of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;5.0%&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and principal repayments will commence on the eighth anniversary of the project's provisional acceptance date in forty eight equal monthly installments.  Outstanding amounts are secured by future cash flows from the Bridgeport contracts. Advances of $&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;2.6 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.9 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively, were made under the CEFIA loan during the second quarter and third quarter of fiscal year 2013.  The Connecticut Clean Energy Fund Note in the amount outstanding of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.9 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; was rolled into the new CEFIA Note.  The outstanding balance on the CEFIA Note as of July 31, 2013 was &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$4.4 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:DebtAndCapitalLeasesDisclosuresTextBlock>
  <us-gaap:DebtConversionConvertedInstrumentAmount1 contextRef="D2013Q3" decimals="0" id="Fact-7FBD1C322DA0B1EFE2FDE4AA9CBF46DF" unitRef="usd">1000</us-gaap:DebtConversionConvertedInstrumentAmount1>
  <us-gaap:DebtCurrent contextRef="I2013Q3" decimals="-3" id="Fact-00B921EDE9F4E4269FDCC4DBE4C29D4E" unitRef="usd">4403000</us-gaap:DebtCurrent>
  <us-gaap:DebtCurrent contextRef="I2012Q4" decimals="-3" id="Fact-806A890422F8840172D0C4DBE4CCBA48" unitRef="usd">5161000</us-gaap:DebtCurrent>
  <us-gaap:DebtInstrumentCarryingAmount contextRef="I2013Q3" decimals="-3" id="Fact-629E45346B4AFF014DEDC4DBE4C2D72D" unitRef="usd">50079000</us-gaap:DebtInstrumentCarryingAmount>
  <us-gaap:DebtInstrumentCarryingAmount contextRef="I2012Q4" decimals="-3" id="Fact-6091EF642D5AD05C9B94C4DBE4C293C2" unitRef="usd">8547000</us-gaap:DebtInstrumentCarryingAmount>
  <us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="I2013Q3PublicFloat" decimals="2" id="Fact-A2DA680E9409984FE711E48C4A7C14E3" unitRef="usdPerShare">1.55</us-gaap:DebtInstrumentConvertibleConversionPrice1>
  <us-gaap:DebtInstrumentConvertibleConversionRatio1 contextRef="D2013Q3" decimals="4" id="Fact-9DD0CCCDF375E2E1A780E4A8770FB83E" unitRef="number">645.1613</us-gaap:DebtInstrumentConvertibleConversionRatio1>
  <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="I2013Q2SD_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" decimals="3" id="Fact-287439EC6BDF98B718C8C4DBE4C2EB42" unitRef="number">0.050</us-gaap:DebtInstrumentInterestRateStatedPercentage>
  <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="I2013Q3PublicFloat_us-gaap_DebtInstrumentAxis_us-gaap_ConvertibleDebtMember" decimals="3" id="Fact-948241D8E59E63E83494E47DB3D3C240" unitRef="number">0.080</us-gaap:DebtInstrumentInterestRateStatedPercentage>
  <us-gaap:DebtInstrumentUnamortizedDiscount contextRef="I2013Q3" decimals="-3" id="Fact-E81CC60C9B2258CE4696EE91E3313E57" unitRef="usd">3131000</us-gaap:DebtInstrumentUnamortizedDiscount>
  <us-gaap:DebtInstrumentUnamortizedDiscount contextRef="I2012Q4" decimals="-3" id="Fact-7B745E54980F706A344DEE922AFA5193" unitRef="usd">0</us-gaap:DebtInstrumentUnamortizedDiscount>
  <us-gaap:DeferredCompensationEquity contextRef="I2012Q4" decimals="-3" id="Fact-D7112D631F73951EE082C4DBE4CC26FC" unitRef="usd">-53000</us-gaap:DeferredCompensationEquity>
  <us-gaap:DeferredCompensationEquity contextRef="I2013Q3" decimals="-3" id="Fact-DA16C9EA78252E16AC7DC4DBE4C29D98" unitRef="usd">-53000</us-gaap:DeferredCompensationEquity>
  <us-gaap:DeferredFinanceCostsCurrentNet contextRef="I2013Q3" decimals="-3" id="Fact-7DFCE25CD1A49C6F3A87C1610147870D" unitRef="usd">494000</us-gaap:DeferredFinanceCostsCurrentNet>
  <us-gaap:DeferredFinanceCostsCurrentNet contextRef="I2012Q4" decimals="-3" id="Fact-9EFCACEAD8554115B453C1613CA1AC7E" unitRef="usd">0</us-gaap:DeferredFinanceCostsCurrentNet>
  <us-gaap:DeferredFinanceCostsNoncurrentNet contextRef="I2012Q4" decimals="-3" id="Fact-C24975EF54EF6F68B4FEC15F67E6788C" unitRef="usd">0</us-gaap:DeferredFinanceCostsNoncurrentNet>
  <us-gaap:DeferredFinanceCostsNoncurrentNet contextRef="I2013Q3" decimals="-3" id="Fact-1FE9C22313CCB17DD554C15E26B2D39C" unitRef="usd">1916000</us-gaap:DeferredFinanceCostsNoncurrentNet>
  <us-gaap:DeferredRevenueCurrent contextRef="I2013Q3" decimals="-3" id="Fact-3835905E566CD5A95D51C4DBE4CCCA01" unitRef="usd">55846000</us-gaap:DeferredRevenueCurrent>
  <us-gaap:DeferredRevenueCurrent contextRef="I2012Q4" decimals="-3" id="Fact-85EB403B3C3B416FBFD3C4DBE4C280C9" unitRef="usd">45939000</us-gaap:DeferredRevenueCurrent>
  <us-gaap:DeferredRevenueNoncurrent contextRef="I2012Q4" decimals="-3" id="Fact-68BF029FCDE4458FCAB2C4DBE4C249B8" unitRef="usd">15533000</us-gaap:DeferredRevenueNoncurrent>
  <us-gaap:DeferredRevenueNoncurrent contextRef="I2013Q3" decimals="-3" id="Fact-EEC89B187DB8C42C389FC4DBE4CC8FD2" unitRef="usd">20443000</us-gaap:DeferredRevenueNoncurrent>
  <us-gaap:Depreciation contextRef="D2012Q3YTD" decimals="-3" id="Fact-0A27FD8F602E4D65B68AC4DBE4C254FC" unitRef="usd">4174000</us-gaap:Depreciation>
  <us-gaap:Depreciation contextRef="D2013Q3YTD" decimals="-3" id="Fact-A9B140D40E343F629020C4DBE4C2D263" unitRef="usd">3044000</us-gaap:Depreciation>
  <us-gaap:DerivativeFairValueOfDerivativeLiability contextRef="I2012Q4" decimals="-5" id="Fact-EFA194875CBC83A497F5C4DBE4CCC142" unitRef="usd">700000</us-gaap:DerivativeFairValueOfDerivativeLiability>
  <us-gaap:DerivativeFairValueOfDerivativeLiability contextRef="I2013Q3" decimals="-5" id="Fact-AACFB4FC2D14C563ADC9C4DBE4CC1CC7" unitRef="usd">700000</us-gaap:DerivativeFairValueOfDerivativeLiability>
  <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="D2013Q3YTD" id="Fact-989377F0ACD6D1A5CC35C4DBE4CC5FE5">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-bottom:6px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Share-Based Compensation Plans&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:6px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;We have shareholder approved equity incentive plans and a shareholder approved Section 423 Stock Purchase Plan (the &amp;#8220;ESPP&amp;#8221;).  We account for stock awards to employees and non-employee directors under the fair value method.  We determine the fair value of stock options at the grant date using the Black-Scholes valuation model.  The model requires us to make estimates and assumptions regarding the expected life of the award, the risk-free interest rate, the expected volatility of our common stock price and the expected dividend yield. The fair value of restricted stock units ("RSU") and restricted stock awards (&amp;#8220;RSA&amp;#8221;) is based on the common stock price on the date of grant.  The fair value of stock awards is amortized to expense over the vesting period, which is generally four years.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Share-based compensation reflected in the consolidated statements of operations was as follows:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="16" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="67%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="6%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="5%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="5%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="6%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Three Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Nine Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Costs of revenues&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;156&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;182&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;437&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;435&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;General and administrative expenses&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;359&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;416&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;956&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;873&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Research and development expenses&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;81&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;76&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;220&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;208&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Total share-based compensation&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;596&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;674&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,613&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,516&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:left;font-size:11pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The following table summarizes stock option activity for the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;:  &lt;/font&gt;&lt;font style="font-family:inherit;font-size:11pt;"&gt; &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:99.80506822612085%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="6" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="11%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="11%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Number of&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;options&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;"&gt;Weighted&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;"&gt;average&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;"&gt;option&amp;#160; price&amp;#160;($)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Outstanding at October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,120,456&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6.96&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Granted&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;279,746&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;0.94&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Canceled&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(182,413&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6.36&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Outstanding at July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,217,789&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6.47&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;padding-left:1px;text-indent:0px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;As of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, there were &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;5,113,077&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; RSA's and RSU's outstanding with a weighted average per share fair value of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.19&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.  There were &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;918,919&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; RSA's and RSU's granted during the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and forfeitures totaled &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;1,932&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; during this period.  During the second quarter of fiscal year 2013, the Company established an international award program to provide RSU's for the benefit of certain employees outside the United States.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:11pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;For the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;224,789&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; shares were issued under the ESPP at a per share cost of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.79&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.  There were &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;549,584&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; shares of common stock reserved for issuance under the ESPP as of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
  <us-gaap:DividendsPreferredStock contextRef="D2012Q3" decimals="-3" id="Fact-42A2B00254B58EE52838C4DBE4C2ADC3" unitRef="usd">800000</us-gaap:DividendsPreferredStock>
  <us-gaap:DividendsPreferredStock contextRef="D2013Q3" decimals="-3" id="Fact-49CDDF14650D4BD189E5C4DBE4C29ACC" unitRef="usd">800000</us-gaap:DividendsPreferredStock>
  <us-gaap:DividendsPreferredStock contextRef="D2013Q3YTD" decimals="-3" id="Fact-2D52E7D821E0C7A2DFEAC4DBE4C293E1" unitRef="usd">2400000</us-gaap:DividendsPreferredStock>
  <us-gaap:DividendsPreferredStock contextRef="D2012Q3YTD" decimals="-3" id="Fact-A5875A116FBB0E440902C4DBE4C2DF67" unitRef="usd">2401000</us-gaap:DividendsPreferredStock>
  <us-gaap:DividendsPreferredStock contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" decimals="-3" id="Fact-D43F5D0315148C3CEB82C4DBE4C2B62F" unitRef="usd">0</us-gaap:DividendsPreferredStock>
  <us-gaap:DividendsPreferredStock contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" decimals="-3" id="Fact-37396B8015CAEDA34B33C4DBE4C2AE38" unitRef="usd">2400000</us-gaap:DividendsPreferredStock>
  <us-gaap:DividendsPreferredStockCash contextRef="D2012Q3YTD" decimals="-5" id="Fact-387615B10B15970F83B6C4DBE4CC6C3B" unitRef="usd">2400000</us-gaap:DividendsPreferredStockCash>
  <us-gaap:DividendsPreferredStockCash contextRef="D2013Q3YTD" decimals="-5" id="Fact-AF099CAD5D9761C14097C4DBE4CC5F9A" unitRef="usd">2400000</us-gaap:DividendsPreferredStockCash>
  <us-gaap:DueToAffiliateCurrent contextRef="I2012Q4" decimals="-3" id="Fact-1CEF40029FF687247AAAC4DBE4C208A5" unitRef="usd">203000</us-gaap:DueToAffiliateCurrent>
  <us-gaap:DueToAffiliateCurrent contextRef="I2013Q3" decimals="-3" id="Fact-6F76F84C22F9C9D76894C4DBE4C29F57" unitRef="usd">0</us-gaap:DueToAffiliateCurrent>
  <us-gaap:EarningsPerShareBasic contextRef="D2013Q3YTD" decimals="2" id="Fact-DD71220E5AB7F571F0B6C4DBE4CC4440" unitRef="usdPerShare">-0.14</us-gaap:EarningsPerShareBasic>
  <us-gaap:EarningsPerShareBasic contextRef="D2013Q3" decimals="2" id="Fact-B15C6BB90046E555F6ACC4DBE4CCDA50" unitRef="usdPerShare">-0.03</us-gaap:EarningsPerShareBasic>
  <us-gaap:EarningsPerShareBasic contextRef="D2012Q3" decimals="2" id="Fact-A7BA597106E12E4D4680C4DBE4C2D14F" unitRef="usdPerShare">-0.06</us-gaap:EarningsPerShareBasic>
  <us-gaap:EarningsPerShareBasic contextRef="D2012Q3YTD" decimals="2" id="Fact-522F95345C9B060853D2C4DBE4C2F96B" unitRef="usdPerShare">-0.17</us-gaap:EarningsPerShareBasic>
  <us-gaap:EarningsPerShareBasicAndDiluted contextRef="D2013Q3" decimals="2" id="Fact-24F6C46F130BC26280AFC4DBE4C266CE" unitRef="usdPerShare">-0.03</us-gaap:EarningsPerShareBasicAndDiluted>
  <us-gaap:EarningsPerShareBasicAndDiluted contextRef="D2012Q3" decimals="2" id="Fact-88F00787C74889A706B8C4DBE4CC8F8D" unitRef="usdPerShare">-0.06</us-gaap:EarningsPerShareBasicAndDiluted>
  <us-gaap:EarningsPerShareBasicAndDiluted contextRef="D2012Q3YTD" decimals="2" id="Fact-5F699249BCE499E4A885C4DBE4C27A47" unitRef="usdPerShare">-0.17</us-gaap:EarningsPerShareBasicAndDiluted>
  <us-gaap:EarningsPerShareBasicAndDiluted contextRef="D2013Q3YTD" decimals="2" id="Fact-AA34755167F165CBF157C4DBE4C2C455" unitRef="usdPerShare">-0.14</us-gaap:EarningsPerShareBasicAndDiluted>
  <us-gaap:EarningsPerShareDiluted contextRef="D2012Q3" decimals="2" id="Fact-DDC75BA05D94E7C079B2C4DBE4CC6B72" unitRef="usdPerShare">-0.06</us-gaap:EarningsPerShareDiluted>
  <us-gaap:EarningsPerShareDiluted contextRef="D2013Q3YTD" decimals="2" id="Fact-6714C1D1F3CC066CFD98C4DBE4CC31E1" unitRef="usdPerShare">-0.14</us-gaap:EarningsPerShareDiluted>
  <us-gaap:EarningsPerShareDiluted contextRef="D2012Q3YTD" decimals="2" id="Fact-9E969938EA507826ED72C4DBE4CCF60F" unitRef="usdPerShare">-0.17</us-gaap:EarningsPerShareDiluted>
  <us-gaap:EarningsPerShareDiluted contextRef="D2013Q3" decimals="2" id="Fact-046DA0430431621E3BBEC4DBE4C26C64" unitRef="usdPerShare">-0.03</us-gaap:EarningsPerShareDiluted>
  <us-gaap:EarningsPerShareTextBlock contextRef="D2013Q3YTD" id="Fact-C2F9BBE9147AD3DF32F5C4DBE4CCF3A9">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Loss Per Share&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The calculation of basic and diluted loss per share was as follows:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:96.09375%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="16" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="48%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="11%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Three Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Nine Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Numerator&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(5,814&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(10,010&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(25,322&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(24,387&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss attributable to noncontrolling interest&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;202&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;88&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;664&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;230&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Preferred stock dividend&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(800&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(800&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,400&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,401&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss attributable to common shareholders&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(6,412&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(10,722&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(27,058&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(26,558&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Denominator&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Weighted average basic common shares&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;192,051,578&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;185,906,834&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;190,006,331&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;158,548,998&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-indent:26px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Effect of dilutive securities &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Weighted average diluted common shares&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;192,051,578&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;185,906,834&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;190,006,331&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;158,548,998&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Basic loss per share&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.03&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.06&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.14&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.17&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Diluted loss per share (1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.03&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.06&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.14&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.17&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Diluted loss per share was computed without consideration to potentially dilutive instruments as their inclusion would have been antidilutive. Potentially dilutive instruments include stock options, convertible preferred stock and senior unsecured convertible notes. At &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July 31, 2013 and 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, there were options to purchase &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;3.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;3.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively, shares of common stock.  Refer to our Annual Report on Form 10-K for the year ended &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; for information on our convertible preferred stock and refer to Footnote 9 for information on the senior unsecured convertible notes.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</us-gaap:EarningsPerShareTextBlock>
  <us-gaap:EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations contextRef="D2013Q3YTD" decimals="-3" id="Fact-9747CA8F43287910476AC4DBE4C2B137" unitRef="usd">13000</us-gaap:EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations>
  <us-gaap:EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations contextRef="D2012Q3YTD" decimals="-3" id="Fact-4A5CDE681B3D6F5BE20BC4DBE4C28223" unitRef="usd">-80000</us-gaap:EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations>
  <us-gaap:EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability contextRef="I2013Q3PublicFloat" decimals="-5" id="Fact-C51D33901F8D368AE1B2E48787602375" unitRef="usd">3200000</us-gaap:EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability>
  <us-gaap:EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability contextRef="I2013Q3" decimals="-5" id="Fact-6934307043DFB8F97864E48848ECE5AB" unitRef="usd">3500000</us-gaap:EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability>
  <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="I2012Q4" decimals="-3" id="Fact-90FB54DEA8EE5B4602C9C4DBE4C2AB74" unitRef="usd">3907000</us-gaap:EmployeeRelatedLiabilitiesCurrent>
  <us-gaap:EmployeeRelatedLiabilitiesCurrent contextRef="I2013Q3" decimals="-3" id="Fact-4658528E6ED59F8F132FC4DBE4CC6A64" unitRef="usd">4390000</us-gaap:EmployeeRelatedLiabilitiesCurrent>
  <us-gaap:EquityMethodInvestmentOtherThanTemporaryImpairment contextRef="D2012Q4" decimals="-5" id="Fact-5D18D5C3B674EA6F4807C4DBE4C2FAD4" unitRef="usd">3600000</us-gaap:EquityMethodInvestmentOtherThanTemporaryImpairment>
  <us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="I2013Q1PublicFloat" decimals="2" id="Fact-DEF6E30E1A51AC62E6D8C4DBE4C26AB7" unitRef="number">0.39</us-gaap:EquityMethodInvestmentOwnershipPercentage>
  <us-gaap:Goodwill contextRef="I2012Q4" decimals="-3" id="Fact-06BF2F1422F9119B632CC4DBE4C23708" unitRef="usd">0</us-gaap:Goodwill>
  <us-gaap:Goodwill contextRef="I2013Q3" decimals="-3" id="Fact-421D93521178185F88B6C4DBE4CCE97E" unitRef="usd">4055000</us-gaap:Goodwill>
  <us-gaap:Goodwill contextRef="I2013Q1PublicFloat" decimals="-3" id="Fact-6B9508F9B68478263454C4DBE4CC0618" unitRef="usd">4055000</us-gaap:Goodwill>
  <us-gaap:GovernmentContractReceivable contextRef="I2012Q4" decimals="-3" id="Fact-D35DCC0A7DFD94443256C4DBE4C20B80" unitRef="usd">20000</us-gaap:GovernmentContractReceivable>
  <us-gaap:GovernmentContractReceivable contextRef="I2013Q3" decimals="-3" id="Fact-6D5B9FB1F74F070D85B8C4DBE4CC584A" unitRef="usd">342000</us-gaap:GovernmentContractReceivable>
  <us-gaap:GovernmentContractReceivableUnbilledAmounts contextRef="I2012Q4" decimals="-3" id="Fact-D9841AB0D4720B8F8374C4DBE4C23DC8" unitRef="usd">890000</us-gaap:GovernmentContractReceivableUnbilledAmounts>
  <us-gaap:GovernmentContractReceivableUnbilledAmounts contextRef="I2013Q3" decimals="-3" id="Fact-90E40FB0D11E9BC4E2A5C4DBE4C24309" unitRef="usd">1122000</us-gaap:GovernmentContractReceivableUnbilledAmounts>
  <us-gaap:GrossProfit contextRef="D2013Q3" decimals="-3" id="Fact-00B775524DF732CB6834C4DBE4C22A73" unitRef="usd">4522000</us-gaap:GrossProfit>
  <us-gaap:GrossProfit contextRef="D2012Q3" decimals="-3" id="Fact-261ECB60DDD4C849FD12C4DBE4CCE42E" unitRef="usd">-2738000</us-gaap:GrossProfit>
  <us-gaap:GrossProfit contextRef="D2012Q3YTD" decimals="-3" id="Fact-D4F225180FD578D1D974C4DBE4C222CB" unitRef="usd">-433000</us-gaap:GrossProfit>
  <us-gaap:GrossProfit contextRef="D2013Q3YTD" decimals="-3" id="Fact-5EEE16415269121F7E5DC4DBE4CC5CC2" unitRef="usd">4525000</us-gaap:GrossProfit>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="D2013Q3" decimals="-3" id="Fact-A98AC289979AB793DD50C4DBE4C2410E" unitRef="usd">-5834000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="D2012Q3" decimals="-3" id="Fact-C4AF80BB2FE278FE35ECC4DBE4CC2B26" unitRef="usd">-10019000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="D2012Q3YTD" decimals="-3" id="Fact-0A63E58594E99E0A4BD3C4DBE4C268CD" unitRef="usd">-24318000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments contextRef="D2013Q3YTD" decimals="-3" id="Fact-7AFEAE9914B091F34C0AC4DBE4C2E261" unitRef="usd">-25300000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="D2012Q3" decimals="-3" id="Fact-29CAF9595BC5DF5B2F60C4DBE4C25556" unitRef="usd">-42000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="D2013Q3" decimals="-3" id="Fact-4D71B17E9AFD4A66903DC4DBE4C29563" unitRef="usd">0</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="D2013Q3YTD" decimals="-3" id="Fact-21B760495727F01C85E3C4DBE4CC5643" unitRef="usd">46000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="D2012Q3YTD" decimals="-3" id="Fact-7F4BBD3E9E0C045BBD35C4DBE4C2C455" unitRef="usd">-554000</us-gaap:IncomeLossFromEquityMethodInvestments>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="D2013Q3" decimals="-3" id="Fact-7664456FE5A7C9B9BD58C4DBE4C254BD" unitRef="usd">-20000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="D2012Q3" decimals="-3" id="Fact-B59D2A128C82505758D7C4DBE4C2C0CA" unitRef="usd">-9000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="D2012Q3YTD" decimals="-3" id="Fact-D37569E2380D320CD6F1C4DBE4C21D75" unitRef="usd">69000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:IncomeTaxExpenseBenefit contextRef="D2013Q3YTD" decimals="-3" id="Fact-FAD2C605A1D6067F645EC4DBE4C2E121" unitRef="usd">22000</us-gaap:IncomeTaxExpenseBenefit>
  <us-gaap:IncreaseDecreaseInAccountsPayable contextRef="D2012Q3YTD" decimals="-3" id="Fact-72E1B5455F62F65D6635C4DBE4C2F2CD" unitRef="usd">-3052000</us-gaap:IncreaseDecreaseInAccountsPayable>
  <us-gaap:IncreaseDecreaseInAccountsPayable contextRef="D2013Q3YTD" decimals="-3" id="Fact-EBD6CCD2D5DFF65C2BD3C4DBE4CC4D9F" unitRef="usd">9193000</us-gaap:IncreaseDecreaseInAccountsPayable>
  <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="D2012Q3YTD" decimals="-3" id="Fact-7AAB7F65198DEB9EC0E5C4DBE4C25E1C" unitRef="usd">-1725000</us-gaap:IncreaseDecreaseInAccountsReceivable>
  <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="D2013Q3YTD" decimals="-3" id="Fact-6D998A9221BDF402E336C4DBE4C2DDAB" unitRef="usd">3270000</us-gaap:IncreaseDecreaseInAccountsReceivable>
  <us-gaap:IncreaseDecreaseInAccruedLiabilities contextRef="D2013Q3YTD" decimals="-3" id="Fact-95D2758CAEDB6175190BC4DBE4C2D853" unitRef="usd">-2668000</us-gaap:IncreaseDecreaseInAccruedLiabilities>
  <us-gaap:IncreaseDecreaseInAccruedLiabilities contextRef="D2012Q3YTD" decimals="-3" id="Fact-4E4A560D42CEBB61B4AAC4DBE4C25281" unitRef="usd">-5892000</us-gaap:IncreaseDecreaseInAccruedLiabilities>
  <us-gaap:IncreaseDecreaseInDeferredRevenue contextRef="D2013Q3YTD" decimals="-3" id="Fact-C6B20D8E68E5840DF82EC4DBE4C24A12" unitRef="usd">14817000</us-gaap:IncreaseDecreaseInDeferredRevenue>
  <us-gaap:IncreaseDecreaseInDeferredRevenue contextRef="D2012Q3YTD" decimals="-3" id="Fact-2F131420D29289F794F1C4DBE4C2B377" unitRef="usd">-14484000</us-gaap:IncreaseDecreaseInDeferredRevenue>
  <us-gaap:IncreaseDecreaseInInventories contextRef="D2013Q3YTD" decimals="-3" id="Fact-E2D70335D731A6BC1CAFC4DBE4C2D83F" unitRef="usd">-3051000</us-gaap:IncreaseDecreaseInInventories>
  <us-gaap:IncreaseDecreaseInInventories contextRef="D2012Q3YTD" decimals="-3" id="Fact-977406E7A1351E6297B7C4DBE4C2BB5A" unitRef="usd">8894000</us-gaap:IncreaseDecreaseInInventories>
  <us-gaap:IncreaseDecreaseInOtherOperatingAssets contextRef="D2013Q3YTD" decimals="-3" id="Fact-F2ABE5F9428AB7D53851C4DBE4C2B81C" unitRef="usd">163000</us-gaap:IncreaseDecreaseInOtherOperatingAssets>
  <us-gaap:IncreaseDecreaseInOtherOperatingAssets contextRef="D2012Q3YTD" decimals="-3" id="Fact-81882A7E05C9B8DBD3DFC4DBE4C2BE26" unitRef="usd">-2147000</us-gaap:IncreaseDecreaseInOtherOperatingAssets>
  <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="I2012Q4" decimals="-3" id="Fact-F8C4201044C4DA961CBBC4DBE4CC190C" unitRef="usd">0</us-gaap:IntangibleAssetsNetExcludingGoodwill>
  <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="I2013Q3" decimals="-3" id="Fact-615D95123B91DED94D5CC4DBE4CC6C97" unitRef="usd">9592000</us-gaap:IntangibleAssetsNetExcludingGoodwill>
  <us-gaap:IntangibleAssetsNetExcludingGoodwill contextRef="I2013Q1PublicFloat" decimals="-3" id="Fact-7BA0FC86560152DD9011C4DBE4C21E29" unitRef="usd">9592000</us-gaap:IntangibleAssetsNetExcludingGoodwill>
  <us-gaap:InterestExpense contextRef="D2012Q3" decimals="-3" id="Fact-04581F4604132A3B2B74C4DBE4C28AF4" unitRef="usd">544000</us-gaap:InterestExpense>
  <us-gaap:InterestExpense contextRef="D2013Q3" decimals="-3" id="Fact-29280336E7F04CC3D8B3C4DBE4C20FBD" unitRef="usd">1078000</us-gaap:InterestExpense>
  <us-gaap:InterestExpense contextRef="D2012Q3YTD" decimals="-3" id="Fact-2744012E7AA824641A23C4DBE4CC612B" unitRef="usd">1749000</us-gaap:InterestExpense>
  <us-gaap:InterestExpense contextRef="D2013Q3YTD" decimals="-3" id="Fact-B41314D8B775B13CD054C4DBE4C27D6D" unitRef="usd">2218000</us-gaap:InterestExpense>
  <us-gaap:InterestPaid contextRef="D2012Q3YTD" decimals="-3" id="Fact-BA96F647BE9664964EEBC4DBE4C239BE" unitRef="usd">229000</us-gaap:InterestPaid>
  <us-gaap:InterestPaid contextRef="D2013Q3YTD" decimals="-3" id="Fact-323F7BB510311731BDA6C4DBE4C2DBBF" unitRef="usd">271000</us-gaap:InterestPaid>
  <us-gaap:InventoryDisclosureTextBlock contextRef="D2013Q3YTD" id="Fact-E407D13E2C426DFE5A92C4DBE4CC8757">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Inventories&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The components of inventory at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="79%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, &lt;br clear="none"/&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, &lt;br clear="none"/&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Raw materials&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;21,385&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;17,683&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Work-in-process &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;25,848&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;30,018&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net Inventory&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;47,233&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;47,701&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Work-in-process includes the standard components of inventory used to build the typical modules or stack components that are intended to be used in future power plant orders or to service SA's.  Included in Work-in-process as of  &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; is &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.4 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$11.3 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively, of completed standard components ready to be incorporated into power plants and deployed upon receipt of customer orders or to service SA's.    &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;div style="line-height:120%;text-align:justify;padding-left:46px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size: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 modules which have not yet been placed into production for a particular commercial customer contract.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Raw materials and work in process are net of valuation reserves of approximately &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.6 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$2.4 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:InventoryDisclosureTextBlock>
  <us-gaap:InventoryNet contextRef="I2013Q3" decimals="-3" id="Fact-4F4F9E3715C326952D81C4DBE4C20E3B" unitRef="usd">47233000</us-gaap:InventoryNet>
  <us-gaap:InventoryNet contextRef="I2012Q4" decimals="-3" id="Fact-F9620784008D08C44679C4DBE4C2B275" unitRef="usd">47701000</us-gaap:InventoryNet>
  <us-gaap:InventoryRawMaterialsNetOfReserves contextRef="I2013Q3" decimals="-3" id="Fact-A1F2E9F09A6B496B96C3C4DBE4CC546A" unitRef="usd">21385000</us-gaap:InventoryRawMaterialsNetOfReserves>
  <us-gaap:InventoryRawMaterialsNetOfReserves contextRef="I2012Q4" decimals="-3" id="Fact-A9695368289C0A46B259C4DBE4CC356A" unitRef="usd">17683000</us-gaap:InventoryRawMaterialsNetOfReserves>
  <us-gaap:InventoryValuationReserves contextRef="I2013Q3" decimals="-5" id="Fact-2FC234DCCE887096EBADC4DBE4CCEAD4" unitRef="usd">1600000</us-gaap:InventoryValuationReserves>
  <us-gaap:InventoryValuationReserves contextRef="I2012Q4" decimals="-5" id="Fact-DABC98E7709BF379E64CC4DBE4CCAB20" unitRef="usd">2400000</us-gaap:InventoryValuationReserves>
  <us-gaap:InventoryWorkInProcessNetOfReserves contextRef="I2013Q3" decimals="-3" id="Fact-13E628C59D4C27788EFDC4DBE4CC7471" unitRef="usd">25848000</us-gaap:InventoryWorkInProcessNetOfReserves>
  <us-gaap:InventoryWorkInProcessNetOfReserves contextRef="I2012Q4" decimals="-3" id="Fact-3208FDADB83994DAE882C4DBE4CC9E76" unitRef="usd">30018000</us-gaap:InventoryWorkInProcessNetOfReserves>
  <us-gaap:InvestmentsInAndAdvancesToAffiliatesAmountOfEquity contextRef="I2013Q3" decimals="-3" id="Fact-BF6ABAE786592B94DD11C4DBE4CC5BFB" unitRef="usd">0</us-gaap:InvestmentsInAndAdvancesToAffiliatesAmountOfEquity>
  <us-gaap:InvestmentsInAndAdvancesToAffiliatesAmountOfEquity contextRef="I2012Q4" decimals="-3" id="Fact-45726E3A7B51BD6585B6C4DBE4C2C1B3" unitRef="usd">6115000</us-gaap:InvestmentsInAndAdvancesToAffiliatesAmountOfEquity>
  <us-gaap:LettersOfCreditOutstandingAmount contextRef="I2013Q3" decimals="-5" id="Fact-C3D9B05763780163D2D2C4DBE4C24896" unitRef="usd">7700000</us-gaap:LettersOfCreditOutstandingAmount>
  <us-gaap:LettersOfCreditOutstandingAmount contextRef="I2012Q4" decimals="-5" id="Fact-8E5158BAEA68BF1949CFC4DBE4C247C3" unitRef="usd">9600000</us-gaap:LettersOfCreditOutstandingAmount>
  <us-gaap:Liabilities contextRef="I2012Q4" decimals="-3" id="Fact-BF9E9B3805AAE4D6E48CC4DBE4CC002E" unitRef="usd">117500000</us-gaap:Liabilities>
  <us-gaap:Liabilities contextRef="I2013Q3" decimals="-3" id="Fact-2F097D671D8E3D2CBDB0C4DBE4C26188" unitRef="usd">186434000</us-gaap:Liabilities>
  <us-gaap:LiabilitiesAndStockholdersEquity contextRef="I2013Q3" decimals="-3" id="Fact-E2200D154EDBEB4CD023C4DBE4CCD455" unitRef="usd">237717000</us-gaap:LiabilitiesAndStockholdersEquity>
  <us-gaap:LiabilitiesAndStockholdersEquity contextRef="I2012Q4" decimals="-3" id="Fact-D5F9A0A7F4C20D64CD1FC4DBE4CCC380" unitRef="usd">191485000</us-gaap:LiabilitiesAndStockholdersEquity>
  <us-gaap:LiabilitiesCurrent contextRef="I2012Q4" decimals="-3" id="Fact-0B21D7D0D0F8EB6196ABC4DBE4C23B36" unitRef="usd">84897000</us-gaap:LiabilitiesCurrent>
  <us-gaap:LiabilitiesCurrent contextRef="I2013Q3" decimals="-3" id="Fact-05BCB039E158B512C21EC4DBE4C28824" unitRef="usd">102645000</us-gaap:LiabilitiesCurrent>
  <us-gaap:LineOfCreditFacilityAmountOutstanding contextRef="I2013Q3_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember" decimals="-3" id="Fact-0A500303FE59BE52F5E1C4DBE4C2A7BF" unitRef="usd">0</us-gaap:LineOfCreditFacilityAmountOutstanding>
  <us-gaap:LineOfCreditFacilityAmountOutstanding contextRef="I2012Q4_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember" decimals="-3" id="Fact-BF0A6FB8B78C017E5D48C4DBE4CC61BE" unitRef="usd">847000</us-gaap:LineOfCreditFacilityAmountOutstanding>
  <us-gaap:LineOfCreditFacilityAmountOutstanding contextRef="I2013Q3_us-gaap_DebtInstrumentAxis_fcel_ConnecticutDevelopmentAuthorityNoteMember" decimals="-3" id="Fact-4B2E284348CBD73F682FC4DBE4C2C16F" unitRef="usd">3302000</us-gaap:LineOfCreditFacilityAmountOutstanding>
  <us-gaap:LineOfCreditFacilityAmountOutstanding contextRef="I2013Q3_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" decimals="-3" id="Fact-FCD43E52F1703E752688C4DBE4CCE597" unitRef="usd">4425000</us-gaap:LineOfCreditFacilityAmountOutstanding>
  <us-gaap:LineOfCreditFacilityAmountOutstanding contextRef="I2013Q3" decimals="-3" id="Fact-F5D014CA9E76F7462CC0C4DBE4C23AAC" unitRef="usd">4000000</us-gaap:LineOfCreditFacilityAmountOutstanding>
  <us-gaap:LineOfCreditFacilityAmountOutstanding contextRef="I2012Q4" decimals="-3" id="Fact-E3EF49FE0C51152A371DC4DBE4C2B028" unitRef="usd">4000000</us-gaap:LineOfCreditFacilityAmountOutstanding>
  <us-gaap:LineOfCreditFacilityAmountOutstanding contextRef="I2012Q4_us-gaap_DebtInstrumentAxis_fcel_ConnecticutDevelopmentAuthorityNoteMember" decimals="-3" id="Fact-695F40F8E6B86F46F4AEC4DBE4CC0236" unitRef="usd">3466000</us-gaap:LineOfCreditFacilityAmountOutstanding>
  <us-gaap:LineOfCreditFacilityAmountOutstanding contextRef="I2013Q1_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember" decimals="-5" id="Fact-47F756A07E0C6B7422F4C4DBE4C28923" unitRef="usd">900000</us-gaap:LineOfCreditFacilityAmountOutstanding>
  <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="I2013Q2PublicFloat" decimals="-5" id="Fact-45B3F1D563EC2160AAE6C4DBE4C29C23" unitRef="usd">5000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
  <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="I2013Q2SD_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember" decimals="-5" id="Fact-2599023FC7217DE43BE7C4DBE4CC106E" unitRef="usd">5900000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
  <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity contextRef="I2013Q3" decimals="-5" id="Fact-638B76B044E25C7804F4C4DBE4C2B545" unitRef="usd">8000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
  <us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock contextRef="D2013Q3YTD" id="Fact-0F1513C3D7CCD3CE0528C4DBE4C28042">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Accounts Receivable&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accounts receivable at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;U.S. Government:&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Amount billed&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;342&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;20&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Unbilled recoverable costs&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,122&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;890&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,464&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;910&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Commercial Customers:&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Amount billed&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;19,723&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;18,786&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Unbilled recoverable costs&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;19,163&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6,288&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;38,886&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;25,074&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;40,350&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;25,984&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;We bill customers for power plant and module kit sales based on certain milestones being reached.  We bill SA's based on the contract price and billing terms of the contracts.  The majority of advanced technology contracts are with the U.S. Government.  We bill the U.S. Government based on actual recoverable costs incurred, typically in the month subsequent to incurring costs.  The remainder of advanced technology contracts are billed based on milestones or costs incurred.  Included in Commercial Customers accounts receivable are amounts due from POSCO of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$13.8 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$18.1 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively.  Unbilled recoverable costs relate to revenue recognized on customer contracts that have not been billed. Accounts receivable are presented net of an allowance for doubtful accounts of $0.6 million at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock>
  <us-gaap:LongTermDebt contextRef="I2012Q4" decimals="-3" id="Fact-B0F3D5B5E517C42A33FAEE992C096D64" unitRef="usd">8547000</us-gaap:LongTermDebt>
  <us-gaap:LongTermDebt contextRef="I2013Q3" decimals="-3" id="Fact-F5F22B9F58B0F399C8EBEE989CE5470B" unitRef="usd">46948000</us-gaap:LongTermDebt>
  <us-gaap:LongTermDebtCurrent contextRef="I2012Q4" decimals="-3" id="Fact-5BD67775F4B0231ED825C4DBE4C2F332" unitRef="usd">-5161000</us-gaap:LongTermDebtCurrent>
  <us-gaap:LongTermDebtCurrent contextRef="I2013Q3" decimals="-3" id="Fact-4A91EA4D5BAD856E38F1C4DBE4C2CD78" unitRef="usd">-4403000</us-gaap:LongTermDebtCurrent>
  <us-gaap:LongTermDebtNoncurrent contextRef="I2012Q4" decimals="-3" id="Fact-352F703FB00E0DA17038C4DBE4CC2DBF" unitRef="usd">3386000</us-gaap:LongTermDebtNoncurrent>
  <us-gaap:LongTermDebtNoncurrent contextRef="I2013Q3" decimals="-3" id="Fact-49A45F641EACCA8B5DE1C4DBE4C2B601" unitRef="usd">42545000</us-gaap:LongTermDebtNoncurrent>
  <us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock contextRef="D2013Q3YTD" id="Fact-A2AEA75EFD606E45FFCFC4DBE4C2427E">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Acquisitions&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Versa Power Systems, Inc. (&amp;#8220;Versa&amp;#8221;) was previously one of our sub-contractors under the Department of Energy'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 has been developing advanced SOFC systems for various stationary and mobile applications since 2001. We had a &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;39 percent&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; ownership interest and historically accounted for Versa under the equity method of accounting. We recognized our share of the income or losses as income/(loss) from equity investment on the consolidated statements of operations. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;On December 20, 2012, the Company acquired the remaining &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;61 percent&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; ownership position of Versa in a stock transaction by exchanging approximately &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;3.5 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; shares of its common stock for the outstanding Versa shares held by the other Versa shareholders.    &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The transaction has been accounted for using the acquisition method of accounting which requires, among other things, that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date.  Step-acquisition accounting guidance was applied and an impairment charge of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$3.6 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; relating to the previously held equity investment was recorded in the fourth quarter of 2012.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The following table summarizes the allocation of the purchase price to the estimated fair value of the assets acquired and liabilities assumed as of the acquisition date.    This allocation is preliminary and the Company is still in the process of analyzing and evaluating the acquired deferred tax attributes of Versa, if any.&amp;#160; Completion of this review may result in adjustments to the deferred tax attributes and amounts recorded as a result of this acquisition.&amp;#160; &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:12px;text-align:center;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:682px;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="4" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="598px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="70px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="4px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Cash and cash equivalents&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;357&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accounts receivable&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,133&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other current assets&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;23&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Property, plant and equipment&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;480&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Goodwill&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,055&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;In-process research and development&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;9,592&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other assets&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;101&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accounts payable&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(302&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other current liabilities&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1,492&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Deferred tax liabilities &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3,357&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other long-term liabilities&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(155&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Total identifiable net assets&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;10,435&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1) Classified in Long-term debt and other liabilities on the consolidated balance sheets. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Acquisition-related costs of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.1 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; were expensed as incurred.  These costs were recognized in administrative and selling expenses on the statement of operations and comprehensive income (loss) for the nine months ended July 31, 2013.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Versa has been consolidated into the Company's financial statements as of the acquisition date. Versa receives revenue under a number of research contracts including the U.S. Department of Energy Solid State Energy Conversion Alliance (SECA) coal-based systems program and a research contract with The Boeing Company.  Revenue and associated costs are recognized under advanced technologies contract revenues in the consolidated statements of operations.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock>
  <us-gaap:MinorityInterest contextRef="I2013Q3" decimals="-3" id="Fact-7B09D06AD28E4C41DC53C4DBE4C2A69A" unitRef="usd">-483000</us-gaap:MinorityInterest>
  <us-gaap:MinorityInterest contextRef="I2012Q4" decimals="-3" id="Fact-055BF439140DECA46E13C4DBE4CC8A44" unitRef="usd">-381000</us-gaap:MinorityInterest>
  <us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners contextRef="I2013Q1PublicFloat" decimals="2" id="Fact-8DC629525A98383AE5CEC4DBE4C291BE" unitRef="number">0.61</us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners>
  <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="D2013Q3YTD" decimals="-3" id="Fact-6F4FBDA238D7C785E837C4DBE4C2AC43" unitRef="usd">36016000</us-gaap:NetCashProvidedByUsedInFinancingActivities>
  <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="D2012Q3YTD" decimals="-3" id="Fact-3735679383085E005C69C4DBE4C2BA43" unitRef="usd">55453000</us-gaap:NetCashProvidedByUsedInFinancingActivities>
  <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="D2012Q3YTD" decimals="-3" id="Fact-EE9DD0CB80E2E71AD3DAC4DBE4C29625" unitRef="usd">9354000</us-gaap:NetCashProvidedByUsedInInvestingActivities>
  <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="D2013Q3YTD" decimals="-3" id="Fact-CE0A760BC92EE1C94547C4DBE4C2CEC4" unitRef="usd">-3660000</us-gaap:NetCashProvidedByUsedInInvestingActivities>
  <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="D2013Q3YTD" decimals="-3" id="Fact-9D39019C93270239B69CC4DBE4C21386" unitRef="usd">2111000</us-gaap:NetCashProvidedByUsedInOperatingActivities>
  <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="D2012Q3YTD" decimals="-3" id="Fact-6EDF43F6C9938DC1115AC4DBE4C27143" unitRef="usd">-45247000</us-gaap:NetCashProvidedByUsedInOperatingActivities>
  <us-gaap:NetIncomeLoss contextRef="D2012Q3" decimals="-3" id="Fact-BA8FC06845EF9E364986C4DBE4C2E911" unitRef="usd">-9922000</us-gaap:NetIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="D2013Q3" decimals="-3" id="Fact-2CED17AF526551E1CC24C4DBE4CC4D68" unitRef="usd">-5612000</us-gaap:NetIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="D2013Q3YTD" decimals="-3" id="Fact-A2B0D71CEF8F1DD18E71C4DBE4CC1D93" unitRef="usd">-24658000</us-gaap:NetIncomeLoss>
  <us-gaap:NetIncomeLoss contextRef="D2012Q3YTD" decimals="-3" id="Fact-F3F59B4E7DE021E9DF82C4DBE4C2BA01" unitRef="usd">-24157000</us-gaap:NetIncomeLoss>
  <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="D2012Q3" decimals="-3" id="Fact-436A622B155538FE0C44C4DBE4C28868" unitRef="usd">-88000</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
  <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="D2013Q3" decimals="-3" id="Fact-844C108268DDD3A0B365C4DBE4C2C8C0" unitRef="usd">-202000</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
  <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="D2012Q3YTD" decimals="-3" id="Fact-07AB8677FB7E6025E6B5C4DBE4CCC764" unitRef="usd">-230000</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
  <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="D2013Q3YTD" decimals="-3" id="Fact-02FE9D5B84A7BFF2765AC4DBE4CC29CE" unitRef="usd">-664000</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
  <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="D2013Q3" decimals="-3" id="Fact-BD5FE3AE392747EB4E02C4DBE4CC6FF4" unitRef="usd">-6412000</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
  <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="D2012Q3" decimals="-3" id="Fact-86E021212A57BBA9843AC4DBE4C211A7" unitRef="usd">-10722000</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
  <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="D2013Q3YTD" decimals="-3" id="Fact-460B7C904D3A140013D0C4DBE4C2D73C" unitRef="usd">-27058000</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
  <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="D2012Q3YTD" decimals="-3" id="Fact-B1CD33F076EA455FAFF8C4DBE4CCE7C8" unitRef="usd">-26558000</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
  <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="D2013Q3YTD" id="Fact-A1E78D6AFF52FA9B807EC4DBE4C21C89">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Recent Accounting Pronouncements &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:12px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;None.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
  <us-gaap:NotesAndLoansReceivableNetCurrent contextRef="I2012Q4" decimals="-3" id="Fact-00E451866EC5390488CBC4DBE4CC855E" unitRef="usd">475000</us-gaap:NotesAndLoansReceivableNetCurrent>
  <us-gaap:NotesAndLoansReceivableNetCurrent contextRef="I2013Q3" decimals="-3" id="Fact-3EF2F083313FF1AA0C6CC4DBE4CCD127" unitRef="usd">399000</us-gaap:NotesAndLoansReceivableNetCurrent>
  <us-gaap:OperatingExpenses contextRef="D2013Q3" decimals="-3" id="Fact-DBE9DED5DBD103C151B9C4DBE4C2BAEF" unitRef="usd">9116000</us-gaap:OperatingExpenses>
  <us-gaap:OperatingExpenses contextRef="D2012Q3" decimals="-3" id="Fact-82A939B7C5E882161FB3C4DBE4C222CE" unitRef="usd">7773000</us-gaap:OperatingExpenses>
  <us-gaap:OperatingExpenses contextRef="D2012Q3YTD" decimals="-3" id="Fact-36844EB274B94B3FA2ABC4DBE4CCAB33" unitRef="usd">23278000</us-gaap:OperatingExpenses>
  <us-gaap:OperatingExpenses contextRef="D2013Q3YTD" decimals="-3" id="Fact-AA95750F3323F4A78B27C4DBE4C2DD52" unitRef="usd">27386000</us-gaap:OperatingExpenses>
  <us-gaap:OperatingIncomeLoss contextRef="D2012Q3" decimals="-3" id="Fact-3FACD4E71BC2D8C0FEADC4DBE4CC3B41" unitRef="usd">-10511000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="D2013Q3" decimals="-3" id="Fact-8129A0B795CB2626B799C4DBE4C2F630" unitRef="usd">-4594000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="D2012Q3YTD" decimals="-3" id="Fact-3BE4544FE61D7A5BD79BC4DBE4C262A0" unitRef="usd">-23711000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OperatingIncomeLoss contextRef="D2013Q3YTD" decimals="-3" id="Fact-4D7A3C6171E147C52974C4DBE4CCB8AE" unitRef="usd">-22861000</us-gaap:OperatingIncomeLoss>
  <us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock contextRef="D2013Q3YTD" id="Fact-C624F2B6F5BC72030366C4DBE4C2D30A">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Nature of Business and Basis of Presentation &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;FuelCell Energy, Inc. and subsidiaries (the &amp;#8220;Company&amp;#8221;, &amp;#8220;FuelCell Energy&amp;#8221;, &amp;#8220;we&amp;#8221;, &amp;#8220;us&amp;#8221;, or &amp;#8220;our&amp;#8221;) is a leading integrated fuel cell company with a growing global presence.  We design, manufacture, install, operate and service ultra-clean, efficient and reliable stationary fuel cell power plants.  Our Direct FuelCell power plants produce reliable 24/7 base load electricity and usable high quality heat for commercial, industrial, government and utility customers.  We have commercialized our stationary carbonate fuel cells and are also pursuing the complementary development of planar solid oxide fuel cell and other fuel cell technologies.  We continue to invest in new product and market development and, as such, we are not currently generating net income from our operations.&amp;#160; Our operations are funded primarily through cash generated from product sales, service and advanced technologies contracts, license fee income and sales of equity and debt securities.  In order to continually produce positive cash flow from operations, we need to be successful at increasing annual order volume, production and cost reduction efforts.&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Basis of Presentation &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The accompanying unaudited consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (&amp;#8220;SEC&amp;#8221;) regarding interim financial information.  Accordingly, they do not contain all of the information and footnotes required by accounting principles generally accepted in the United States of America (&amp;#8220;GAAP&amp;#8221;) for complete financial statements.  In the opinion of management, all normal and recurring adjustments necessary to fairly present our financial position as of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; have been included.  All intercompany accounts and transactions have been eliminated.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.&amp;#160;&amp;#160;The balance sheet as of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; has been derived from the audited financial statements at that date, but it does not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;&amp;#160;&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;These financial statements should be read in conjunction with our financial statements and notes thereto for the year ended &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, which are contained in our Annual Report on Form&amp;#160;10-K previously filed with the Securities and Exchange Commission.&amp;#160;&amp;#160;The results of operations for the interim periods presented are not necessarily indicative of results that may be expected for any other interim period or for the full fiscal year.&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Certain reclassifications have been made to the prior year amounts to conform to the current year presentation.   Service agreement revenue has been separated from Product sales as current year service agreement revenue exceeds the ten percent threshold of Regulation SX Rule 3-05 and revenues and is now combined with license revenue.  Beginning in fiscal year 2013, license fees and royalty income have been included within revenues.   This change is a result of the new license agreement entered into on October 31, 2012 for our core technology and the harmonization of POSCO licensing and royalty agreements to reflect fees and royalties for the manufacture of complete DFC Power Plants. Classification of license fees and royalty income as revenue is reflective of our Asia market partnership and royalty based strategy having become a significant component of non-product revenue.   Additionally, Advanced technologies contract revenues has been renamed from Research and development contracts to better describe the sources of revenue from contract research.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Beginning with the second quarter of fiscal 2013, the Company has corrected the presentation of restricted cash balances which had been previously included in cash and cash equivalents.  As of October 31, 2012, short-term and long-term restricted cash balances in the amount of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$5.3 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$5.3 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively, have been reclassified to short-term and long-term restricted cash.  This revision also impacted net cash used in financing activities.  There was no impact on net loss or net cash used in operating activities as a result of the revision. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Use of Estimates&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size: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. Estimates are used in accounting for, among other things, revenue recognition, excess, slow-moving and obsolete inventories, product warranty costs, reserves on service agreements ("SA"), allowance for uncollectible receivables, depreciation and amortization, impairment of assets, taxes, purchase accounting, 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.  &amp;#160;Due to the inherent uncertainty involved in making estimates, actual results in future periods may differ from those estimates.&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Concentrations&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;We contract with a concentrated number of customers for the sale of products, service and advanced technologies contracts.  Significant revenues from individual customers for the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;three and nine months ended July 31, 2013 and 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; included POSCO Energy (&amp;#8220;POSCO&amp;#8221;), which is a related party and owns approximately &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;16 percent&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; of the outstanding common shares of the Company as of July 31, 2013, Dominion Bridgeport Fuel Cell, LLC and the U.S. Government (primarily the Department of Energy).&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The percent of consolidated revenues from each customer is presented below.&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:92.39766081871345%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="12" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="59%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="5" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Three Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="5" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Nine Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;POSCO Energy&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;34&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;72&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;53&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;72&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Dominion Bridgeport Fuel Cell, LLC&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;51&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;32&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;U.S. Government (primarily the Department of Energy)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;9&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;5&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;7&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Combined&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;89&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;81&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;90&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;79&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock>
  <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="I2013Q3" decimals="-3" id="Fact-A8107A3CA36535EC9FFFC4DBE4CC7AE5" unitRef="usd">3505000</us-gaap:OtherAccruedLiabilitiesCurrent>
  <us-gaap:OtherAccruedLiabilitiesCurrent contextRef="I2012Q4" decimals="-3" id="Fact-007AA076E7C9883D3B3EC4DBE4CC21D9" unitRef="usd">2027000</us-gaap:OtherAccruedLiabilitiesCurrent>
  <us-gaap:OtherAssetsCurrent contextRef="I2013Q3" decimals="-3" id="Fact-46E9C0C02DF142A7E165C4DBE4C21B2B" unitRef="usd">8282000</us-gaap:OtherAssetsCurrent>
  <us-gaap:OtherAssetsCurrent contextRef="I2012Q4" decimals="-3" id="Fact-EF8E0FD03FE665D57341C4DBE4CCF29B" unitRef="usd">4727000</us-gaap:OtherAssetsCurrent>
  <us-gaap:OtherAssetsMiscellaneousNoncurrent contextRef="I2012Q4" decimals="-3" id="Fact-934015E0BB522911DD75C4DBE4CC8EA9" unitRef="usd">1870000</us-gaap:OtherAssetsMiscellaneousNoncurrent>
  <us-gaap:OtherAssetsMiscellaneousNoncurrent contextRef="I2013Q3" decimals="-3" id="Fact-C4F3C2A466AD101BC0AFC4DBE4CC8952" unitRef="usd">911000</us-gaap:OtherAssetsMiscellaneousNoncurrent>
  <us-gaap:OtherAssetsNoncurrent contextRef="I2012Q4" decimals="-3" id="Fact-7EEB56E5DD517BC92129C4DBE4C2199B" unitRef="usd">16186000</us-gaap:OtherAssetsNoncurrent>
  <us-gaap:OtherAssetsNoncurrent contextRef="I2013Q3" decimals="-3" id="Fact-1163F8AA52F1098889E6C4DBE4C217C2" unitRef="usd">14377000</us-gaap:OtherAssetsNoncurrent>
  <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="D2012Q3" decimals="-3" id="Fact-23228100EFBDF2A6A4C9C4DBE4CC3D28" unitRef="usd">-78000</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
  <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="D2013Q3" decimals="-3" id="Fact-06EF38ED6C35B26588CFC4DBE4CCE972" unitRef="usd">-8000</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
  <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="D2012Q3YTD" decimals="-3" id="Fact-3AE5E2FA6B03F15AEABAC4DBE4C290FE" unitRef="usd">-80000</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
  <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="D2013Q3YTD" decimals="-3" id="Fact-F40ED316DC489F6295B8C4DBE4C28DAF" unitRef="usd">13000</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
  <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" decimals="-3" id="Fact-267E95D58AE0A0C19855C4DBE4C23F76" unitRef="usd">13000</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
  <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" decimals="-3" id="Fact-028F059B31479683F874C4DBE4C2223B" unitRef="usd">0</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax>
  <us-gaap:OtherCurrentAssetsTextBlock contextRef="D2013Q3YTD" id="Fact-A732E782041C1927FE5BC4DBE4CC54BD">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Other Current Assets&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other current assets at July 31, 2013 and October&amp;#160;31, 2012 consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:97.265625%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="9" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="76%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Advance payments to vendors &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,548&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;2,261&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Debt issuance costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;494&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Notes receivable &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;399&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;475&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Prepaid expenses and other &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,841&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,991&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Total&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;8,282&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,727&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Advance payments to vendors relate to inventory purchases. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Represents the current portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Current portion of long-term notes receivable.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(4)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Primarily relates to other prepaid vendor expenses including insurance, rent and lease payments.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</us-gaap:OtherCurrentAssetsTextBlock>
  <us-gaap:OtherLiabilitiesNoncurrent contextRef="I2012Q4" decimals="-3" id="Fact-76CB713288E88863C2B3C4DBE4C25DFF" unitRef="usd">3975000</us-gaap:OtherLiabilitiesNoncurrent>
  <us-gaap:OtherLiabilitiesNoncurrent contextRef="I2013Q3" decimals="-3" id="Fact-0776AAAB9BB89A14820AC4DBE4C200B7" unitRef="usd">50036000</us-gaap:OtherLiabilitiesNoncurrent>
  <us-gaap:OtherNoncashIncomeExpense contextRef="D2012Q3YTD" decimals="-3" id="Fact-5F727CC93E54EB97841BC4DBE4C2AEF2" unitRef="usd">191000</us-gaap:OtherNoncashIncomeExpense>
  <us-gaap:OtherNoncashIncomeExpense contextRef="D2013Q3YTD" decimals="-3" id="Fact-ED80F7B01A9DB2EA5A3DC4DBE4C21843" unitRef="usd">-361000</us-gaap:OtherNoncashIncomeExpense>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="D2012Q3" decimals="-3" id="Fact-D5679F8626AFBB8BABD5C4DBE4C202CA" unitRef="usd">656000</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="D2013Q3" decimals="-3" id="Fact-08EDAEDAEDF6B2B71AE8C4DBE4CC1CF4" unitRef="usd">-162000</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="D2013Q3YTD" decimals="-3" id="Fact-8E3ECE904A8F339B1211C4DBE4C2CE00" unitRef="usd">-267000</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:OtherNonoperatingIncomeExpense contextRef="D2012Q3YTD" decimals="-3" id="Fact-63FEE2818ED1C3694A92C4DBE4C286AF" unitRef="usd">438000</us-gaap:OtherNonoperatingIncomeExpense>
  <us-gaap:PaymentsOfDebtIssuanceCosts contextRef="D2013Q3YTD" decimals="-3" id="Fact-8934CFC5A4F36583B6ECC140B3936909" unitRef="usd">2472000</us-gaap:PaymentsOfDebtIssuanceCosts>
  <us-gaap:PaymentsOfDebtIssuanceCosts contextRef="D2012Q3YTD" decimals="-3" id="Fact-125506DF3438875EF110C140B393E3C3" unitRef="usd">0</us-gaap:PaymentsOfDebtIssuanceCosts>
  <us-gaap:PaymentsToAcquireProductiveAssets contextRef="D2012Q3YTD" decimals="-3" id="Fact-34E6816C3E1C2F9DFEADC4DBE4CC1D3E" unitRef="usd">2646000</us-gaap:PaymentsToAcquireProductiveAssets>
  <us-gaap:PaymentsToAcquireProductiveAssets contextRef="D2013Q3YTD" decimals="-3" id="Fact-FAAEEE15C1468FAA71CCC4DBE4C2A2A3" unitRef="usd">4017000</us-gaap:PaymentsToAcquireProductiveAssets>
  <us-gaap:PreferredStockLiquidationPreferenceValue contextRef="I2012Q4" decimals="-3" id="Fact-30A227ACD00132704A04C4DBE4C29303" unitRef="usd">64020000</us-gaap:PreferredStockLiquidationPreferenceValue>
  <us-gaap:PreferredStockLiquidationPreferenceValue contextRef="I2013Q3" decimals="-3" id="Fact-15BCD383E23A978C7AB4C4DBE4CC49FB" unitRef="usd">64020000</us-gaap:PreferredStockLiquidationPreferenceValue>
  <us-gaap:PreferredStockTextBlock contextRef="D2013Q3YTD" id="Fact-1BF73CD41551E968B404C4DBE4CC55CF">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Preferred Stock&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Series B Preferred Stock&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;At &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, there were 64,020 shares of Series B Preferred Stock issued and outstanding, with a carrying value of $59.9 million.  Dividends of $2.4 million were paid in cash for the nine months ended July 31, 2013 and 2012, respectively.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Series 1 Preferred Shares &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;As of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, the carrying value of the Series 1 Preferred shares was Cdn.&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$14.8 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; (&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$14.4 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; USD) and Cdn.&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$14.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; (&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$14.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; USD), respectively, and is classified as preferred stock obligation of subsidiary on the consolidated balance sheets.  The Company made its scheduled return of capital and dividend payments of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.9 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; (Cdn.&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.9 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;) during the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.    &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Derivative liability related to Series 1 Preferred Shares&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The aggregate fair value of the derivatives related to the Series 1 Preferred shares which are included within long-term debt and other liabilities on the consolidated balance sheets as of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; was $0.7 million, respectively.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:PreferredStockTextBlock>
  <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="I2013Q3" decimals="-3" id="Fact-B91866DEEF8FA4B738A4C4DBE4CC987D" unitRef="usd">3841000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
  <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="I2012Q4" decimals="-3" id="Fact-CCE294F35DB51F675DDDC4DBE4C244AF" unitRef="usd">1991000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
  <us-gaap:ProceedsFromConvertibleDebt contextRef="D2013Q3" decimals="-5" id="Fact-03BF1073947C28BB3EE6E48D56431730" unitRef="usd">35500000</us-gaap:ProceedsFromConvertibleDebt>
  <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="D2012Q3YTD" decimals="-3" id="Fact-DABAB69C124AC7EFF969C4DBE4C23046" unitRef="usd">64003000</us-gaap:ProceedsFromIssuanceOfCommonStock>
  <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="D2013Q3YTD" decimals="-3" id="Fact-8E5AF8AE6EEB5D981D90C4DBE4CC81F6" unitRef="usd">-20000</us-gaap:ProceedsFromIssuanceOfCommonStock>
  <us-gaap:ProceedsFromLinesOfCredit contextRef="D2013Q3_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" decimals="-5" id="Fact-5BB11F71AA0A59BF1A01E4F8BB968412" unitRef="usd">900000</us-gaap:ProceedsFromLinesOfCredit>
  <us-gaap:ProceedsFromLinesOfCredit contextRef="D2013Q2_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" decimals="-5" id="Fact-0734F6E244A718524C18C4DBE4C28C5A" unitRef="usd">2600000</us-gaap:ProceedsFromLinesOfCredit>
  <us-gaap:ProceedsFromMinorityShareholders contextRef="D2013Q3YTD" decimals="-3" id="Fact-6AD82173536EFD39FEECC4DBE4CCBAF8" unitRef="usd">0</us-gaap:ProceedsFromMinorityShareholders>
  <us-gaap:ProceedsFromMinorityShareholders contextRef="D2012Q3YTD" decimals="-3" id="Fact-8E463C6457DACFC91252C4DBE4C2F8FF" unitRef="usd">954000</us-gaap:ProceedsFromMinorityShareholders>
  <us-gaap:ProceedsFromRepaymentsOfDebt contextRef="D2012Q3YTD" decimals="-3" id="Fact-C9043034FEF704ED9EC7C4DBE4C2AE57" unitRef="usd">0</us-gaap:ProceedsFromRepaymentsOfDebt>
  <us-gaap:ProceedsFromRepaymentsOfDebt contextRef="D2013Q3YTD" decimals="-3" id="Fact-E995EBC2DF9FBE82B235C4DBE4C25584" unitRef="usd">41500000</us-gaap:ProceedsFromRepaymentsOfDebt>
  <us-gaap:ProceedsFromRepaymentsOfRestrictedCashFinancingActivities contextRef="D2012Q3YTD" decimals="-3" id="Fact-3B9CBD933845682AB85DC4DBE4C2986D" unitRef="usd">-2871000</us-gaap:ProceedsFromRepaymentsOfRestrictedCashFinancingActivities>
  <us-gaap:ProceedsFromRepaymentsOfRestrictedCashFinancingActivities contextRef="D2013Q3YTD" decimals="-3" id="Fact-695A2124E2BD90D6CCC9C4DBE4C28377" unitRef="usd">632000</us-gaap:ProceedsFromRepaymentsOfRestrictedCashFinancingActivities>
  <us-gaap:ProductWarrantyAccrual contextRef="I2012Q4" decimals="-3" id="Fact-D2FE1C35C7EAAF764C92C4DBE4CCB5B1" unitRef="usd">2317000</us-gaap:ProductWarrantyAccrual>
  <us-gaap:ProductWarrantyAccrual contextRef="I2013Q3" decimals="-3" id="Fact-7DD2EBBFC89029879F37C4DBE4CCDB8C" unitRef="usd">1572000</us-gaap:ProductWarrantyAccrual>
  <us-gaap:ProductWarrantyAccrualWarrantiesIssued contextRef="D2013Q3YTD" decimals="-5" id="Fact-98A246C1199AF3AC680DC4DBE4C2F81F" unitRef="usd">1300000</us-gaap:ProductWarrantyAccrualWarrantiesIssued>
  <us-gaap:ProfitLoss contextRef="D2012Q3" decimals="-3" id="Fact-9E39BBBC9DF2F021BA5AC4DBE4CC776F" unitRef="usd">-10010000</us-gaap:ProfitLoss>
  <us-gaap:ProfitLoss contextRef="D2013Q3" decimals="-3" id="Fact-6A7F06FE05E23F7D5535C4DBE4C218A4" unitRef="usd">-5814000</us-gaap:ProfitLoss>
  <us-gaap:ProfitLoss contextRef="D2013Q3YTD" decimals="-3" id="Fact-E7B25985B531A812314DC4DBE4CCA539" unitRef="usd">-25322000</us-gaap:ProfitLoss>
  <us-gaap:ProfitLoss contextRef="D2012Q3YTD" decimals="-3" id="Fact-984CCAD4D5B6D0EA598DC4DBE4C24233" unitRef="usd">-24387000</us-gaap:ProfitLoss>
  <us-gaap:ProfitLoss contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" decimals="-3" id="Fact-AA995E6BA63FA7969D13C4DBE4C2DC7C" unitRef="usd">-24658000</us-gaap:ProfitLoss>
  <us-gaap:ProfitLoss contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" decimals="-3" id="Fact-E418C95B068F2836A7D5C4DBE4CCE7BC" unitRef="usd">-664000</us-gaap:ProfitLoss>
  <us-gaap:PropertyPlantAndEquipmentNet contextRef="I2013Q3" decimals="-3" id="Fact-B5ACB6F0378045E5DD53C4DBE4CCD232" unitRef="usd">22466000</us-gaap:PropertyPlantAndEquipmentNet>
  <us-gaap:PropertyPlantAndEquipmentNet contextRef="I2012Q4" decimals="-3" id="Fact-6540C389D2C7DEED3339C4DBE4CCA7FB" unitRef="usd">23258000</us-gaap:PropertyPlantAndEquipmentNet>
  <us-gaap:RepaymentsOfLongTermDebt contextRef="D2013Q3YTD" decimals="-3" id="Fact-33087C6CD5249B79171BC4DBE4C2C12D" unitRef="usd">285000</us-gaap:RepaymentsOfLongTermDebt>
  <us-gaap:RepaymentsOfLongTermDebt contextRef="D2012Q3YTD" decimals="-3" id="Fact-3240DA2F514DC9D825F6C4DBE4C240D7" unitRef="usd">127000</us-gaap:RepaymentsOfLongTermDebt>
  <us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned contextRef="D2012Q3" decimals="-3" id="Fact-57892F9F0A94EB493C13C4DBE4CC0F0C" unitRef="usd">2124000</us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned>
  <us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned contextRef="D2013Q3" decimals="-3" id="Fact-2370B41764B23460BAC4C4DBE4C297EF" unitRef="usd">4560000</us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned>
  <us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned contextRef="D2012Q3YTD" decimals="-3" id="Fact-21B37AD06210D30F8411C4DBE4CC70FE" unitRef="usd">5903000</us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned>
  <us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned contextRef="D2013Q3YTD" decimals="-3" id="Fact-2D80B6028709BD30CCF6C4DBE4C2F534" unitRef="usd">10837000</us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned>
  <us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross contextRef="D2013Q3" decimals="-3" id="Fact-1B9A7190CF7000A77B2CC4DBE4CC5B03" unitRef="usd">4235000</us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross>
  <us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross contextRef="D2012Q3" decimals="-3" id="Fact-66E82E568D201DEF0E7DC4DBE4C2E29B" unitRef="usd">2110000</us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross>
  <us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross contextRef="D2013Q3YTD" decimals="-3" id="Fact-23076EE7C054AF8BD7F9C4DBE4C25186" unitRef="usd">10210000</us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross>
  <us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross contextRef="D2012Q3YTD" decimals="-3" id="Fact-3609E8B26B23E929C4E3C4DBE4CC6047" unitRef="usd">5554000</us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross>
  <us-gaap:ResearchAndDevelopmentExpense contextRef="D2013Q3" decimals="-3" id="Fact-3D23232E4FA36534160EC4DBE4C27DD5" unitRef="usd">3913000</us-gaap:ResearchAndDevelopmentExpense>
  <us-gaap:ResearchAndDevelopmentExpense contextRef="D2012Q3" decimals="-3" id="Fact-39BB049E41FA7EF7623EC4DBE4C24CD3" unitRef="usd">3193000</us-gaap:ResearchAndDevelopmentExpense>
  <us-gaap:ResearchAndDevelopmentExpense contextRef="D2012Q3YTD" decimals="-3" id="Fact-CFBFB53C827429503B44C4DBE4C2B2B4" unitRef="usd">10932000</us-gaap:ResearchAndDevelopmentExpense>
  <us-gaap:ResearchAndDevelopmentExpense contextRef="D2013Q3YTD" decimals="-3" id="Fact-9E3960B6AFFCDDD03E75C4DBE4CCBE09" unitRef="usd">11315000</us-gaap:ResearchAndDevelopmentExpense>
  <us-gaap:RestrictedAssetsDisclosureTextBlock contextRef="D2013Q3YTD" id="Fact-F45DE4381AE1C524CBA0C4DBE4C255F3">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Restricted Cash&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;As of July 31, 2013 and October 31, 2012, we have pledged &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$10.0 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$10.6 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively, of our cash and cash equivalents as collateral and letters of credit for certain banking requirements and contracts.  As of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, outstanding letters of credit totaled &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$7.7 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; compared to &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$9.6 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; at October 31, 2012.  These expire on various dates through &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;April 2019&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:RestrictedAssetsDisclosureTextBlock>
  <us-gaap:RestrictedCashAndCashEquivalents contextRef="I2012Q4" decimals="-5" id="Fact-E9E00F8901F97A34D4CCC4DBE4C2F2A5" unitRef="usd">10600000</us-gaap:RestrictedCashAndCashEquivalents>
  <us-gaap:RestrictedCashAndCashEquivalents contextRef="I2013Q3" decimals="-5" id="Fact-C474B0A0349CE76B121EC4DBE4C2D1E5" unitRef="usd">10000000</us-gaap:RestrictedCashAndCashEquivalents>
  <us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue contextRef="I2012Q4" decimals="-3" id="Fact-B68B82738F336BB0C840C4DBE4C2E5C8" unitRef="usd">5335000</us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue>
  <us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue contextRef="I2013Q3" decimals="-3" id="Fact-C859ADE1F7E4FCC0E1F4C4DBE4C243C1" unitRef="usd">5053000</us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue>
  <us-gaap:RestrictedCashAndCashEquivalentsNoncurrent contextRef="I2012Q4" decimals="-3" id="Fact-56E1379EA7362F52870BC4DBE4C2B06F" unitRef="usd">5300000</us-gaap:RestrictedCashAndCashEquivalentsNoncurrent>
  <us-gaap:RestrictedCashAndCashEquivalentsNoncurrent contextRef="I2013Q3" decimals="-3" id="Fact-A3F08B757CA7355C40ADC4DBE4C282DD" unitRef="usd">4950000</us-gaap:RestrictedCashAndCashEquivalentsNoncurrent>
  <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="I2012Q4" decimals="-3" id="Fact-BC570D937FECE6FB9767C4DBE4CCFC91" unitRef="usd">-736831000</us-gaap:RetainedEarningsAccumulatedDeficit>
  <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="I2013Q3" decimals="-3" id="Fact-F7E3510782554254B78AC4DBE4CCBDFB" unitRef="usd">-761489000</us-gaap:RetainedEarningsAccumulatedDeficit>
  <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="D2013Q3YTD" id="Fact-BF1CC7DBF86A6A0A43B7C4DBE4CCAA18">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;We bill customers for power plant and module kit sales based on certain milestones being reached.  We bill SA's based on the contract price and billing terms of the contracts.  The majority of advanced technology contracts are with the U.S. Government.  We bill the U.S. Government based on actual recoverable costs incurred, typically in the month subsequent to incurring costs.  The remainder of advanced technology contracts are billed based on milestones or costs incurred. &lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:RevenueRecognitionPolicyTextBlock>
  <us-gaap:Revenues contextRef="D2013Q3" decimals="-3" id="Fact-5A3A01A3C0438DB13DA2C4DBE4C26E9C" unitRef="usd">53707000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="D2012Q3" decimals="-3" id="Fact-2967361AAEFCAD467E97C4DBE4C2D31D" unitRef="usd">29693000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="D2013Q3YTD" decimals="-3" id="Fact-AE39FD0B1EBFFA9F187DC4DBE4C2431F" unitRef="usd">132501000</us-gaap:Revenues>
  <us-gaap:Revenues contextRef="D2012Q3YTD" decimals="-3" id="Fact-DC7FCCEB24C86A70E055C4DBE4C27E97" unitRef="usd">85183000</us-gaap:Revenues>
  <us-gaap:SalesRevenueGoodsNet contextRef="D2012Q3" decimals="-3" id="Fact-195AC8FAF55FBB4B7B85C4DBE4CC29C9" unitRef="usd">21023000</us-gaap:SalesRevenueGoodsNet>
  <us-gaap:SalesRevenueGoodsNet contextRef="D2013Q3" decimals="-3" id="Fact-BAE3B23B2510F8EF0640C4DBE4CC5E12" unitRef="usd">45441000</us-gaap:SalesRevenueGoodsNet>
  <us-gaap:SalesRevenueGoodsNet contextRef="D2012Q3YTD" decimals="-3" id="Fact-2B8CB2285BD6FF9D6FE0C4DBE4C2F5E8" unitRef="usd">65882000</us-gaap:SalesRevenueGoodsNet>
  <us-gaap:SalesRevenueGoodsNet contextRef="D2013Q3YTD" decimals="-3" id="Fact-E853F519F0E8A091FB3EC4DBE4C22FE4" unitRef="usd">108881000</us-gaap:SalesRevenueGoodsNet>
  <us-gaap:SalesRevenueServicesNet contextRef="D2012Q3" decimals="-3" id="Fact-D3E8DEFE41A45E148AF2C4DBE4C27A1C" unitRef="usd">6546000</us-gaap:SalesRevenueServicesNet>
  <us-gaap:SalesRevenueServicesNet contextRef="D2013Q3" decimals="-3" id="Fact-43D95A17E1221D8C081BC4DBE4C228E0" unitRef="usd">3706000</us-gaap:SalesRevenueServicesNet>
  <us-gaap:SalesRevenueServicesNet contextRef="D2012Q3YTD" decimals="-3" id="Fact-9EBDA61EAF077E7A9592C4DBE4CCC6BF" unitRef="usd">13398000</us-gaap:SalesRevenueServicesNet>
  <us-gaap:SalesRevenueServicesNet contextRef="D2013Q3YTD" decimals="-3" id="Fact-11E124D2A9CEF87BB6A9C4DBE4C258EF" unitRef="usd">12783000</us-gaap:SalesRevenueServicesNet>
  <us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="D2013Q3YTD" id="Fact-F997DBC991B8EF5C29A8C4DBE4CC33D9">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:4px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accounts receivable at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;U.S. Government:&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Amount billed&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;342&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;20&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Unbilled recoverable costs&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,122&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;890&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,464&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;910&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Commercial Customers:&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Amount billed&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;19,723&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;18,786&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Unbilled recoverable costs&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;19,163&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6,288&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;38,886&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;25,074&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;40,350&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;25,984&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
  <us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock contextRef="D2013Q3YTD" id="Fact-4BA245DBC20317315D7AC4DBE4C2F9F4">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued liabilities at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued payroll and employee benefits &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,390&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,907&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued contract and operating costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;40&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;39&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reserve for product warranty cost &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,572&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;2,317&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reserve for service agreement costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(4)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;5,222&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;7,222&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reserve for B1200 repair and upgrade program &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(5)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,669&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,753&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued taxes, legal, professional and other &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(6)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,505&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;2,027&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;19,398&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;20,265&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance relates to amounts owed to employees for compensation and benefits as of the end of the period. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance includes estimated losses accrued on product sales contracts.  &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Activity in the reserve for product warranty costs for the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; included additions for estimates of potential future warranty obligations of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.3 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; on contracts in the warranty period and reserve reductions related to actual warranty spend and reversals to income of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$2.0 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; as contracts progress through the warranty period or are beyond the warranty period.   &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(4)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;As of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and October 31, 2012, the loss reserve on SA's totaled $4.1 million and $5.0 million, respectively. &lt;/font&gt;&lt;font style="font-family:inherit;font-size:11pt;"&gt; &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Also included in this line item is a reserve for performance guarantees penalties under the terms of our customer contracts, which based on our ongoing analysis of historical fleet performance totaled &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.1 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$2.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; as of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively.  The decrease in the reserve for performance guarantees penalties was due to certain amounts being reclassed to accounts payable due to the finalization of negotiations of amounts due to POSCO.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(5)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;For the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, the Company incurred actual repair and upgrade costs of approximately &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.1 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.  &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(6)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance includes accrued sales, use and payroll taxes as well as accrued legal, professional and other expenses as of the end of the period.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock>
  <us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock contextRef="D2013Q3YTD" id="Fact-EB94653EA56C7A6AD126C4DBE4C2BFD4">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The following table summarizes the allocation of the purchase price to the estimated fair value of the assets acquired and liabilities assumed as of the acquisition date.    This allocation is preliminary and the Company is still in the process of analyzing and evaluating the acquired deferred tax attributes of Versa, if any.&amp;#160; Completion of this review may result in adjustments to the deferred tax attributes and amounts recorded as a result of this acquisition.&amp;#160; &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:12px;text-align:center;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:682px;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="4" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="598px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="70px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="4px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Cash and cash equivalents&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;357&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accounts receivable&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,133&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other current assets&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;23&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Property, plant and equipment&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;480&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Goodwill&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,055&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;In-process research and development&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;9,592&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other assets&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;101&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accounts payable&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(302&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other current liabilities&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1,492&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Deferred tax liabilities &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3,357&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other long-term liabilities&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(155&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Total identifiable net assets&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;10,435&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1) Classified in Long-term debt and other liabilities on the consolidated balance sheets. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock>
  <us-gaap:ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock contextRef="D2013Q3YTD" id="Fact-02453418A23A2BBE38EEC4DBE4C2D0F2">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Share-based compensation reflected in the consolidated statements of operations was as follows:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="16" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="67%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="6%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="5%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="5%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="6%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Three Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Nine Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Costs of revenues&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;156&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;182&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;437&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;435&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;General and administrative expenses&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;359&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;416&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;956&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;873&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Research and development expenses&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;81&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;76&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;220&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;208&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Total share-based compensation&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;596&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;674&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,613&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,516&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock>
  <us-gaap:ScheduleOfDebtTableTextBlock contextRef="D2013Q3YTD" id="Fact-70C994F8B018699FA7C0C4DBE4C2811B">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;At July 31, 2013 and October&amp;#160;31, 2012, debt consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:97.265625%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="9" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="76%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Revolving credit facility&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,000&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,000&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Senior Unsecured Convertible Notes&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;38,000&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Connecticut Development Authority Note&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,302&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,466&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Connecticut Clean Energy Fund Note&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;847&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Connecticut Clean Energy and Finance Investment Authority Note&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,425&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Capitalized lease obligations&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;352&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;234&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Total debt&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;50,079&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;8,547&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Less:  Unamortized debt discount &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3,131&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-top:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;46,948&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;8,547&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Less: Current portion of long-term debt&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(4,403&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(5,161&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Long-term debt&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;42,545&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,386&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;padding-left:24px;text-indent:-24px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)  The debt discount recorded in connection with the issuance of the Company&amp;#8217;s unsecured convertible notes is recorded on the consolidated balance sheets as a reduction to associated debt balance. The Company amortizes the debt discount to interest expense over the term of the debt.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:ScheduleOfDebtTableTextBlock>
  <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="D2013Q3YTD" id="Fact-92A69F8985E469724775C4DBE4CC88EE">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The calculation of basic and diluted loss per share was as follows:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:96.09375%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="16" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="48%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="11%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Three Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Nine Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Numerator&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(5,814&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(10,010&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(25,322&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(24,387&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss attributable to noncontrolling interest&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;202&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;88&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;664&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;230&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Preferred stock dividend&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(800&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(800&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,400&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,401&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss attributable to common shareholders&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(6,412&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(10,722&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(27,058&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(26,558&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Denominator&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Weighted average basic common shares&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;192,051,578&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;185,906,834&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;190,006,331&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;158,548,998&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-indent:26px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Effect of dilutive securities &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Weighted average diluted common shares&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;192,051,578&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;185,906,834&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;190,006,331&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;158,548,998&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Basic loss per share&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.03&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.06&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.14&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.17&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Diluted loss per share (1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.03&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.06&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.14&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.17&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Diluted loss per share was computed without consideration to potentially dilutive instruments as their inclusion would have been antidilutive. Potentially dilutive instruments include stock options, convertible preferred stock and senior unsecured convertible notes. At &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July 31, 2013 and 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, there were options to purchase &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;3.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;3.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively, shares of common stock.  Refer to our Annual Report on Form 10-K for the year ended &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; for information on our convertible preferred stock and refer to Footnote 9 for information on the senior unsecured convertible notes.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
  <us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="D2013Q3YTD" id="Fact-133F9E18B34B093B3580C4DBE4C2CC64">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The components of inventory at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="79%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, &lt;br clear="none"/&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, &lt;br clear="none"/&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Raw materials&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;21,385&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;17,683&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Work-in-process &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;25,848&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;30,018&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net Inventory&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;47,233&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;47,701&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Work-in-process includes the standard components of inventory used to build the typical modules or stack components that are intended to be used in future power plant orders or to service SA's.  Included in Work-in-process as of  &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; is &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.4 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$11.3 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively, of completed standard components ready to be incorporated into power plants and deployed upon receipt of customer orders or to service SA's.   &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
  <us-gaap:ScheduleOfOtherAssetsNoncurrentTextBlock contextRef="D2013Q3YTD" id="Fact-A716D0846BCE5A22E827C4DBE4CC7A54">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other assets, net at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:center;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:99.80506822612085%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Long-term stack residual value &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;11,550&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,316&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Debt issuance costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,916&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;911&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,870&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other Assets, net&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,377&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;16,186&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Relates to stack replacements performed under the Company's SA's. In circumstances where the useful life of the stack replacement extends beyond the contractual term of the SA and the Company retains title for the stack from the customer upon expiration or non-renewal of the SA, the cost of the stack replacement is recorded as a long term asset and is 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. Accumulated depreciation was &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$10.4 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$7.6 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; for the periods ended &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Represents the long-term portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Includes security deposits and notes receivable.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</us-gaap:ScheduleOfOtherAssetsNoncurrentTextBlock>
  <us-gaap:ScheduleOfOtherCurrentAssetsTableTextBlock contextRef="D2013Q3YTD" id="Fact-403CE0EF875F2B5A9F82C4DBE4CC809D">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other current assets at July 31, 2013 and October&amp;#160;31, 2012 consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:97.265625%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="9" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="76%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Advance payments to vendors &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,548&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;2,261&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Debt issuance costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;494&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Notes receivable &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;399&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;475&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Prepaid expenses and other &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,841&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,991&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Total&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;8,282&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,727&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Advance payments to vendors relate to inventory purchases. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Represents the current portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Current portion of long-term notes receivable.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(4)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Primarily relates to other prepaid vendor expenses including insurance, rent and lease payments.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</us-gaap:ScheduleOfOtherCurrentAssetsTableTextBlock>
  <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="D2013Q3YTD" id="Fact-6F62DAD5277F5D79812DC4DBE4C2C082">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;text-align:left;font-size:11pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The following table summarizes stock option activity for the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;:  &lt;/font&gt;&lt;font style="font-family:inherit;font-size:11pt;"&gt; &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:99.80506822612085%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="6" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="11%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="11%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Number of&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;options&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;"&gt;Weighted&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;"&gt;average&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;"&gt;option&amp;#160; price&amp;#160;($)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Outstanding at October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,120,456&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6.96&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Granted&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;279,746&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;0.94&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Canceled&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(182,413&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6.36&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Outstanding at July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,217,789&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6.47&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
  <us-gaap:ScheduleOfStockholdersEquityTableTextBlock contextRef="D2013Q3YTD" id="Fact-3B382196EA243FE71E67C4DBE4CCB89B">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Changes in shareholders&amp;#8217; equity (deficit) were as follows for the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="12" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="62%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Total&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Shareholders&amp;#8217;&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Equity (Deficit)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Noncontrolling&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;interest&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Total&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Equity (Deficit)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance at October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,509&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(381&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,128&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Common stock issued for acquisition&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Share-based compensation&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,619&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,619&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Registration statement fees&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(20&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(20&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Taxes paid upon vesting of restricted stock awards, net of stock issued under benefit plans&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(154&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(154&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Preferred dividends &amp;#8211; Series B&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,400&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,400&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other comprehensive loss -  foreign currency translation adjustments&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;13&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;13&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reclass of noncontrolling interest due to liquidation of subsidiary&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(24,658&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(664&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(25,322&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance at July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(8,091&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(483&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(8,574&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:ScheduleOfStockholdersEquityTableTextBlock>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="D2012Q3" decimals="-3" id="Fact-A77DFCC5B830C51E4C76C4DBE4C25E84" unitRef="usd">4580000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="D2013Q3" decimals="-3" id="Fact-82B0C32619B021481C73C4DBE4C22373" unitRef="usd">5203000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="D2012Q3YTD" decimals="-3" id="Fact-6F8A696F32DB1B6E69BDC4DBE4C24A9C" unitRef="usd">12346000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="D2013Q3YTD" decimals="-3" id="Fact-49FFAD94B02C0857194EC4DBE4CC9B8D" unitRef="usd">16071000</us-gaap:SellingGeneralAndAdministrativeExpense>
  <us-gaap:ShareBasedCompensation contextRef="D2012Q3YTD" decimals="-3" id="Fact-8733BD3744FF695E17D3C4DBE4C28FEA" unitRef="usd">1517000</us-gaap:ShareBasedCompensation>
  <us-gaap:ShareBasedCompensation contextRef="D2013Q3YTD" decimals="-3" id="Fact-CA6291F3B84174D977A5C4DBE4CCC485" unitRef="usd">1619000</us-gaap:ShareBasedCompensation>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod contextRef="D2013Q3YTD" decimals="0" id="Fact-F576BE0A8A4191EFA332C4DBE4CCD0A9" unitRef="shares">1932</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod contextRef="D2013Q3YTD" decimals="0" id="Fact-5F809F8FDDC95522BD2DC4DBE4C27ACB" unitRef="shares">918919</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue contextRef="I2013Q3" decimals="2" id="Fact-BD85DB0466D7F714C385C4DBE4C24688" unitRef="usdPerShare">1.19</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber contextRef="I2013Q3" decimals="0" id="Fact-74891187B26315EB0073C4DBE4C2AF5C" unitRef="shares">5113077</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="D2013Q3YTD" decimals="0" id="Fact-CF0C38F259027C46F3E1C4DBE4CCE540" unitRef="shares">182413</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice contextRef="D2013Q3YTD" decimals="2" id="Fact-3017494974DD88371CC0C4DBE4C2DC60" unitRef="usdPerShare">6.36</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod contextRef="D2013Q3YTD" decimals="0" id="Fact-93FB4E56F49775DA7585C4DBE4C23304" unitRef="shares">279746</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="I2013Q3" decimals="0" id="Fact-F5235858164873AF2BC4C4DBE4C2C369" unitRef="shares">3217789</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="I2012Q4" decimals="0" id="Fact-0841BF149818FE687C8FC4DBE4CC85D9" unitRef="shares">3120456</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="I2012Q3" decimals="-5" id="Fact-7A614B891395FCDCFA50C4DBE4C2CB48" unitRef="shares">3200000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="I2013Q3" decimals="2" id="Fact-0C9590E73F60943071DDC4DBE4C26B18" unitRef="usdPerShare">6.47</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="I2012Q4" decimals="2" id="Fact-C45B889963B36FC3531EC4DBE4CCBA75" unitRef="usdPerShare">6.96</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="D2013Q3YTD" decimals="2" id="Fact-B43698C8B24FA8607E01C4DBE4CCD2CC" unitRef="usdPerShare">0.94</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="D2013Q3YTD" id="Fact-AF1261378F289A4F78FEC4DBE4C2D5DB">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-bottom:6px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;We have shareholder approved equity incentive plans and a shareholder approved Section 423 Stock Purchase Plan (the &amp;#8220;ESPP&amp;#8221;).  We account for stock awards to employees and non-employee directors under the fair value method.  We determine the fair value of stock options at the grant date using the Black-Scholes valuation model.  The model requires us to make estimates and assumptions regarding the expected life of the award, the risk-free interest rate, the expected volatility of our common stock price and the expected dividend yield. The fair value of restricted stock units ("RSU") and restricted stock awards (&amp;#8220;RSA&amp;#8221;) is based on the common stock price on the date of grant.  The fair value of stock awards is amortized to expense over the vesting period, which is generally four years.  &lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
  <us-gaap:StockGrantedDuringPeriodValueSharebasedCompensation contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" decimals="-3" id="Fact-CF6AA2B013731E201250C4DBE4CC12B3" unitRef="usd">0</us-gaap:StockGrantedDuringPeriodValueSharebasedCompensation>
  <us-gaap:StockGrantedDuringPeriodValueSharebasedCompensation contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" decimals="-3" id="Fact-DF8E1BF55AF5956181DEC4DBE4CCFDEB" unitRef="usd">1619000</us-gaap:StockGrantedDuringPeriodValueSharebasedCompensation>
  <us-gaap:StockGrantedDuringPeriodValueSharebasedCompensation contextRef="D2013Q3YTD" decimals="-3" id="Fact-D1E9FDFF0EA15E25061AC4DBE4C26D21" unitRef="usd">1619000</us-gaap:StockGrantedDuringPeriodValueSharebasedCompensation>
  <us-gaap:StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans contextRef="D2013Q3YTD" decimals="0" id="Fact-B765966D85CF0DB1700EC4DBE4CC3714" unitRef="shares">224789</us-gaap:StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans>
  <us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="D2013Q1YTD" decimals="-5" id="Fact-FC5834D7E0B2A720B784C4DBE4C212E8" unitRef="shares">3500000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
  <us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="D2012Q3YTD" decimals="-3" id="Fact-611F9D4C1E114F082788C4DBE4C2CE8E" unitRef="usd">0</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
  <us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="D2013Q3YTD" decimals="-3" id="Fact-308520553136A2C6D340C4DBE4C27140" unitRef="usd">3562000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
  <us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" decimals="-3" id="Fact-76A2AFDA1B775FBC09CCC4DBE4C2CD7C" unitRef="usd">0</us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan>
  <us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" decimals="-3" id="Fact-73819E75CE9B415FF085C4DBE4C2D159" unitRef="usd">-154000</us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan>
  <us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan contextRef="D2013Q3YTD" decimals="-3" id="Fact-09796BF3AA2F0A8D1FFCC4DBE4C296E2" unitRef="usd">-154000</us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan>
  <us-gaap:StockIssuedDuringPeriodValueEmployeeStockPurchasePlan contextRef="D2013Q3YTD" decimals="2" id="Fact-48F81F32275D51A7F3F0C4DBE4C2AB1F" unitRef="usd">0.79</us-gaap:StockIssuedDuringPeriodValueEmployeeStockPurchasePlan>
  <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="D2013Q3YTD" decimals="-3" id="Fact-9709BE021453528EDAAAC4DBE4C20D15" unitRef="usd">3562000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
  <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" decimals="-3" id="Fact-11694E4BAC68C7B27C0EC4DBE4C237C4" unitRef="usd">0</us-gaap:StockIssuedDuringPeriodValueNewIssues>
  <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" decimals="-3" id="Fact-46479B14B460DC3376C6C4DBE4C2DDFB" unitRef="usd">3562000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
  <us-gaap:StockholdersEquity contextRef="I2012Q4" decimals="-3" id="Fact-8C3A12A887DB9EDF8099C4DBE4C2F98D" unitRef="usd">14509000</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquity contextRef="I2013Q3" decimals="-3" id="Fact-2A0A0F2CE2F2DE9F833CC4DBE4CC1404" unitRef="usd">-8091000</us-gaap:StockholdersEquity>
  <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="I2013Q3" decimals="-3" id="Fact-B524ABA60DD8ABD9AD8DC4DBE4C27D30" unitRef="usd">-8574000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
  <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="I2012Q4" decimals="-3" id="Fact-C5994E33590B2887A634C4DBE4CC401A" unitRef="usd">14128000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
  <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="I2013Q3_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" decimals="-3" id="Fact-E22030423CE98C01011FC4DBE4C25311" unitRef="usd">-483000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
  <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="I2013Q3_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" decimals="-3" id="Fact-05DE2CB696CE4788B43DC4DBE4C25656" unitRef="usd">-8091000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
  <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="I2012Q4_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" decimals="-3" id="Fact-AF0EBA0B22252253AD61C4DBE4C2A17E" unitRef="usd">14509000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
  <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="I2012Q4_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" decimals="-3" id="Fact-6B4BEC4D8FBB0D93B45DC4DBE4CCAB15" unitRef="usd">-381000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
  <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="D2013Q3YTD" id="Fact-6797C5DF409C601372E2C4DBE4C20374">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Shareholders&amp;#8217; Equity (Deficit)&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Changes in shareholders&amp;#8217; equity (deficit)&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Changes in shareholders&amp;#8217; equity (deficit) were as follows for the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="12" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="62%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Total&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Shareholders&amp;#8217;&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Equity (Deficit)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Noncontrolling&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;interest&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Total&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Equity (Deficit)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance at October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,509&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(381&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,128&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Common stock issued for acquisition&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Share-based compensation&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,619&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,619&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Registration statement fees&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(20&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(20&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Taxes paid upon vesting of restricted stock awards, net of stock issued under benefit plans&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(154&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(154&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Preferred dividends &amp;#8211; Series B&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,400&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,400&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other comprehensive loss -  foreign currency translation adjustments&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;13&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;13&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reclass of noncontrolling interest due to liquidation of subsidiary&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(24,658&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(664&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(25,322&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance at July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(8,091&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(483&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(8,574&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:center;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Common Stock Issuances&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;On December 20, 2012, the Company issued &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;3.5 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; shares of common stock for the remaining &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;61 percent&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; of outstanding Versa shares. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The Company may sell common stock on the open market from time to time to raise funds in order to pay obligations related to the Company's outstanding Series I and Series B preferred shares.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
  <us-gaap:TemporaryEquityCarryingAmountAttributableToParent contextRef="I2012Q4" decimals="-3" id="Fact-F40BAE3FA8DA8D795D38C4DBE4CC3D12" unitRef="usd">59857000</us-gaap:TemporaryEquityCarryingAmountAttributableToParent>
  <us-gaap:TemporaryEquityCarryingAmountAttributableToParent contextRef="I2013Q3" decimals="-3" id="Fact-64774E155AD52BE37769C4DBE4CC7F6C" unitRef="usd">59857000</us-gaap:TemporaryEquityCarryingAmountAttributableToParent>
  <us-gaap:TemporaryEquitySharesOutstanding contextRef="I2013Q3" decimals="0" id="Fact-F3617EB2696BF84DE410C4DBE4CC1D71" unitRef="shares">64020</us-gaap:TemporaryEquitySharesOutstanding>
  <us-gaap:TemporaryEquitySharesOutstanding contextRef="I2012Q4" decimals="0" id="Fact-1ACAD23CD2DF7162FA10C4DBE4CCDF25" unitRef="shares">64020</us-gaap:TemporaryEquitySharesOutstanding>
  <us-gaap:TreasuryStockShares contextRef="I2013Q3" decimals="0" id="Fact-6EC8848A0647F554EDA0C4DBE4CCA4BA" unitRef="shares">5679</us-gaap:TreasuryStockShares>
  <us-gaap:TreasuryStockShares contextRef="I2012Q4" decimals="0" id="Fact-652B285494BEF80149D8C4DBE4C2748C" unitRef="shares">5679</us-gaap:TreasuryStockShares>
  <us-gaap:TreasuryStockValue contextRef="I2012Q4" decimals="-3" id="Fact-D36921F0F1411ADEE731C4DBE4C20609" unitRef="usd">53000</us-gaap:TreasuryStockValue>
  <us-gaap:TreasuryStockValue contextRef="I2013Q3" decimals="-3" id="Fact-F7A94F24D395AE1B6862C4DBE4C22A79" unitRef="usd">53000</us-gaap:TreasuryStockValue>
  <us-gaap:UnbilledContractsReceivable contextRef="I2013Q3" decimals="-3" id="Fact-B334A8172958C421F461C4DBE4C2947C" unitRef="usd">19163000</us-gaap:UnbilledContractsReceivable>
  <us-gaap:UnbilledContractsReceivable contextRef="I2012Q4" decimals="-3" id="Fact-F2C611C3A369809E7E83C4DBE4CCDE12" unitRef="usd">6288000</us-gaap:UnbilledContractsReceivable>
  <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment contextRef="D2013Q3YTD" decimals="0" id="Fact-BD43E008440D7861A8A0C4DBE4C2631D" unitRef="shares">0</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
  <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment contextRef="D2012Q3" decimals="0" id="Fact-6DA50C65426EC43A9C7CC4DBE4CC28D8" unitRef="shares">0</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
  <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment contextRef="D2012Q3YTD" decimals="0" id="Fact-D5DC90DA28F0D736BD5AC4DBE4C240A2" unitRef="shares">0</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
  <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment contextRef="D2013Q3" decimals="0" id="Fact-0226708A574EE9C51C9AC4DBE4C2E4CB" unitRef="shares">0</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
  <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="D2013Q3YTD" decimals="0" id="Fact-3A6360D35F0FE2D376ACC4DBE4CCD554" unitRef="shares">190006331</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
  <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="D2012Q3" decimals="0" id="Fact-322BB98632C9515236CBC4DBE4C23135" unitRef="shares">185906834</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
  <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="D2013Q3" decimals="0" id="Fact-759C4B1E2D1BB1E0B151C4DBE4C250A6" unitRef="shares">192051578</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
  <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="D2012Q3YTD" decimals="0" id="Fact-BF20665D35D265A1098DC4DBE4CC88AE" unitRef="shares">158548998</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
  <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="D2012Q3" decimals="0" id="Fact-5BBB436241CBE4F9FC47C4DBE4C2E4B4" unitRef="shares">185906834</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
  <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="D2013Q3" decimals="0" id="Fact-FDDF2F79E60F01FC1F54C4DBE4C25F61" unitRef="shares">192051578</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
  <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="D2013Q3YTD" decimals="0" id="Fact-DB99BB582734C1FB7674C4DBE4C25174" unitRef="shares">190006331</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
  <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="D2012Q3YTD" decimals="0" id="Fact-587597F18E07FDF3DBEBC4DBE4CC8B0D" unitRef="shares">158548998</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
  <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="D2013Q3" decimals="0" id="Fact-33E3AD501097237930DBC4DBE4C2B2EC" unitRef="shares">192051578</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
  <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="D2012Q3" decimals="0" id="Fact-C699F978AE37524B3EC3C4DBE4C25EFB" unitRef="shares">185906834</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
  <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="D2013Q3YTD" decimals="0" id="Fact-EFB2E230B7D5ED9E1340C4DBE4CCB0CE" unitRef="shares">190006331</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
  <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="D2012Q3YTD" decimals="0" id="Fact-64BB01510FBE9CB2528FC4DBE4CCEBB6" unitRef="shares">158548998</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
  <fcel:AccruedContractAndOperatingCosts contextRef="I2013Q3" decimals="-3" id="Fact-5E87B061176B365DE567C4DBE4CC5CAB" unitRef="usd">40000</fcel:AccruedContractAndOperatingCosts>
  <fcel:AccruedContractAndOperatingCosts contextRef="I2012Q4" decimals="-3" id="Fact-A544335060AE0E35A607C4DBE4CC93CB" unitRef="usd">39000</fcel:AccruedContractAndOperatingCosts>
  <fcel:AccumulatedDepreciationOnLongTermStacks contextRef="I2013Q3" decimals="-5" id="Fact-7E41B294655F68080305C4DBE4CC0221" unitRef="usd">10400000</fcel:AccumulatedDepreciationOnLongTermStacks>
  <fcel:AccumulatedDepreciationOnLongTermStacks contextRef="I2012Q4" decimals="-5" id="Fact-3EB80E5268967C03CEA3C4DBE4C26A41" unitRef="usd">7600000</fcel:AccumulatedDepreciationOnLongTermStacks>
  <fcel:AdvancePaymentsToVendors contextRef="I2012Q4" decimals="-3" id="Fact-2526922AB1248CCB4A52C4DBE4CC69A5" unitRef="usd">2261000</fcel:AdvancePaymentsToVendors>
  <fcel:AdvancePaymentsToVendors contextRef="I2013Q3" decimals="-3" id="Fact-7C7699A62787571A8EEBC4DBE4CCBE18" unitRef="usd">3548000</fcel:AdvancePaymentsToVendors>
  <fcel:CarryingValueOfSeries1PreferredShares contextRef="I2013Q3" decimals="-5" id="Fact-0D0EA379A0167DB02329C4DBE4C22BF9" unitRef="cad">14800000</fcel:CarryingValueOfSeries1PreferredShares>
  <fcel:CarryingValueOfSeries1PreferredShares contextRef="I2012Q4" decimals="-5" id="Fact-B06166C605E0FD8FC92FC4DBE4C2B8BC" unitRef="cad">14200000</fcel:CarryingValueOfSeries1PreferredShares>
  <fcel:CarryingValueOfSeries1PreferredShares contextRef="I2013Q3" decimals="-5" id="Fact-E5459A88BFA89C4AB7B0C4DBE4CC2E73" unitRef="usd">14400000</fcel:CarryingValueOfSeries1PreferredShares>
  <fcel:CarryingValueOfSeries1PreferredShares contextRef="I2012Q4" decimals="-5" id="Fact-FFFA17CB42FD7B29E593C4DBE4C22369" unitRef="usd">14200000</fcel:CarryingValueOfSeries1PreferredShares>
  <fcel:CommercialCustomersAccountsReceivable contextRef="I2012Q4" decimals="-3" id="Fact-E97494BC1152E9BDA201C4DBE4CC9FA2" unitRef="usd">25074000</fcel:CommercialCustomersAccountsReceivable>
  <fcel:CommercialCustomersAccountsReceivable contextRef="I2013Q3" decimals="-3" id="Fact-FFC1575B264693CA369EC4DBE4CC6AF6" unitRef="usd">38886000</fcel:CommercialCustomersAccountsReceivable>
  <fcel:CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions contextRef="D2012Q3YTD" decimals="-3" id="Fact-3B46DE4828DBE724E274C4DBE4CC81F0" unitRef="usd">84000</fcel:CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions>
  <fcel:CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions contextRef="D2013Q3YTD" decimals="-3" id="Fact-E4A8F4596EAB1BBE4864C4DBE4C2EF64" unitRef="usd">85000</fcel:CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions>
  <fcel:CommonStockIssuedInSettlementOfPriorYearBonusObligation contextRef="D2013Q3YTD" decimals="-3" id="Fact-4A9D5EEBAD4D7E2B922DC4DBE4C280DB" unitRef="usd">0</fcel:CommonStockIssuedInSettlementOfPriorYearBonusObligation>
  <fcel:CommonStockIssuedInSettlementOfPriorYearBonusObligation contextRef="D2012Q3YTD" decimals="-3" id="Fact-9AA81CBFC8A402ECEDCFC4DBE4C27BBD" unitRef="usd">550000</fcel:CommonStockIssuedInSettlementOfPriorYearBonusObligation>
  <fcel:CommonStockOwnershipPercentage contextRef="I2013Q3_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember" decimals="2" id="Fact-2F29ABD94A39AD7D25F4C4DBE4C2C2F9" unitRef="number">0.16</fcel:CommonStockOwnershipPercentage>
  <fcel:CompletedStandardComponent contextRef="I2013Q3" decimals="-5" id="Fact-7A0A53DDF0CE2E07E286C4DBE4CC1B6F" unitRef="usd">1400000</fcel:CompletedStandardComponent>
  <fcel:CompletedStandardComponent contextRef="I2012Q4" decimals="-5" id="Fact-63DCD50109A32617FA95C4DBE4CCE8FC" unitRef="usd">11300000</fcel:CompletedStandardComponent>
  <fcel:CostsForRepairAndUpgrades contextRef="D2013Q3YTD" decimals="-5" id="Fact-3BFE05026C555E2B7A15C4DBE4CCFA72" unitRef="usd">100000</fcel:CostsForRepairAndUpgrades>
  <fcel:DebtAndCapitalLeasesFutureMinimumPaymentsDue contextRef="I2013Q3" decimals="-3" id="Fact-D53DE7E8B253BB3A5A56C4DBE4CC686D" unitRef="usd">46079000</fcel:DebtAndCapitalLeasesFutureMinimumPaymentsDue>
  <fcel:DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears contextRef="I2013Q3" decimals="-3" id="Fact-220870FA26BEA029E400C4DBE4C27736" unitRef="usd">40410000</fcel:DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears>
  <fcel:DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears contextRef="I2013Q3" decimals="-3" id="Fact-898F63469FECD3C55AA5C4DBE4C22463" unitRef="usd">256000</fcel:DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears>
  <fcel:DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears contextRef="I2013Q3" decimals="-3" id="Fact-762C939FC5FD3EF6A096C4DBE4C2D334" unitRef="usd">277000</fcel:DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears>
  <fcel:DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears contextRef="I2013Q3" decimals="-3" id="Fact-A841E1953A37F0B778ACC4DBE4C21B38" unitRef="usd">309000</fcel:DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears>
  <fcel:DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter contextRef="I2013Q3" decimals="-3" id="Fact-0069DA34EF09190C90CBC4DBE4C29490" unitRef="usd">4424000</fcel:DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter>
  <fcel:DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months contextRef="I2013Q3" decimals="-3" id="Fact-6411AAF013A520E0978CC4DBE4C25F7C" unitRef="usd">403000</fcel:DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months>
  <fcel:Interestexpenseonpreferredstockobligations contextRef="D2013Q3YTD" decimals="-3" id="Fact-833DBD66AC32E19D547AC4DBE4C22E18" unitRef="usd">1495000</fcel:Interestexpenseonpreferredstockobligations>
  <fcel:Interestexpenseonpreferredstockobligations contextRef="D2012Q3YTD" decimals="-3" id="Fact-C58D220FCA25EDE58964C4DBE4C21A28" unitRef="usd">1536000</fcel:Interestexpenseonpreferredstockobligations>
  <fcel:LetterOfCreditDateOfExpiration contextRef="D2013Q3YTD" id="Fact-BE0E79652CED6493D15AC4DBE4C26E90">2019-04-01</fcel:LetterOfCreditDateOfExpiration>
  <fcel:LicenseFeeAndRoyaltyIncome contextRef="D2013Q3" decimals="-3" id="Fact-FBBF8B4B4712C6D9377BC4DBE4CCFA50" unitRef="usd">0</fcel:LicenseFeeAndRoyaltyIncome>
  <fcel:LicenseFeeAndRoyaltyIncome contextRef="D2012Q3" decimals="-3" id="Fact-361516393E42A5C3F1CFC4DBE4C2EEBF" unitRef="usd">422000</fcel:LicenseFeeAndRoyaltyIncome>
  <fcel:LicenseFeeAndRoyaltyIncome contextRef="D2012Q3YTD" decimals="-3" id="Fact-90DDAF9CC6745DC2FA8FC4DBE4C23E11" unitRef="usd">1258000</fcel:LicenseFeeAndRoyaltyIncome>
  <fcel:LicenseFeeAndRoyaltyIncome contextRef="D2013Q3YTD" decimals="-3" id="Fact-9528A079BB48E201166EC4DBE4C29BF7" unitRef="usd">0</fcel:LicenseFeeAndRoyaltyIncome>
  <fcel:LicenseFeeReceivable contextRef="I2012Q4" decimals="-3" id="Fact-8A5A27572A987580DF03C4DBE4CC33B4" unitRef="usd">10000000</fcel:LicenseFeeReceivable>
  <fcel:LicenseFeeReceivable contextRef="I2013Q3" decimals="-3" id="Fact-3A0A4B2ADDF5B1272EBDC4DBE4C25B12" unitRef="usd">0</fcel:LicenseFeeReceivable>
  <fcel:LongTermPreferredStockObligationOfSubsidiary contextRef="I2012Q4" decimals="-3" id="Fact-63677EE8731BF3610D08C4DBE4CC0CB5" unitRef="usd">13095000</fcel:LongTermPreferredStockObligationOfSubsidiary>
  <fcel:LongTermPreferredStockObligationOfSubsidiary contextRef="I2013Q3" decimals="-3" id="Fact-F430A841893EABDA1DDFC4DBE4CCF15E" unitRef="usd">13310000</fcel:LongTermPreferredStockObligationOfSubsidiary>
  <fcel:LongTermStackResidualValue contextRef="I2013Q3" decimals="-3" id="Fact-01C7EAD14276B91EF69EC4DBE4CCBB01" unitRef="usd">11550000</fcel:LongTermStackResidualValue>
  <fcel:LongTermStackResidualValue contextRef="I2012Q4" decimals="-3" id="Fact-D4DCAB120D3EB3F83F7DC4DBE4CC4808" unitRef="usd">14316000</fcel:LongTermStackResidualValue>
  <fcel:LossReserveOnServiceAgreements contextRef="I2012Q4" decimals="-5" id="Fact-52E88E401132D0007F65C4DBE4C2D633" unitRef="usd">5000000</fcel:LossReserveOnServiceAgreements>
  <fcel:LossReserveOnServiceAgreements contextRef="I2013Q3" decimals="-5" id="Fact-D70F4991527C2F023BA5C4DBE4C2BD80" unitRef="usd">4100000</fcel:LossReserveOnServiceAgreements>
  <fcel:OtherAssetsNonCurrentNetTextBlock contextRef="D2013Q3YTD" id="Fact-CA15404855FC04F16A32C4DBE4CC855F">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Other Assets, net&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other assets, net at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:center;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:99.80506822612085%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Long-term stack residual value &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;11,550&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,316&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Debt issuance costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,916&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;911&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,870&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other Assets, net&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,377&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;16,186&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Relates to stack replacements performed under the Company's SA's. In circumstances where the useful life of the stack replacement extends beyond the contractual term of the SA and the Company retains title for the stack from the customer upon expiration or non-renewal of the SA, the cost of the stack replacement is recorded as a long term asset and is 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. Accumulated depreciation was &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$10.4 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$7.6 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; for the periods ended &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Represents the long-term portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Includes security deposits and notes receivable.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</fcel:OtherAssetsNonCurrentNetTextBlock>
  <fcel:PaymentOfPreferredDividendsAndReturnOfCapital contextRef="D2012Q3YTD" decimals="-3" id="Fact-DE1C8ED25C4B08A297FBC4DBE4C263AC" unitRef="usd">6506000</fcel:PaymentOfPreferredDividendsAndReturnOfCapital>
  <fcel:PaymentOfPreferredDividendsAndReturnOfCapital contextRef="D2013Q3YTD" decimals="-3" id="Fact-56103B908C530AEEB250C4DBE4C206EE" unitRef="usd">3339000</fcel:PaymentOfPreferredDividendsAndReturnOfCapital>
  <fcel:PercentOfCustomerConsolidatedRevenuesTableTextBlock contextRef="D2013Q3YTD" id="Fact-6B61F9FD837F7486EC13C4DBE4C26817">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The percent of consolidated revenues from each customer is presented below.&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:92.39766081871345%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="12" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="59%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="5" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Three Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="5" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Nine Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;POSCO Energy&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;34&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;72&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;53&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;72&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Dominion Bridgeport Fuel Cell, LLC&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;51&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;32&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;U.S. Government (primarily the Department of Energy)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;9&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;5&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;7&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Combined&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;89&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;81&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;90&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;79&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</fcel:PercentOfCustomerConsolidatedRevenuesTableTextBlock>
  <fcel:PreferredStockObligationOfSubsidiary contextRef="I2013Q3" decimals="-3" id="Fact-47BE14626A9AE47D0DE5C4DBE4CCEAE0" unitRef="usd">1046000</fcel:PreferredStockObligationOfSubsidiary>
  <fcel:PreferredStockObligationOfSubsidiary contextRef="I2012Q4" decimals="-3" id="Fact-B6ADEB3514981A1C68F1C4DBE4C2479C" unitRef="usd">1075000</fcel:PreferredStockObligationOfSubsidiary>
  <fcel:ProductWarrantyAccrualPaymentAndAdjustments contextRef="D2013Q3YTD" decimals="-5" id="Fact-9756F7A2ACFE1A72D432C4DBE4C20E74" unitRef="usd">2000000</fcel:ProductWarrantyAccrualPaymentAndAdjustments>
  <fcel:ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" decimals="-3" id="Fact-5833111A4BB40B0933E7C4DBE4CCE86C" unitRef="usd">562000</fcel:ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary>
  <fcel:ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary contextRef="D2013Q3YTD" decimals="-3" id="Fact-0B1048CB264D9601933CC4DBE4C26986" unitRef="usd">0</fcel:ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary>
  <fcel:ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" decimals="-3" id="Fact-475FC2A266085793A6C2C4DBE4CCE591" unitRef="usd">-562000</fcel:ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary>
  <fcel:Registrationstatementfees contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" decimals="-3" id="Fact-046114537C9844C184FCE4C7C0197EED" unitRef="usd">0</fcel:Registrationstatementfees>
  <fcel:Registrationstatementfees contextRef="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" decimals="-3" id="Fact-E022ECE1739CD80921DAE4C63FA69F85" unitRef="usd">-20000</fcel:Registrationstatementfees>
  <fcel:Registrationstatementfees contextRef="D2013Q3YTD" decimals="-3" id="Fact-8A9A175CE10ADC1A38DFE4C802E2BD96" unitRef="usd">-20000</fcel:Registrationstatementfees>
  <fcel:ReserveForLongTermServiceAgreement contextRef="I2012Q4" decimals="-3" id="Fact-450F01D73B7812603EE1C4DBE4C2C1F9" unitRef="usd">7222000</fcel:ReserveForLongTermServiceAgreement>
  <fcel:ReserveForLongTermServiceAgreement contextRef="I2013Q3" decimals="-3" id="Fact-19FC99007552ECE584E9C4DBE4CC3B58" unitRef="usd">5222000</fcel:ReserveForLongTermServiceAgreement>
  <fcel:ReserveForPerformanceGuarantees contextRef="I2012Q4" decimals="-5" id="Fact-BE96CAD54C357E79CF6CC4DBE4C2809C" unitRef="usd">2200000</fcel:ReserveForPerformanceGuarantees>
  <fcel:ReserveForPerformanceGuarantees contextRef="I2013Q3" decimals="-5" id="Fact-4C527BB5141DA784D432C4DBE4C26616" unitRef="usd">1100000</fcel:ReserveForPerformanceGuarantees>
  <fcel:ReserveForRepairAndUpgradeProgram contextRef="I2013Q3" decimals="-3" id="Fact-6D63E98EBF62FA96F98FC4DBE4CC4190" unitRef="usd">4669000</fcel:ReserveForRepairAndUpgradeProgram>
  <fcel:ReserveForRepairAndUpgradeProgram contextRef="I2012Q4" decimals="-3" id="Fact-C986F79AED3A9E3F0509C4DBE4CC448A" unitRef="usd">4753000</fcel:ReserveForRepairAndUpgradeProgram>
  <fcel:ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares contextRef="D2013Q3YTD" decimals="-5" id="Fact-EE3BC54045ABB7984D07C4DBE4CC2D11" unitRef="usd">900000</fcel:ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares>
  <fcel:ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares contextRef="D2013Q3YTD" decimals="-5" id="Fact-4412C5808041DB8A461CC4DBE4CCFB45" unitRef="cad">900000</fcel:ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares>
  <fcel:ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock contextRef="D2013Q3YTD" id="Fact-CD61AA5BB50F671E9AA6C4DBE4C221F1">&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size: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 July 31, 2013 are as follows:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:98.828125%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="4" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="89%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;height:20px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;height:20px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 1&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;403&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 2&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;309&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 3&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;277&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 4&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;256&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 5&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;40,410&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&amp;#160;Thereafter&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,424&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;46,079&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:1pt;"&gt;&lt;font style="font-family:inherit;font-size:1pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:1pt;"&gt;&lt;font style="font-family:inherit;font-size:1pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-top:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</fcel:ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2013Q3_us-gaap_MajorCustomersAxis_fcel_USGovernmentMember" decimals="2" id="Fact-45F4DBC2EBB250CC6A98C4DBE4CCB99D" unitRef="number">0.04</fcel:SignificantCustomerRevenuePercentage>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2012Q3_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember" decimals="2" id="Fact-1849B37681D3735CF787C4DBE4CCD8FD" unitRef="number">0.72</fcel:SignificantCustomerRevenuePercentage>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2013Q3YTD_us-gaap_MajorCustomersAxis_fcel_DominionBridgeportFuelcellParkMember" decimals="2" id="Fact-CFCB970919D5EC140E29C4DBE4CCD696" unitRef="number">0.32</fcel:SignificantCustomerRevenuePercentage>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2013Q3" decimals="2" id="Fact-9A47B90393D147C25022C4DBE4CC0CF1" unitRef="number">0.89</fcel:SignificantCustomerRevenuePercentage>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2013Q3YTD" decimals="2" id="Fact-465094CF0F66F394E884C4DBE4CCC3A9" unitRef="number">0.90</fcel:SignificantCustomerRevenuePercentage>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2012Q3" decimals="2" id="Fact-19E49C87E0352A34949EC4DBE4CC92C4" unitRef="number">0.81</fcel:SignificantCustomerRevenuePercentage>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2013Q3_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember" decimals="2" id="Fact-90F1683F811AC06F241DC4DBE4CC0339" unitRef="number">0.34</fcel:SignificantCustomerRevenuePercentage>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2012Q3YTD_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember" decimals="2" id="Fact-AA76B810A2BC6BDBB33BC4DBE4CCE952" unitRef="number">0.72</fcel:SignificantCustomerRevenuePercentage>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2013Q3_us-gaap_MajorCustomersAxis_fcel_DominionBridgeportFuelcellParkMember" decimals="2" id="Fact-AF609C03CCD9FAAAA2DAC4DBE4CCC02F" unitRef="number">0.51</fcel:SignificantCustomerRevenuePercentage>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2012Q3_us-gaap_MajorCustomersAxis_fcel_USGovernmentMember" decimals="2" id="Fact-2347FCECD97ADCBF13C6C4DBE4CCACE1" unitRef="number">0.09</fcel:SignificantCustomerRevenuePercentage>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2012Q3YTD_us-gaap_MajorCustomersAxis_fcel_DominionBridgeportFuelcellParkMember" decimals="2" id="Fact-8A496721A9F4C9FC3E5EC4DBE4CC162F" unitRef="number">0.00</fcel:SignificantCustomerRevenuePercentage>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2012Q3YTD" decimals="2" id="Fact-81A82CA06115B6D2C487C4DBE4CC740A" unitRef="number">0.79</fcel:SignificantCustomerRevenuePercentage>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2012Q3YTD_us-gaap_MajorCustomersAxis_fcel_USGovernmentMember" decimals="2" id="Fact-94243A473E6E14B81F34C4DBE4CC24C5" unitRef="number">0.07</fcel:SignificantCustomerRevenuePercentage>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2013Q3YTD_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember" decimals="2" id="Fact-9C0ED5A8D41A8B20AA1AC4DBE4CCDCFE" unitRef="number">0.53</fcel:SignificantCustomerRevenuePercentage>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2013Q3YTD_us-gaap_MajorCustomersAxis_fcel_USGovernmentMember" decimals="2" id="Fact-1161A774C73B9B967848C4DBE4CCC072" unitRef="number">0.05</fcel:SignificantCustomerRevenuePercentage>
  <fcel:SignificantCustomerRevenuePercentage contextRef="D2012Q3_us-gaap_MajorCustomersAxis_fcel_DominionBridgeportFuelcellParkMember" decimals="2" id="Fact-8160D1BAC5192C5ED0F3C4DBE4CC3EB5" unitRef="number">0.00</fcel:SignificantCustomerRevenuePercentage>
  <fcel:TreasuryNotesMatured contextRef="D2013Q3YTD" decimals="-3" id="Fact-D1103C04F33661A3D888C4DBE4C286BE" unitRef="usd">0</fcel:TreasuryNotesMatured>
  <fcel:TreasuryNotesMatured contextRef="D2012Q3YTD" decimals="-3" id="Fact-B78CECB97241BB51BC59C4DBE4C2D8F9" unitRef="usd">12000000</fcel:TreasuryNotesMatured>
  <fcel:UsGovernmentAccountsReceivableTotal contextRef="I2012Q4" decimals="-3" id="Fact-D833331BC41E5FBFD2E0C4DBE4CCD46D" unitRef="usd">910000</fcel:UsGovernmentAccountsReceivableTotal>
  <fcel:UsGovernmentAccountsReceivableTotal contextRef="I2013Q3" decimals="-3" id="Fact-A00B3D08444BC8E7C694C4DBE4CC01FB" unitRef="usd">1464000</fcel:UsGovernmentAccountsReceivableTotal>
  <dei:AmendmentFlag contextRef="D2013Q3YTD" id="Fact-5EA9ED4D6E95146D0D98C4DBE4CCF949">false</dei:AmendmentFlag>
  <dei:CurrentFiscalYearEndDate contextRef="D2013Q3YTD" id="Fact-71E25576E02CE4EFBC1EC4DBE4C27B79">--10-31</dei:CurrentFiscalYearEndDate>
  <dei:DocumentFiscalPeriodFocus contextRef="D2013Q3YTD" id="Fact-2A2B34B1697A42E118A0C4DBE4C215AB">Q3</dei:DocumentFiscalPeriodFocus>
  <dei:DocumentFiscalYearFocus contextRef="D2013Q3YTD" id="Fact-5895A21B824941D8C30FC4DBE4CC0CDD">2013</dei:DocumentFiscalYearFocus>
  <dei:DocumentPeriodEndDate contextRef="D2013Q3YTD" id="Fact-D9115E51322D2B6F4D4FC4DBE4C2933D">2013-07-31</dei:DocumentPeriodEndDate>
  <dei:DocumentType contextRef="D2013Q3YTD" id="Fact-E58690DAED72B39FD981C4DBE4CC62EA">10-Q</dei:DocumentType>
  <dei:EntityCentralIndexKey contextRef="D2013Q3YTD" id="Fact-EA514C1EAA1643759273C4DBE4C26D9F">0000886128</dei:EntityCentralIndexKey>
  <dei:EntityCommonStockSharesOutstanding contextRef="I2013Q4SharesOutstanding" decimals="0" id="Fact-4316E554D0918B3C222AC4DBE4C22C9E" unitRef="shares">192062502</dei:EntityCommonStockSharesOutstanding>
  <dei:EntityFilerCategory contextRef="D2013Q3YTD" id="Fact-9C9511B0B05FBDF3AAFEC4DBE4CC28DF">Accelerated Filer</dei:EntityFilerCategory>
  <dei:EntityRegistrantName contextRef="D2013Q3YTD" id="Fact-F6EDD0CEC1FF14EFB9E4C4DBE4C2B9AE">FUELCELL ENERGY INC
</dei:EntityRegistrantName>
  <link:footnoteLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended">
    <link:loc xlink:href="#Fact-007AA076E7C9883D3B3EC4DBE4CC21D9" xlink:label="Fact-007AA076E7C9883D3B3EC4DBE4CC21D9_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-00E451866EC5390488CBC4DBE4CC855E" xlink:label="Fact-00E451866EC5390488CBC4DBE4CC855E_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-01C7EAD14276B91EF69EC4DBE4CCBB01" xlink:label="Fact-01C7EAD14276B91EF69EC4DBE4CCBB01_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-0226708A574EE9C51C9AC4DBE4C2E4CB" xlink:label="Fact-0226708A574EE9C51C9AC4DBE4C2E4CB_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-046DA0430431621E3BBEC4DBE4C26C64" xlink:label="Fact-046DA0430431621E3BBEC4DBE4C26C64_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-0DA04050657CBB0CAE60C4DBE4CC541B" xlink:label="Fact-0DA04050657CBB0CAE60C4DBE4CC541B_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-13E628C59D4C27788EFDC4DBE4CC7471" xlink:label="Fact-13E628C59D4C27788EFDC4DBE4CC7471_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-19FC99007552ECE584E9C4DBE4CC3B58" xlink:label="Fact-19FC99007552ECE584E9C4DBE4CC3B58_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-1FE9C22313CCB17DD554C15E26B2D39C" xlink:label="Fact-1FE9C22313CCB17DD554C15E26B2D39C_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-2526922AB1248CCB4A52C4DBE4CC69A5" xlink:label="Fact-2526922AB1248CCB4A52C4DBE4CC69A5_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-2967361AAEFCAD467E97C4DBE4C2D31D" xlink:label="Fact-2967361AAEFCAD467E97C4DBE4C2D31D_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-3208FDADB83994DAE882C4DBE4CC9E76" xlink:label="Fact-3208FDADB83994DAE882C4DBE4CC9E76_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-3EF2F083313FF1AA0C6CC4DBE4CCD127" xlink:label="Fact-3EF2F083313FF1AA0C6CC4DBE4CCD127_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-450F01D73B7812603EE1C4DBE4C2C1F9" xlink:label="Fact-450F01D73B7812603EE1C4DBE4C2C1F9_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-4658528E6ED59F8F132FC4DBE4CC6A64" xlink:label="Fact-4658528E6ED59F8F132FC4DBE4CC6A64_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-5A3A01A3C0438DB13DA2C4DBE4C26E9C" xlink:label="Fact-5A3A01A3C0438DB13DA2C4DBE4C26E9C_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-5E87B061176B365DE567C4DBE4CC5CAB" xlink:label="Fact-5E87B061176B365DE567C4DBE4CC5CAB_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-6D63E98EBF62FA96F98FC4DBE4CC4190" xlink:label="Fact-6D63E98EBF62FA96F98FC4DBE4CC4190_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-6DA50C65426EC43A9C7CC4DBE4CC28D8" xlink:label="Fact-6DA50C65426EC43A9C7CC4DBE4CC28D8_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-7B745E54980F706A344DEE922AFA5193" xlink:label="Fact-7B745E54980F706A344DEE922AFA5193_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-7C7699A62787571A8EEBC4DBE4CCBE18" xlink:label="Fact-7C7699A62787571A8EEBC4DBE4CCBE18_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-7DD2EBBFC89029879F37C4DBE4CCDB8C" xlink:label="Fact-7DD2EBBFC89029879F37C4DBE4CCDB8C_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-7DFCE25CD1A49C6F3A87C1610147870D" xlink:label="Fact-7DFCE25CD1A49C6F3A87C1610147870D_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-90FB54DEA8EE5B4602C9C4DBE4C2AB74" xlink:label="Fact-90FB54DEA8EE5B4602C9C4DBE4C2AB74_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-934015E0BB522911DD75C4DBE4CC8EA9" xlink:label="Fact-934015E0BB522911DD75C4DBE4CC8EA9_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-9EFCACEAD8554115B453C1613CA1AC7E" xlink:label="Fact-9EFCACEAD8554115B453C1613CA1AC7E_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-A544335060AE0E35A607C4DBE4CC93CB" xlink:label="Fact-A544335060AE0E35A607C4DBE4CC93CB_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-A8107A3CA36535EC9FFFC4DBE4CC7AE5" xlink:label="Fact-A8107A3CA36535EC9FFFC4DBE4CC7AE5_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-AE39FD0B1EBFFA9F187DC4DBE4C2431F" xlink:label="Fact-AE39FD0B1EBFFA9F187DC4DBE4C2431F_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-B91866DEEF8FA4B738A4C4DBE4CC987D" xlink:label="Fact-B91866DEEF8FA4B738A4C4DBE4CC987D_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-C24975EF54EF6F68B4FEC15F67E6788C" xlink:label="Fact-C24975EF54EF6F68B4FEC15F67E6788C_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-C4F3C2A466AD101BC0AFC4DBE4CC8952" xlink:label="Fact-C4F3C2A466AD101BC0AFC4DBE4CC8952_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-C986F79AED3A9E3F0509C4DBE4CC448A" xlink:label="Fact-C986F79AED3A9E3F0509C4DBE4CC448A_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-CCE294F35DB51F675DDDC4DBE4C244AF" xlink:label="Fact-CCE294F35DB51F675DDDC4DBE4C244AF_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-D2FE1C35C7EAAF764C92C4DBE4CCB5B1" xlink:label="Fact-D2FE1C35C7EAAF764C92C4DBE4CCB5B1_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-D4DCAB120D3EB3F83F7DC4DBE4CC4808" xlink:label="Fact-D4DCAB120D3EB3F83F7DC4DBE4CC4808_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-DC7FCCEB24C86A70E055C4DBE4C27E97" xlink:label="Fact-DC7FCCEB24C86A70E055C4DBE4C27E97_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-DDC75BA05D94E7C079B2C4DBE4CC6B72" xlink:label="Fact-DDC75BA05D94E7C079B2C4DBE4CC6B72_lbl" xlink:type="locator" />
    <link:loc xlink:href="#Fact-E81CC60C9B2258CE4696EE91E3313E57" xlink:label="Fact-E81CC60C9B2258CE4696EE91E3313E57_lbl" xlink:type="locator" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-007AA076E7C9883D3B3EC4DBE4CC21D9_lbl" xlink:to="Footnote-7C8AD25DAB3A91259CD1C4DBE4CC5026_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-00E451866EC5390488CBC4DBE4CC855E_lbl" xlink:to="Footnote-5BD549394963FEFFF155C4DBE4CCBBDC_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-01C7EAD14276B91EF69EC4DBE4CCBB01_lbl" xlink:to="Footnote-E4A4DD14947F712DAE93C4DBE4CC24BF_lbl" xlink:type="arc" />
    <link:footnoteArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-0226708A574EE9C51C9AC4DBE4C2E4CB_lbl" xlink:to="Footnote-1639DCCB94E6E0A3313EC4DBE4CCAA2D_lbl" xlink:type="arc" />
    <link:footnoteArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-046DA0430431621E3BBEC4DBE4C26C64_lbl" xlink:to="Footnote-1639DCCB94E6E0A3313EC4DBE4CCAA2D_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-0DA04050657CBB0CAE60C4DBE4CC541B_lbl" xlink:to="Footnote-2341B2C9249160272F3AC4DBE4CCC72C_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-13E628C59D4C27788EFDC4DBE4CC7471_lbl" xlink:to="Footnote-A09B8559F7B772FCF52CC4DBE4CC6326_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-19FC99007552ECE584E9C4DBE4CC3B58_lbl" xlink:to="Footnote-8A1D220751FBD12868E8C4DBE4CC1CB2_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-1FE9C22313CCB17DD554C15E26B2D39C_lbl" xlink:to="Footnote-3285CACDC8370D39246DC1631D32D8BB_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-2526922AB1248CCB4A52C4DBE4CC69A5_lbl" xlink:to="Footnote-50B11BD50D4EB853944EC4DBE4CC23F5_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-2967361AAEFCAD467E97C4DBE4C2D31D_lbl" xlink:to="Footnote-28988B6E742BAE33545BC4DBE4CCEB4B_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-3208FDADB83994DAE882C4DBE4CC9E76_lbl" xlink:to="Footnote-A09B8559F7B772FCF52CC4DBE4CC6326_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-3EF2F083313FF1AA0C6CC4DBE4CCD127_lbl" xlink:to="Footnote-5BD549394963FEFFF155C4DBE4CCBBDC_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-450F01D73B7812603EE1C4DBE4C2C1F9_lbl" xlink:to="Footnote-8A1D220751FBD12868E8C4DBE4CC1CB2_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-4658528E6ED59F8F132FC4DBE4CC6A64_lbl" xlink:to="Footnote-0A389B4D36E90AB169B7C4DBE4CC8B74_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-5A3A01A3C0438DB13DA2C4DBE4C26E9C_lbl" xlink:to="Footnote-28988B6E742BAE33545BC4DBE4CCEB4B_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-5E87B061176B365DE567C4DBE4CC5CAB_lbl" xlink:to="Footnote-03AE371739160A19A3BFC4DBE4CC6B8D_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-6D63E98EBF62FA96F98FC4DBE4CC4190_lbl" xlink:to="Footnote-EA3DCD0C17D5B12D6547C4DBE4CC7711_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-6DA50C65426EC43A9C7CC4DBE4CC28D8_lbl" xlink:to="Footnote-1639DCCB94E6E0A3313EC4DBE4CCAA2D_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-7B745E54980F706A344DEE922AFA5193_lbl" xlink:to="Footnote-13A6D11D5F9454BC0961EEA25537B916_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-7C7699A62787571A8EEBC4DBE4CCBE18_lbl" xlink:to="Footnote-50B11BD50D4EB853944EC4DBE4CC23F5_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-7DD2EBBFC89029879F37C4DBE4CCDB8C_lbl" xlink:to="Footnote-A49749970845201069B2C4DBE4CC0E6F_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-7DFCE25CD1A49C6F3A87C1610147870D_lbl" xlink:to="Footnote-8BD5F64DC5792149F7F0C161E889F2A7_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-90FB54DEA8EE5B4602C9C4DBE4C2AB74_lbl" xlink:to="Footnote-0A389B4D36E90AB169B7C4DBE4CC8B74_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-934015E0BB522911DD75C4DBE4CC8EA9_lbl" xlink:to="Footnote-24525C6C162553B782C9C4DBE4CC3B5A_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-9EFCACEAD8554115B453C1613CA1AC7E_lbl" xlink:to="Footnote-8BD5F64DC5792149F7F0C161E889F2A7_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-A544335060AE0E35A607C4DBE4CC93CB_lbl" xlink:to="Footnote-03AE371739160A19A3BFC4DBE4CC6B8D_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-A8107A3CA36535EC9FFFC4DBE4CC7AE5_lbl" xlink:to="Footnote-7C8AD25DAB3A91259CD1C4DBE4CC5026_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-AE39FD0B1EBFFA9F187DC4DBE4C2431F_lbl" xlink:to="Footnote-28988B6E742BAE33545BC4DBE4CCEB4B_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-B91866DEEF8FA4B738A4C4DBE4CC987D_lbl" xlink:to="Footnote-3868463A0E2C11E713B0C4DBE4CCF606_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-C24975EF54EF6F68B4FEC15F67E6788C_lbl" xlink:to="Footnote-3285CACDC8370D39246DC1631D32D8BB_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-C4F3C2A466AD101BC0AFC4DBE4CC8952_lbl" xlink:to="Footnote-24525C6C162553B782C9C4DBE4CC3B5A_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-C986F79AED3A9E3F0509C4DBE4CC448A_lbl" xlink:to="Footnote-EA3DCD0C17D5B12D6547C4DBE4CC7711_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-CCE294F35DB51F675DDDC4DBE4C244AF_lbl" xlink:to="Footnote-3868463A0E2C11E713B0C4DBE4CCF606_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-D2FE1C35C7EAAF764C92C4DBE4CCB5B1_lbl" xlink:to="Footnote-A49749970845201069B2C4DBE4CC0E6F_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-D4DCAB120D3EB3F83F7DC4DBE4CC4808_lbl" xlink:to="Footnote-E4A4DD14947F712DAE93C4DBE4CC24BF_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-DC7FCCEB24C86A70E055C4DBE4C27E97_lbl" xlink:to="Footnote-28988B6E742BAE33545BC4DBE4CCEB4B_lbl" xlink:type="arc" />
    <link:footnoteArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-DDC75BA05D94E7C079B2C4DBE4CC6B72_lbl" xlink:to="Footnote-1639DCCB94E6E0A3313EC4DBE4CCAA2D_lbl" xlink:type="arc" />
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Fact-E81CC60C9B2258CE4696EE91E3313E57_lbl" xlink:to="Footnote-13A6D11D5F9454BC0961EEA25537B916_lbl" xlink:type="arc" />
    <link:footnote xlink:label="Footnote-A49749970845201069B2C4DBE4CC0E6F_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Activity in the reserve for product warranty costs for the nine months ended July 31, 2013 included additions for estimates of potential future warranty obligations of $1.3 million on contracts in the warranty period and reserve reductions related to actual warranty spend and reversals to income of $2.0 million as contracts progress through the warranty period or are beyond the warranty period.</link:footnote>
    <link:footnote xlink:label="Footnote-50B11BD50D4EB853944EC4DBE4CC23F5_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Advance payments to vendors relate to inventory purchases.</link:footnote>
    <link:footnote xlink:label="Footnote-8A1D220751FBD12868E8C4DBE4CC1CB2_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">As of July&#160;31, 2013 and October 31, 2012, the loss reserve on SA's totaled $4.1 million and $5.0 million, respectively. Also included in this line item is a reserve for performance guarantees penalties under the terms of our customer contracts, which based on our ongoing analysis of historical fleet performance totaled $1.1 million and $2.2 million as of July&#160;31, 2013 and October&#160;31, 2012, respectively.</link:footnote>
    <link:footnote xlink:label="Footnote-7C8AD25DAB3A91259CD1C4DBE4CC5026_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Balance includes accrued sales, use and payroll taxes as well as accrued legal, professional and other expenses as of the end of the period.</link:footnote>
    <link:footnote xlink:label="Footnote-03AE371739160A19A3BFC4DBE4CC6B8D_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Balance includes estimated losses accrued on product sales contracts.</link:footnote>
    <link:footnote xlink:label="Footnote-0A389B4D36E90AB169B7C4DBE4CC8B74_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Balance relates to amounts owed to employees for compensation and benefits as of the end of the period.</link:footnote>
    <link:footnote xlink:label="Footnote-2341B2C9249160272F3AC4DBE4CCC72C_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Classified in Long-term debt and other liabilities on the consolidated balance sheets.</link:footnote>
    <link:footnote xlink:label="Footnote-5BD549394963FEFFF155C4DBE4CCBBDC_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Current portion of long-term notes receivable.</link:footnote>
  <link:footnote xlink:label="Footnote-1639DCCB94E6E0A3313EC4DBE4CCAA2D_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Diluted loss per share was computed without consideration to potentially dilutive instruments as their inclusion would have been antidilutive. Potentially dilutive instruments include stock options, convertible preferred stock and senior unsecured convertible notes. At July 31, 2013 and 2012, there were options to purchase 3.2 million and 3.2 million, respectively, shares of common stock. Refer to our Annual Report on Form 10-K for the year ended October&#160;31, 2012 for information on our convertible preferred stock and refer to Footnote 9 for information on the senior unsecured convertible notes.</link:footnote>
    <link:footnote xlink:label="Footnote-EA3DCD0C17D5B12D6547C4DBE4CC7711_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">For the nine months ended July 31, 2013, the Company incurred actual repair and upgrade costs of approximately $0.1 million.</link:footnote>
    <link:footnote xlink:label="Footnote-28988B6E742BAE33545BC4DBE4CCEB4B_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Includes revenue from a related party. Refer to Concentrations in note 1 to the financial statements.</link:footnote>
    <link:footnote xlink:label="Footnote-24525C6C162553B782C9C4DBE4CC3B5A_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Includes security deposits and notes receivable.</link:footnote>
    <link:footnote xlink:label="Footnote-3868463A0E2C11E713B0C4DBE4CCF606_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Primarily relates to other prepaid vendor expenses including insurance, rent and lease payments.</link:footnote>
    <link:footnote xlink:label="Footnote-E4A4DD14947F712DAE93C4DBE4CC24BF_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Relates to stack replacements performed under the Company's SA's. In circumstances where the useful life of the stack replacement extends beyond the contractual term of the SA and the Company retains title for the stack from the customer upon expiration or non-renewal of the SA, the cost of the stack replacement is recorded as a long term asset and is 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. Accumulated depreciation was $10.4 million and $7.6 million for the periods ended July&#160;31, 2013 and October&#160;31, 2012, respectively.</link:footnote>
    <link:footnote xlink:label="Footnote-8BD5F64DC5792149F7F0C161E889F2A7_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Represents the current portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years.</link:footnote>
    <link:footnote xlink:label="Footnote-3285CACDC8370D39246DC1631D32D8BB_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Represents the long-term portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years.</link:footnote>
    <link:footnote xlink:label="Footnote-13A6D11D5F9454BC0961EEA25537B916_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The debt discount recorded in connection with the issuance of the Company&#8217;s unsecured convertible notes is recorded on the consolidated balance sheets as a reduction to associated debt balance. The Company amortizes the debt discount to interest expense over the term of the debt.</link:footnote>
    <link:footnote xlink:label="Footnote-A09B8559F7B772FCF52CC4DBE4CC6326_lbl" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Work-in-process includes the standard components of inventory used to build the typical modules or stack components that are intended to be used in future power plant orders or to service SA's. Included in Work-in-process as of July&#160;31, 2013 and October&#160;31, 2012 is $1.4 million and $11.3 million, respectively, of completed standard components ready to be incorporated into power plants and deployed upon receipt of customer orders or to service SA's.</link:footnote>
    </link:footnoteLink>
</xbrli:xbrl>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>7
<FILENAME>fcel-20130731.xsd
<DESCRIPTION>XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!--XBRL Document Created with WebFilings-->
<!-- -->
<xsd:schema attributeFormDefault="unqualified" elementFormDefault="qualified" targetNamespace="http://www.fuelcellenergy.com/20130731" xmlns:fcel="http://www.fuelcellenergy.com/20130731" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsd="http://www.w3.org/2001/XMLSchema">
  <xsd:import namespace="http://fasb.org/us-gaap/2013-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd" />
  <xsd:import namespace="http://fasb.org/us-roles/2013-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2013/elts/us-roles-2013-01-31.xsd" />
  <xsd:import namespace="http://fasb.org/us-types/2013-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2013/elts/us-types-2013-01-31.xsd" />
  <xsd:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
  <xsd:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
  <xsd:import namespace="http://www.xbrl.org/2009/arcrole/fact-explanatoryFact" schemaLocation="http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd" />
  <xsd:import namespace="http://www.xbrl.org/2009/role/negated" schemaLocation="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd" />
  <xsd:import namespace="http://www.xbrl.org/2009/role/net" schemaLocation="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd" />
  <xsd:import namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd" />
  <xsd:import namespace="http://www.xbrl.org/dtr/type/numeric" schemaLocation="http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd" />
  <xsd:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd" />
  <xsd:import namespace="http://xbrl.sec.gov/country/2013-01-31" schemaLocation="http://xbrl.sec.gov/country/2013/country-2013-01-31.xsd" />
  <xsd:import namespace="http://xbrl.sec.gov/currency/2012-01-31" schemaLocation="http://xbrl.sec.gov/currency/2012/currency-2012-01-31.xsd" />
  <xsd:import namespace="http://xbrl.sec.gov/dei/2013-01-31" schemaLocation="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd" />
  <xsd:import namespace="http://xbrl.sec.gov/exch/2013-01-31" schemaLocation="http://xbrl.sec.gov/exch/2013/exch-2013-01-31.xsd" />
  <xsd:import namespace="http://xbrl.sec.gov/invest/2013-01-31" schemaLocation="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd" />
  <xsd:import namespace="http://xbrl.sec.gov/naics/2011-01-31" schemaLocation="http://xbrl.sec.gov/naics/2011/naics-2011-01-31.xsd" />
  <xsd:import namespace="http://xbrl.sec.gov/sic/2011-01-31" schemaLocation="http://xbrl.sec.gov/sic/2011/sic-2011-01-31.xsd" />
  <xsd:import namespace="http://xbrl.sec.gov/stpr/2011-01-31" schemaLocation="http://xbrl.sec.gov/stpr/2011/stpr-2011-01-31.xsd" />
  <xsd:annotation>
    <xsd:appinfo>
      <link:linkbaseRef xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="fcel-20130731_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:type="simple" />
      <link:linkbaseRef xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="fcel-20130731_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:type="simple" />
      <link:linkbaseRef xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="fcel-20130731_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:type="simple" />
      <link:linkbaseRef xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="fcel-20130731_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:type="simple" />
      <link:roleType id="AccountsReceivable" roleURI="http://www.fuelcellenergy.com/role/AccountsReceivable">
        <link:definition>2105100 - Disclosure - Accounts Receivable</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="AccountsReceivableDetails" roleURI="http://www.fuelcellenergy.com/role/AccountsReceivableDetails">
        <link:definition>2405403 - Disclosure - Accounts Receivable (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="AccountsReceivableLevel2Policies" roleURI="http://www.fuelcellenergy.com/role/AccountsReceivableLevel2Policies">
        <link:definition>2205201 - Disclosure - Accounts Receivable Level 2 (Policies)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="AccountsReceivableTables" roleURI="http://www.fuelcellenergy.com/role/AccountsReceivableTables">
        <link:definition>2305302 - Disclosure - Accounts Receivable (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="AccruedLiabilities" roleURI="http://www.fuelcellenergy.com/role/AccruedLiabilities">
        <link:definition>2108100 - Disclosure - Accrued Liabilities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="AccruedLiabilitiesDetails" roleURI="http://www.fuelcellenergy.com/role/AccruedLiabilitiesDetails">
        <link:definition>2408402 - Disclosure - Accrued Liabilities (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="AccruedLiabilitiesTables" roleURI="http://www.fuelcellenergy.com/role/AccruedLiabilitiesTables">
        <link:definition>2308301 - Disclosure - Accrued Liabilities (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="Acquisitions" roleURI="http://www.fuelcellenergy.com/role/Acquisitions">
        <link:definition>2102100 - Disclosure - Acquisitions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="AcquisitionsAcquisitionsTables" roleURI="http://www.fuelcellenergy.com/role/AcquisitionsAcquisitionsTables">
        <link:definition>2302301 - Disclosure - Acquisitions Acquisitions (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="AcquisitionsDetails" roleURI="http://www.fuelcellenergy.com/role/AcquisitionsDetails">
        <link:definition>2402402 - Disclosure - Acquisitions (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="ConsolidatedBalanceSheetsUnaudited" roleURI="http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnaudited">
        <link:definition>1001000 - Statement - Consolidated Balance Sheets (Unaudited)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="ConsolidatedBalanceSheetsUnauditedParenthetical" roleURI="http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnauditedParenthetical">
        <link:definition>1001501 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="ConsolidatedStatementsOfCashFlowsUnaudited" roleURI="http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfCashFlowsUnaudited">
        <link:definition>1004000 - Statement - Consolidated Statements of Cash Flows (Unaudited)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="ConsolidatedStatementsOfOperationsUnaudited" roleURI="http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfOperationsUnaudited">
        <link:definition>1002000 - Statement - Consolidated Statements of Operations (Unaudited)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="DebtAndLeases" roleURI="http://www.fuelcellenergy.com/role/DebtAndLeases">
        <link:definition>2109100 - Disclosure - Debt and Leases</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="DebtAndLeasesDebtDetails" roleURI="http://www.fuelcellenergy.com/role/DebtAndLeasesDebtDetails">
        <link:definition>2409403 - Disclosure - Debt and Leases Debt (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="DebtAndLeasesDetails" roleURI="http://www.fuelcellenergy.com/role/DebtAndLeasesDetails">
        <link:definition>2409402 - Disclosure - Debt and Leases (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="DebtAndLeasesTables" roleURI="http://www.fuelcellenergy.com/role/DebtAndLeasesTables">
        <link:definition>2309301 - Disclosure - Debt and Leases (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="DocumentAndEntityInformation" roleURI="http://www.fuelcellenergy.com/role/DocumentAndEntityInformation">
        <link:definition>0001000 - Document - Document and Entity Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="Inventories" roleURI="http://www.fuelcellenergy.com/role/Inventories">
        <link:definition>2103100 - Disclosure - Inventories</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="InventoriesDetails" roleURI="http://www.fuelcellenergy.com/role/InventoriesDetails">
        <link:definition>2403402 - Disclosure - Inventories (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="InventoriesTables" roleURI="http://www.fuelcellenergy.com/role/InventoriesTables">
        <link:definition>2303301 - Disclosure - Inventories (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LossPerShare" roleURI="http://www.fuelcellenergy.com/role/LossPerShare">
        <link:definition>2112100 - Disclosure - Loss Per Share</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LossPerShareDetails" roleURI="http://www.fuelcellenergy.com/role/LossPerShareDetails">
        <link:definition>2412402 - Disclosure - Loss Per Share (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="LossPerShareTables" roleURI="http://www.fuelcellenergy.com/role/LossPerShareTables">
        <link:definition>2312301 - Disclosure - Loss Per Share (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="NatureOfBusinessAndBasisOfPresentation" roleURI="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentation">
        <link:definition>2101100 - Disclosure - Nature of Business and Basis of Presentation</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="NatureOfBusinessAndBasisOfPresentationDetails" roleURI="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationDetails">
        <link:definition>2401402 - Disclosure - Nature of Business and Basis of Presentation (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="NatureOfBusinessAndBasisOfPresentationTables" roleURI="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationTables">
        <link:definition>2301301 - Disclosure - Nature of Business and Basis of Presentation (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="OtherAssetsNet" roleURI="http://www.fuelcellenergy.com/role/OtherAssetsNet">
        <link:definition>2107100 - Disclosure - Other Assets, net</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="OtherAssetsNetDetails" roleURI="http://www.fuelcellenergy.com/role/OtherAssetsNetDetails">
        <link:definition>2407402 - Disclosure - Other Assets, net (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="OtherAssetsNetTables" roleURI="http://www.fuelcellenergy.com/role/OtherAssetsNetTables">
        <link:definition>2307301 - Disclosure - Other Assets, net (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="OtherCurrentAssetsDetails" roleURI="http://www.fuelcellenergy.com/role/OtherCurrentAssetsDetails">
        <link:definition>2406402 - Disclosure - Other Current Assets (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="OtherCurrentAssetsNotes" roleURI="http://www.fuelcellenergy.com/role/OtherCurrentAssetsNotes">
        <link:definition>2106100 - Disclosure - Other Current Assets (Notes)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="OtherCurrentAssetsTables" roleURI="http://www.fuelcellenergy.com/role/OtherCurrentAssetsTables">
        <link:definition>2306301 - Disclosure - Other Current Assets (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="PreferredStock" roleURI="http://www.fuelcellenergy.com/role/PreferredStock">
        <link:definition>2114100 - Disclosure - Preferred Stock</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="PreferredStockDetails" roleURI="http://www.fuelcellenergy.com/role/PreferredStockDetails">
        <link:definition>2414402 - Disclosure - Preferred Stock (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="PreferredStockTables" roleURI="http://www.fuelcellenergy.com/role/PreferredStockTables">
        <link:definition>2314301 - Disclosure - Preferred Stock (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="RecentAccountingPronouncements" roleURI="http://www.fuelcellenergy.com/role/RecentAccountingPronouncements">
        <link:definition>2101100 - Disclosure - Recent Accounting Pronouncements</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="RestrictedCash" roleURI="http://www.fuelcellenergy.com/role/RestrictedCash">
        <link:definition>2113100 - Disclosure - Restricted Cash</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="RestrictedCashDetails" roleURI="http://www.fuelcellenergy.com/role/RestrictedCashDetails">
        <link:definition>2413402 - Disclosure - Restricted Cash (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="RestrictedCashTables" roleURI="http://www.fuelcellenergy.com/role/RestrictedCashTables">
        <link:definition>2313301 - Disclosure - Restricted Cash (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="ShareBasedCompensationPlans" roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlans">
        <link:definition>2110100 - Disclosure - Share-Based Compensation Plans</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="ShareBasedCompensationPlansAllocatedShareBasedCompensationExpenseDetails" roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansAllocatedShareBasedCompensationExpenseDetails">
        <link:definition>2410403 - Disclosure - Share-Based Compensation Plans Allocated Share Based Compensation Expense (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="ShareBasedCompensationPlansDetails" roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansDetails">
        <link:definition>2410404 - Disclosure - Share-Based Compensation Plans (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="ShareBasedCompensationPlansEmployeeStockPurchasePlanDetails" roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansEmployeeStockPurchasePlanDetails">
        <link:definition>2410406 - Disclosure - Share-Based Compensation Plans Employee stock purchase plan (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="ShareBasedCompensationPlansLevel2Policies" roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansLevel2Policies">
        <link:definition>2210201 - Disclosure - Share-Based Compensation Plans Level 2 (Policies)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="ShareBasedCompensationPlansRestrictedStockAwardsDetails" roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansRestrictedStockAwardsDetails">
        <link:definition>2410405 - Disclosure - Share-Based Compensation Plans Restricted Stock Awards (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="ShareBasedCompensationPlansTables" roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansTables">
        <link:definition>2310302 - Disclosure - Share-Based Compensation Plans (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="ShareholdersEquityDeficit" roleURI="http://www.fuelcellenergy.com/role/ShareholdersEquityDeficit">
        <link:definition>2111100 - Disclosure - Shareholders' Equity (Deficit)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="ShareholdersEquityDetails" roleURI="http://www.fuelcellenergy.com/role/ShareholdersEquityDetails">
        <link:definition>2411402 - Disclosure - Shareholders' Equity (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="ShareholdersEquityTables" roleURI="http://www.fuelcellenergy.com/role/ShareholdersEquityTables">
        <link:definition>2311301 - Disclosure - Shareholders' Equity (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
      <link:roleType id="StatementOfComprehensiveLossStatement" roleURI="http://www.fuelcellenergy.com/role/StatementOfComprehensiveLossStatement">
        <link:definition>1003000 - Statement - Statement of Comprehensive Loss Statement</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
    </xsd:appinfo>
  </xsd:annotation>
  <xsd:element id="fcel_AccruedContractAndOperatingCosts" name="AccruedContractAndOperatingCosts" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant" />
  <xsd:element id="fcel_AccumulatedDepreciationOnLongTermStacks" name="AccumulatedDepreciationOnLongTermStacks" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant" />
  <xsd:element id="fcel_AdvancePaymentsToVendors" name="AdvancePaymentsToVendors" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="instant" />
  <xsd:element id="fcel_CarryingValueOfSeries1PreferredShares" name="CarryingValueOfSeries1PreferredShares" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="instant" />
  <xsd:element id="fcel_CommercialCustomersAccountsReceivable" name="CommercialCustomersAccountsReceivable" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="instant" />
  <xsd:element id="fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions" name="CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="duration" />
  <xsd:element id="fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation" name="CommonStockIssuedInSettlementOfPriorYearBonusObligation" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="duration" />
  <xsd:element id="fcel_CommonStockOwnershipPercentage" name="CommonStockOwnershipPercentage" nillable="true" substitutionGroup="xbrli:item" type="num:percentItemType" xbrli:periodType="instant" />
  <xsd:element id="fcel_CompletedStandardComponent" name="CompletedStandardComponent" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="instant" />
  <xsd:element abstract="true" id="fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" name="ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" xbrli:periodType="duration" />
  <xsd:element abstract="true" id="fcel_ConnecticutCleanEnergyFundMember" name="ConnecticutCleanEnergyFundMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" xbrli:periodType="duration" />
  <xsd:element abstract="true" id="fcel_ConnecticutDevelopmentAuthorityNoteMember" name="ConnecticutDevelopmentAuthorityNoteMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" xbrli:periodType="duration" />
  <xsd:element id="fcel_CostsForRepairAndUpgrades" name="CostsForRepairAndUpgrades" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="duration" />
  <xsd:element id="fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue" name="DebtAndCapitalLeasesFutureMinimumPaymentsDue" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant" />
  <xsd:element id="fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears" name="DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant" />
  <xsd:element id="fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears" name="DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant" />
  <xsd:element id="fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears" name="DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant" />
  <xsd:element id="fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears" name="DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant" />
  <xsd:element id="fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter" name="DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant" />
  <xsd:element id="fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months" name="DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant" />
  <xsd:element abstract="true" id="fcel_DebtAndLeasesAbstract" name="DebtAndLeasesAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration" />
  <xsd:element abstract="true" id="fcel_DemoninatorAbstract" name="DemoninatorAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration" />
  <xsd:element abstract="true" id="fcel_DocumentAndEntityInformationAbstract" name="DocumentAndEntityInformationAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration" />
  <xsd:element abstract="true" id="fcel_DominionBridgeportFuelcellParkMember" name="DominionBridgeportFuelcellParkMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" xbrli:periodType="duration" />
  <xsd:element id="fcel_Interestexpenseonpreferredstockobligations" name="Interestexpenseonpreferredstockobligations" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="duration" />
  <xsd:element abstract="true" id="fcel_InventoriesAbstract" name="InventoriesAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration" />
  <xsd:element id="fcel_LetterOfCreditDateOfExpiration" name="LetterOfCreditDateOfExpiration" nillable="true" substitutionGroup="xbrli:item" type="xbrli:dateItemType" xbrli:periodType="duration" />
  <xsd:element id="fcel_LicenseFeeAndRoyaltyIncome" name="LicenseFeeAndRoyaltyIncome" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="duration" />
  <xsd:element id="fcel_LicenseFeeReceivable" name="LicenseFeeReceivable" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="instant" />
  <xsd:element id="fcel_LongTermPreferredStockObligationOfSubsidiary" name="LongTermPreferredStockObligationOfSubsidiary" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant" />
  <xsd:element id="fcel_LongTermStackResidualValue" name="LongTermStackResidualValue" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="instant" />
  <xsd:element abstract="true" id="fcel_LossPerShareAbstract" name="LossPerShareAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration" />
  <xsd:element id="fcel_LossReserveOnServiceAgreements" name="LossReserveOnServiceAgreements" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant" />
  <xsd:element abstract="true" id="fcel_NatureOfBusinessAndBasisOfPresentationAbstract" name="NatureOfBusinessAndBasisOfPresentationAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration" />
  <xsd:element abstract="true" id="fcel_Note9ShareBasedCompensationPlansAbstract" name="Note9ShareBasedCompensationPlansAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration" />
  <xsd:element abstract="true" id="fcel_NumeratorAbstract" name="NumeratorAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration" />
  <xsd:element id="fcel_OtherAssetsNonCurrentNetTextBlock" name="OtherAssetsNonCurrentNetTextBlock" nillable="true" substitutionGroup="xbrli:item" type="nonnum:textBlockItemType" xbrli:periodType="duration" />
  <xsd:element id="fcel_PaymentOfPreferredDividendsAndReturnOfCapital" name="PaymentOfPreferredDividendsAndReturnOfCapital" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="duration" />
  <xsd:element id="fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock" name="PercentOfCustomerConsolidatedRevenuesTableTextBlock" nillable="true" substitutionGroup="xbrli:item" type="nonnum:textBlockItemType" xbrli:periodType="duration" />
  <xsd:element abstract="true" id="fcel_PoscoEnergyMember" name="PoscoEnergyMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" xbrli:periodType="duration" />
  <xsd:element id="fcel_PreferredStockObligationOfSubsidiary" name="PreferredStockObligationOfSubsidiary" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant" />
  <xsd:element id="fcel_ProductWarrantyAccrualPaymentAndAdjustments" name="ProductWarrantyAccrualPaymentAndAdjustments" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="duration" />
  <xsd:element id="fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary" name="ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="duration" />
  <xsd:element id="fcel_Registrationstatementfees" name="Registrationstatementfees" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="duration" />
  <xsd:element id="fcel_ReserveForLongTermServiceAgreement" name="ReserveForLongTermServiceAgreement" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant" />
  <xsd:element id="fcel_ReserveForPerformanceGuarantees" name="ReserveForPerformanceGuarantees" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant" />
  <xsd:element id="fcel_ReserveForRepairAndUpgradeProgram" name="ReserveForRepairAndUpgradeProgram" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodType="instant" />
  <xsd:element id="fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares" name="ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="duration" />
  <xsd:element id="fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock" name="ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock" nillable="true" substitutionGroup="xbrli:item" type="nonnum:textBlockItemType" xbrli:periodType="duration" />
  <xsd:element abstract="true" id="fcel_ShareBasedCompensationPlansAbstract" name="ShareBasedCompensationPlansAbstract" nillable="true" substitutionGroup="xbrli:item" type="xbrli:stringItemType" xbrli:periodType="duration" />
  <xsd:element id="fcel_SignificantCustomerRevenuePercentage" name="SignificantCustomerRevenuePercentage" nillable="true" substitutionGroup="xbrli:item" type="num:percentItemType" xbrli:periodType="duration" />
  <xsd:element id="fcel_TreasuryNotesMatured" name="TreasuryNotesMatured" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="duration" />
  <xsd:element abstract="true" id="fcel_USGovernmentMember" name="USGovernmentMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" xbrli:periodType="duration" />
  <xsd:element id="fcel_UsGovernmentAccountsReceivableTotal" name="UsGovernmentAccountsReceivableTotal" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodType="instant" />
  <xsd:element abstract="true" id="fcel_VersaAcquisitionMember" name="VersaAcquisitionMember" nillable="true" substitutionGroup="xbrli:item" type="nonnum:domainItemType" xbrli:periodType="duration" />
</xsd:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>8
<FILENAME>fcel-20130731_cal.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION CALCULATION LINKBASE DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!--XBRL Document Created with WebFilings-->
<!-- -->
<linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccountsReceivable" xlink:href="fcel-20130731.xsd#AccountsReceivable" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccountsReceivableDetails" xlink:href="fcel-20130731.xsd#AccountsReceivableDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccountsReceivableLevel2Policies" xlink:href="fcel-20130731.xsd#AccountsReceivableLevel2Policies" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccountsReceivableTables" xlink:href="fcel-20130731.xsd#AccountsReceivableTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccruedLiabilities" xlink:href="fcel-20130731.xsd#AccruedLiabilities" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccruedLiabilitiesDetails" xlink:href="fcel-20130731.xsd#AccruedLiabilitiesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccruedLiabilitiesTables" xlink:href="fcel-20130731.xsd#AccruedLiabilitiesTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/Acquisitions" xlink:href="fcel-20130731.xsd#Acquisitions" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AcquisitionsAcquisitionsTables" xlink:href="fcel-20130731.xsd#AcquisitionsAcquisitionsTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AcquisitionsDetails" xlink:href="fcel-20130731.xsd#AcquisitionsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnaudited" xlink:href="fcel-20130731.xsd#ConsolidatedBalanceSheetsUnaudited" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnauditedParenthetical" xlink:href="fcel-20130731.xsd#ConsolidatedBalanceSheetsUnauditedParenthetical" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfCashFlowsUnaudited" xlink:href="fcel-20130731.xsd#ConsolidatedStatementsOfCashFlowsUnaudited" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfOperationsUnaudited" xlink:href="fcel-20130731.xsd#ConsolidatedStatementsOfOperationsUnaudited" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/DebtAndLeases" xlink:href="fcel-20130731.xsd#DebtAndLeases" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/DebtAndLeasesDebtDetails" xlink:href="fcel-20130731.xsd#DebtAndLeasesDebtDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/DebtAndLeasesDetails" xlink:href="fcel-20130731.xsd#DebtAndLeasesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/DebtAndLeasesTables" xlink:href="fcel-20130731.xsd#DebtAndLeasesTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/DocumentAndEntityInformation" xlink:href="fcel-20130731.xsd#DocumentAndEntityInformation" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/Inventories" xlink:href="fcel-20130731.xsd#Inventories" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/InventoriesDetails" xlink:href="fcel-20130731.xsd#InventoriesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/InventoriesTables" xlink:href="fcel-20130731.xsd#InventoriesTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/LossPerShare" xlink:href="fcel-20130731.xsd#LossPerShare" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/LossPerShareDetails" xlink:href="fcel-20130731.xsd#LossPerShareDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/LossPerShareTables" xlink:href="fcel-20130731.xsd#LossPerShareTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentation" xlink:href="fcel-20130731.xsd#NatureOfBusinessAndBasisOfPresentation" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationDetails" xlink:href="fcel-20130731.xsd#NatureOfBusinessAndBasisOfPresentationDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationTables" xlink:href="fcel-20130731.xsd#NatureOfBusinessAndBasisOfPresentationTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherAssetsNet" xlink:href="fcel-20130731.xsd#OtherAssetsNet" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherAssetsNetDetails" xlink:href="fcel-20130731.xsd#OtherAssetsNetDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherAssetsNetTables" xlink:href="fcel-20130731.xsd#OtherAssetsNetTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherCurrentAssetsDetails" xlink:href="fcel-20130731.xsd#OtherCurrentAssetsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherCurrentAssetsNotes" xlink:href="fcel-20130731.xsd#OtherCurrentAssetsNotes" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherCurrentAssetsTables" xlink:href="fcel-20130731.xsd#OtherCurrentAssetsTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/PreferredStock" xlink:href="fcel-20130731.xsd#PreferredStock" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/PreferredStockDetails" xlink:href="fcel-20130731.xsd#PreferredStockDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/PreferredStockTables" xlink:href="fcel-20130731.xsd#PreferredStockTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/RecentAccountingPronouncements" xlink:href="fcel-20130731.xsd#RecentAccountingPronouncements" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/RestrictedCash" xlink:href="fcel-20130731.xsd#RestrictedCash" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/RestrictedCashDetails" xlink:href="fcel-20130731.xsd#RestrictedCashDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/RestrictedCashTables" xlink:href="fcel-20130731.xsd#RestrictedCashTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlans" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlans" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansAllocatedShareBasedCompensationExpenseDetails" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansAllocatedShareBasedCompensationExpenseDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansDetails" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansEmployeeStockPurchasePlanDetails" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansEmployeeStockPurchasePlanDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansLevel2Policies" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansLevel2Policies" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansRestrictedStockAwardsDetails" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansRestrictedStockAwardsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansTables" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareholdersEquityDeficit" xlink:href="fcel-20130731.xsd#ShareholdersEquityDeficit" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareholdersEquityDetails" xlink:href="fcel-20130731.xsd#ShareholdersEquityDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareholdersEquityTables" xlink:href="fcel-20130731.xsd#ShareholdersEquityTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/StatementOfComprehensiveLossStatement" xlink:href="fcel-20130731.xsd#StatementOfComprehensiveLossStatement" xlink:type="simple" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/AccountsReceivable" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/AccountsReceivableDetails" xlink:type="extended">
    <loc xlink:href="fcel-20130731.xsd#fcel_UsGovernmentAccountsReceivableTotal" xlink:label="loc_fcel_UsGovernmentAccountsReceivableTotal_8af0062a-a8a0-923b-82bd-c4dbeeebff67" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GovernmentContractReceivable" xlink:label="loc_us-gaap_GovernmentContractReceivable_5c734db2-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_fcel_UsGovernmentAccountsReceivableTotal_8af0062a-a8a0-923b-82bd-c4dbeeebff67" xlink:to="loc_us-gaap_GovernmentContractReceivable_5c734db2-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GovernmentContractReceivableUnbilledAmounts" xlink:label="loc_us-gaap_GovernmentContractReceivableUnbilledAmounts_5c6c4260-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_fcel_UsGovernmentAccountsReceivableTotal_8af0062a-a8a0-923b-82bd-c4dbeeebff67" xlink:to="loc_us-gaap_GovernmentContractReceivableUnbilledAmounts_5c6c4260-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_CommercialCustomersAccountsReceivable" xlink:label="loc_fcel_CommercialCustomersAccountsReceivable_5bf04b81-dc7a-2f58-cc67-c4dbeaf911df" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms" xlink:label="loc_us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms_058bf422-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_fcel_CommercialCustomersAccountsReceivable_5bf04b81-dc7a-2f58-cc67-c4dbeaf911df" xlink:to="loc_us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms_058bf422-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_UnbilledContractsReceivable" xlink:label="loc_us-gaap_UnbilledContractsReceivable_b2c87e62-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_fcel_CommercialCustomersAccountsReceivable_5bf04b81-dc7a-2f58-cc67-c4dbeaf911df" xlink:to="loc_us-gaap_UnbilledContractsReceivable_b2c87e62-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/AccountsReceivableLevel2Policies" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/AccountsReceivableTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/AccruedLiabilities" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/AccruedLiabilitiesDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent_0607a31a-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent_40740782-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_0607a31a-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent_40740782-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_AccruedContractAndOperatingCosts" xlink:label="loc_fcel_AccruedContractAndOperatingCosts_fb1884a1-9a1e-9b66-e0b5-c4dbf1578952" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_0607a31a-9656-11e2-88e7-12313d1a0274" xlink:to="loc_fcel_AccruedContractAndOperatingCosts_fb1884a1-9a1e-9b66-e0b5-c4dbf1578952" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProductWarrantyAccrual" xlink:label="loc_us-gaap_ProductWarrantyAccrual_93a56568-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_0607a31a-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_ProductWarrantyAccrual_93a56568-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ReserveForLongTermServiceAgreement" xlink:label="loc_fcel_ReserveForLongTermServiceAgreement_7dbcc53c-2803-2f78-212e-c4dbffad7337" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_0607a31a-9656-11e2-88e7-12313d1a0274" xlink:to="loc_fcel_ReserveForLongTermServiceAgreement_7dbcc53c-2803-2f78-212e-c4dbffad7337" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ReserveForRepairAndUpgradeProgram" xlink:label="loc_fcel_ReserveForRepairAndUpgradeProgram_b6407bf2-1a7f-bdaa-f299-c4dbffdf28dd" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_0607a31a-9656-11e2-88e7-12313d1a0274" xlink:to="loc_fcel_ReserveForRepairAndUpgradeProgram_b6407bf2-1a7f-bdaa-f299-c4dbffdf28dd" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaap_OtherAccruedLiabilitiesCurrent_86fe726e-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_0607a31a-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_OtherAccruedLiabilitiesCurrent_86fe726e-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/AccruedLiabilitiesTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/Acquisitions" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/AcquisitionsAcquisitionsTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/AcquisitionsDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnaudited" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_6e1ed1d0-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaap_Liabilities_6e59ec02-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_6e1ed1d0-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_Liabilities_6e59ec02-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaap_LiabilitiesCurrent_6e17fb62-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_6e59ec02-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_LiabilitiesCurrent_6e17fb62-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtCurrent" xlink:label="loc_us-gaap_DebtCurrent_26db05d2-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_6e17fb62-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_DebtCurrent_26db05d2-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaap_AccountsPayableCurrent_05630b34-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_6e17fb62-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_AccountsPayableCurrent_05630b34-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DueToAffiliateCurrent" xlink:label="loc_us-gaap_DueToAffiliateCurrent_3d918968-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_6e17fb62-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_DueToAffiliateCurrent_3d918968-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent_0607a31a-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_6e17fb62-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_AccruedLiabilitiesCurrent_0607a31a-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredRevenueCurrent" xlink:label="loc_us-gaap_DeferredRevenueCurrent_2a991f10-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_6e17fb62-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_DeferredRevenueCurrent_2a991f10-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_PreferredStockObligationOfSubsidiary" xlink:label="loc_fcel_PreferredStockObligationOfSubsidiary_0a60b835-fece-ed4c-6293-c4dbf9454c0d" xlink:type="locator" />
    <calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_6e17fb62-9656-11e2-88e7-12313d1a0274" xlink:to="loc_fcel_PreferredStockObligationOfSubsidiary_0a60b835-fece-ed4c-6293-c4dbf9454c0d" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredRevenueNoncurrent" xlink:label="loc_us-gaap_DeferredRevenueNoncurrent_2abf064e-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_6e59ec02-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_DeferredRevenueNoncurrent_2abf064e-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_LongTermPreferredStockObligationOfSubsidiary" xlink:label="loc_fcel_LongTermPreferredStockObligationOfSubsidiary_9ac3284e-ba87-8da8-e86a-c4dbfdc3ef11" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_6e59ec02-9656-11e2-88e7-12313d1a0274" xlink:to="loc_fcel_LongTermPreferredStockObligationOfSubsidiary_9ac3284e-ba87-8da8-e86a-c4dbfdc3ef11" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent_85390368-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_6e59ec02-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_OtherLiabilitiesNoncurrent_85390368-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TemporaryEquityCarryingAmountAttributableToParent" xlink:label="loc_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_b0476fd6-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_6e1ed1d0-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_b0476fd6-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_adca42f6-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_6e1ed1d0-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_adca42f6-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaap_StockholdersEquity_adc32df4-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_adca42f6-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_StockholdersEquity_adc32df4-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaap_CommonStockValue_1e2a510e-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_adc32df4-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_CommonStockValue_1e2a510e-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaap_AdditionalPaidInCapitalCommonStock_066609aa-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_adc32df4-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_AdditionalPaidInCapitalCommonStock_066609aa-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaap_RetainedEarningsAccumulatedDeficit_a33a731a-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_adc32df4-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_RetainedEarningsAccumulatedDeficit_a33a731a-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_062fd1c8-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_adc32df4-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_062fd1c8-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TreasuryStockValue" xlink:label="loc_us-gaap_TreasuryStockValue_b2297f42-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="5" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_adc32df4-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_TreasuryStockValue_b2297f42-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredCompensationEquity" xlink:label="loc_us-gaap_DeferredCompensationEquity_28844970-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="6" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_adc32df4-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_DeferredCompensationEquity_28844970-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaap_MinorityInterest_7a4f00ec-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_adca42f6-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_MinorityInterest_7a4f00ec-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaap_Assets_0ce13e30-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaap_AssetsCurrent_0d216a96-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_0ce13e30-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_AssetsCurrent_0d216a96-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_18320242-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_0d216a96-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_18320242-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_a1ca087e-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_0d216a96-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_a1ca087e-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_LicenseFeeReceivable" xlink:label="loc_fcel_LicenseFeeReceivable_645c9183-adf1-abc9-89d6-c4dbf6c5a5e6" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_0d216a96-9656-11e2-88e7-12313d1a0274" xlink:to="loc_fcel_LicenseFeeReceivable_645c9183-adf1-abc9-89d6-c4dbf6c5a5e6" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaap_AccountsReceivableNetCurrent_05404162-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_0d216a96-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_AccountsReceivableNetCurrent_05404162-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaap_InventoryNet_6952f2e4-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_0d216a96-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_InventoryNet_6952f2e4-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaap_OtherAssetsCurrent_83b7103e-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_0d216a96-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_OtherAssetsCurrent_83b7103e-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsNoncurrent" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_a1d0a602-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_0ce13e30-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_a1d0a602-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_940b342e-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_0ce13e30-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_940b342e-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaap_Goodwill_5c519906-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_0ce13e30-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_Goodwill_5c519906-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_6701f814-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_0ce13e30-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_6701f814-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity" xlink:label="loc_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_6af9438c-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_0ce13e30-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_6af9438c-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaap_OtherAssetsNoncurrent_837d6190-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="7" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_0ce13e30-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_OtherAssetsNoncurrent_837d6190-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnauditedParenthetical" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfCashFlowsUnaudited" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_181e990a-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations" xlink:label="loc_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations_3fc6a4b6-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_181e990a-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations_3fc6a4b6-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_7ca2b500-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_181e990a-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_7ca2b500-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepaymentsOfLongTermDebt" xlink:label="loc_us-gaap_RepaymentsOfLongTermDebt_a118d45a-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_7ca2b500-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_RepaymentsOfLongTermDebt_a118d45a-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfDebt" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfDebt_926bed48-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_7ca2b500-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_ProceedsFromRepaymentsOfDebt_926bed48-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromMinorityShareholders" xlink:label="loc_us-gaap_ProceedsFromMinorityShareholders_92b7545e-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_7ca2b500-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_ProceedsFromMinorityShareholders_92b7545e-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsOfDebtIssuanceCosts" xlink:label="loc_us-gaap_PaymentsOfDebtIssuanceCosts_8b69df8c-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="4" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_7ca2b500-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_PaymentsOfDebtIssuanceCosts_8b69df8c-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities_925871c8-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_7ca2b500-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities_925871c8-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_PaymentOfPreferredDividendsAndReturnOfCapital" xlink:label="loc_fcel_PaymentOfPreferredDividendsAndReturnOfCapital_6d04a1dd-0b7b-3387-7ca9-c4dbf93bab99" xlink:type="locator" />
    <calculationArc order="6" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_7ca2b500-9656-11e2-88e7-12313d1a0274" xlink:to="loc_fcel_PaymentOfPreferredDividendsAndReturnOfCapital_6d04a1dd-0b7b-3387-7ca9-c4dbf93bab99" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaap_ProceedsFromIssuanceOfCommonStock_92ead8b0-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="7" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_7ca2b500-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_ProceedsFromIssuanceOfCommonStock_92ead8b0-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_7c8e1730-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_181e990a-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_7c8e1730-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireProductiveAssets" xlink:label="loc_us-gaap_PaymentsToAcquireProductiveAssets_8abc6b7c-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_7c8e1730-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_PaymentsToAcquireProductiveAssets_8abc6b7c-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAcquiredFromAcquisition" xlink:label="loc_us-gaap_CashAcquiredFromAcquisition_183a508c-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_7c8e1730-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_CashAcquiredFromAcquisition_183a508c-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_TreasuryNotesMatured" xlink:label="loc_fcel_TreasuryNotesMatured_429e2b1e-498d-c98a-287c-c4dbeaf9315c" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_7c8e1730-9656-11e2-88e7-12313d1a0274" xlink:to="loc_fcel_TreasuryNotesMatured_429e2b1e-498d-c98a-287c-c4dbeaf9315c" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7cb5e5da-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_181e990a-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7cb5e5da-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_93e5ee3a-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7cb5e5da-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_ProfitLoss_93e5ee3a-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaap_ShareBasedCompensation_ab78f61e-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7cb5e5da-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_ShareBasedCompensation_ab78f61e-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_601d37fc-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="3" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7cb5e5da-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_601d37fc-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Depreciation" xlink:label="loc_us-gaap_Depreciation_3283801c-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7cb5e5da-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_Depreciation_3283801c-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_Interestexpenseonpreferredstockobligations" xlink:label="loc_fcel_Interestexpenseonpreferredstockobligations_45baea72-f488-11e2-a68d-22000a9d039f" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7cb5e5da-9656-11e2-88e7-12313d1a0274" xlink:to="loc_fcel_Interestexpenseonpreferredstockobligations_45baea72-f488-11e2-a68d-22000a9d039f" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNoncashIncomeExpense" xlink:label="loc_us-gaap_OtherNoncashIncomeExpense_83825128-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="6" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7cb5e5da-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_OtherNoncashIncomeExpense_83825128-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_62c142a0-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="7" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7cb5e5da-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_62c142a0-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaap_IncreaseDecreaseInInventories_63654850-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="8" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7cb5e5da-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_IncreaseDecreaseInInventories_63654850-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherOperatingAssets_63a56200-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="9" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7cb5e5da-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherOperatingAssets_63a56200-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsPayable_62fc0fe8-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="10" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7cb5e5da-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsPayable_62fc0fe8-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:label="loc_us-gaap_IncreaseDecreaseInAccruedLiabilities_63111686-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="11" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7cb5e5da-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_IncreaseDecreaseInAccruedLiabilities_63111686-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="loc_us-gaap_IncreaseDecreaseInDeferredRevenue_63454b68-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="12" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7cb5e5da-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_IncreaseDecreaseInDeferredRevenue_63454b68-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfOperationsUnaudited" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_7baa5572-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaap_NetIncomeLoss_7cc2c354-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_7baa5572-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_NetIncomeLoss_7cc2c354-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_93e5ee3a-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_7cc2c354-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_ProfitLoss_93e5ee3a-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_6058d0a0-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss_93e5ee3a-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_6058d0a0-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaap_OperatingIncomeLoss_8028df7e-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_6058d0a0-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_OperatingIncomeLoss_8028df7e-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaap_GrossProfit_5c8cb1f8-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingIncomeLoss_8028df7e-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_GrossProfit_5c8cb1f8-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaap_Revenues_a489395e-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_GrossProfit_5c8cb1f8-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_Revenues_a489395e-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueGoodsNet" xlink:label="loc_us-gaap_SalesRevenueGoodsNet_a73282be-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Revenues_a489395e-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_SalesRevenueGoodsNet_a73282be-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueServicesNet" xlink:label="loc_us-gaap_SalesRevenueServicesNet_a73bc11c-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Revenues_a489395e-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_SalesRevenueServicesNet_a73bc11c-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned" xlink:label="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned_a17b05c6-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Revenues_a489395e-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned_a17b05c6-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaap_CostOfRevenue_235acf32-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_GrossProfit_5c8cb1f8-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_CostOfRevenue_235acf32-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfGoodsSold" xlink:label="loc_us-gaap_CostOfGoodsSold_22d5e98e-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostOfRevenue_235acf32-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_CostOfGoodsSold_22d5e98e-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfServices" xlink:label="loc_us-gaap_CostOfServices_236e061a-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostOfRevenue_235acf32-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_CostOfServices_236e061a-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross" xlink:label="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_a18eba76-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostOfRevenue_235acf32-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_a18eba76-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaap_OperatingExpenses_800dbf32-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingIncomeLoss_8028df7e-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_OperatingExpenses_800dbf32-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense_aace0d80-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingExpenses_800dbf32-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpense_aace0d80-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaap_ResearchAndDevelopmentExpense_a17a5cf2-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingExpenses_800dbf32-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_ResearchAndDevelopmentExpense_a17a5cf2-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaap_InterestExpense_678fa826-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_6058d0a0-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_InterestExpense_678fa826-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_601d37fc-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_6058d0a0-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_601d37fc-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_LicenseFeeAndRoyaltyIncome" xlink:label="loc_fcel_LicenseFeeAndRoyaltyIncome_f784ac02-5086-f791-ad34-c4dbffdf4422" xlink:type="locator" />
    <calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_6058d0a0-9656-11e2-88e7-12313d1a0274" xlink:to="loc_fcel_LicenseFeeAndRoyaltyIncome_f784ac02-5086-f791-ad34-c4dbffdf4422" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_852fe0f8-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_6058d0a0-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_852fe0f8-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_610ca94a-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss_93e5ee3a-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_610ca94a-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_7ccc070c-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_7cc2c354-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_7ccc070c-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DividendsPreferredStock" xlink:label="loc_us-gaap_DividendsPreferredStock_3d643904-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_7baa5572-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_DividendsPreferredStock_3d643904-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/DebtAndLeases" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/DebtAndLeasesDebtDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/DebtAndLeasesDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/DebtAndLeasesTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/DocumentAndEntityInformation" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/Inventories" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/InventoriesDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaap_InventoryNet_6952f2e4-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryRawMaterialsNetOfReserves" xlink:label="loc_us-gaap_InventoryRawMaterialsNetOfReserves_698b130e-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryNet_6952f2e4-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_InventoryRawMaterialsNetOfReserves_698b130e-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryWorkInProcessNetOfReserves" xlink:label="loc_us-gaap_InventoryWorkInProcessNetOfReserves_69eed312-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryNet_6952f2e4-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_InventoryWorkInProcessNetOfReserves_69eed312-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/InventoriesTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/LossPerShare" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/LossPerShareDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_7baa5572-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_93e5ee3a-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_7baa5572-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_ProfitLoss_93e5ee3a-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_7ccc070c-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_7baa5572-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_7ccc070c-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DividendsPreferredStock" xlink:label="loc_us-gaap_DividendsPreferredStock_3d643904-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="3" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_7baa5572-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_DividendsPreferredStock_3d643904-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/LossPerShareTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentation" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/OtherAssetsNet" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/OtherAssetsNetDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaap_OtherAssetsNoncurrent_837d6190-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <loc xlink:href="fcel-20130731.xsd#fcel_LongTermStackResidualValue" xlink:label="loc_fcel_LongTermStackResidualValue_f01c5323-ff1b-d7cc-74b7-c4dbf945ff38" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherAssetsNoncurrent_837d6190-9656-11e2-88e7-12313d1a0274" xlink:to="loc_fcel_LongTermStackResidualValue_f01c5323-ff1b-d7cc-74b7-c4dbf945ff38" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredFinanceCostsNoncurrentNet" xlink:label="loc_us-gaap_DeferredFinanceCostsNoncurrentNet_29e4ae22-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherAssetsNoncurrent_837d6190-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_DeferredFinanceCostsNoncurrentNet_29e4ae22-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsMiscellaneousNoncurrent" xlink:label="loc_us-gaap_OtherAssetsMiscellaneousNoncurrent_83eeb1c4-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherAssetsNoncurrent_837d6190-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_OtherAssetsMiscellaneousNoncurrent_83eeb1c4-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
  </calculationLink>
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/OtherAssetsNetTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/OtherCurrentAssetsDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/OtherCurrentAssetsNotes" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/OtherCurrentAssetsTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/PreferredStock" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/PreferredStockDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/PreferredStockTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/RecentAccountingPronouncements" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/RestrictedCash" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/RestrictedCashDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/RestrictedCashTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlans" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansAllocatedShareBasedCompensationExpenseDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansEmployeeStockPurchasePlanDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansLevel2Policies" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansRestrictedStockAwardsDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/ShareholdersEquityDeficit" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/ShareholdersEquityDetails" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/ShareholdersEquityTables" xlink:type="extended" />
  <calculationLink xlink:role="http://www.fuelcellenergy.com/role/StatementOfComprehensiveLossStatement" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTax_20119e50-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_93e5ee3a-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTax_20119e50-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_ProfitLoss_93e5ee3a-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:label="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_84c75a56-9656-11e2-88e7-12313d1a0274" xlink:type="locator" />
    <calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTax_20119e50-9656-11e2-88e7-12313d1a0274" xlink:to="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_84c75a56-9656-11e2-88e7-12313d1a0274" xlink:type="arc" />
  </calculationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>9
<FILENAME>fcel-20130731_def.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION DEFINITION LINKBASE DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!--XBRL Document Created with WebFilings-->
<!-- -->
<linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccountsReceivable" xlink:href="fcel-20130731.xsd#AccountsReceivable" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccountsReceivableDetails" xlink:href="fcel-20130731.xsd#AccountsReceivableDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccountsReceivableLevel2Policies" xlink:href="fcel-20130731.xsd#AccountsReceivableLevel2Policies" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccountsReceivableTables" xlink:href="fcel-20130731.xsd#AccountsReceivableTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccruedLiabilities" xlink:href="fcel-20130731.xsd#AccruedLiabilities" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccruedLiabilitiesDetails" xlink:href="fcel-20130731.xsd#AccruedLiabilitiesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccruedLiabilitiesTables" xlink:href="fcel-20130731.xsd#AccruedLiabilitiesTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/Acquisitions" xlink:href="fcel-20130731.xsd#Acquisitions" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AcquisitionsAcquisitionsTables" xlink:href="fcel-20130731.xsd#AcquisitionsAcquisitionsTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AcquisitionsDetails" xlink:href="fcel-20130731.xsd#AcquisitionsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnaudited" xlink:href="fcel-20130731.xsd#ConsolidatedBalanceSheetsUnaudited" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnauditedParenthetical" xlink:href="fcel-20130731.xsd#ConsolidatedBalanceSheetsUnauditedParenthetical" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfCashFlowsUnaudited" xlink:href="fcel-20130731.xsd#ConsolidatedStatementsOfCashFlowsUnaudited" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfOperationsUnaudited" xlink:href="fcel-20130731.xsd#ConsolidatedStatementsOfOperationsUnaudited" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/DebtAndLeases" xlink:href="fcel-20130731.xsd#DebtAndLeases" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/DebtAndLeasesDebtDetails" xlink:href="fcel-20130731.xsd#DebtAndLeasesDebtDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/DebtAndLeasesDetails" xlink:href="fcel-20130731.xsd#DebtAndLeasesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/DebtAndLeasesTables" xlink:href="fcel-20130731.xsd#DebtAndLeasesTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/DocumentAndEntityInformation" xlink:href="fcel-20130731.xsd#DocumentAndEntityInformation" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/Inventories" xlink:href="fcel-20130731.xsd#Inventories" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/InventoriesDetails" xlink:href="fcel-20130731.xsd#InventoriesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/InventoriesTables" xlink:href="fcel-20130731.xsd#InventoriesTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/LossPerShare" xlink:href="fcel-20130731.xsd#LossPerShare" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/LossPerShareDetails" xlink:href="fcel-20130731.xsd#LossPerShareDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/LossPerShareTables" xlink:href="fcel-20130731.xsd#LossPerShareTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentation" xlink:href="fcel-20130731.xsd#NatureOfBusinessAndBasisOfPresentation" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationDetails" xlink:href="fcel-20130731.xsd#NatureOfBusinessAndBasisOfPresentationDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationTables" xlink:href="fcel-20130731.xsd#NatureOfBusinessAndBasisOfPresentationTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherAssetsNet" xlink:href="fcel-20130731.xsd#OtherAssetsNet" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherAssetsNetDetails" xlink:href="fcel-20130731.xsd#OtherAssetsNetDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherAssetsNetTables" xlink:href="fcel-20130731.xsd#OtherAssetsNetTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherCurrentAssetsDetails" xlink:href="fcel-20130731.xsd#OtherCurrentAssetsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherCurrentAssetsNotes" xlink:href="fcel-20130731.xsd#OtherCurrentAssetsNotes" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherCurrentAssetsTables" xlink:href="fcel-20130731.xsd#OtherCurrentAssetsTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/PreferredStock" xlink:href="fcel-20130731.xsd#PreferredStock" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/PreferredStockDetails" xlink:href="fcel-20130731.xsd#PreferredStockDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/PreferredStockTables" xlink:href="fcel-20130731.xsd#PreferredStockTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/RecentAccountingPronouncements" xlink:href="fcel-20130731.xsd#RecentAccountingPronouncements" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/RestrictedCash" xlink:href="fcel-20130731.xsd#RestrictedCash" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/RestrictedCashDetails" xlink:href="fcel-20130731.xsd#RestrictedCashDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/RestrictedCashTables" xlink:href="fcel-20130731.xsd#RestrictedCashTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlans" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlans" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansAllocatedShareBasedCompensationExpenseDetails" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansAllocatedShareBasedCompensationExpenseDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansDetails" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansEmployeeStockPurchasePlanDetails" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansEmployeeStockPurchasePlanDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansLevel2Policies" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansLevel2Policies" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansRestrictedStockAwardsDetails" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansRestrictedStockAwardsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansTables" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareholdersEquityDeficit" xlink:href="fcel-20130731.xsd#ShareholdersEquityDeficit" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareholdersEquityDetails" xlink:href="fcel-20130731.xsd#ShareholdersEquityDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareholdersEquityTables" xlink:href="fcel-20130731.xsd#ShareholdersEquityTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/StatementOfComprehensiveLossStatement" xlink:href="fcel-20130731.xsd#StatementOfComprehensiveLossStatement" xlink:type="simple" />
  <arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/all" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" xlink:type="simple" />
  <arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" xlink:type="simple" />
  <arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" xlink:type="simple" />
  <arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" xlink:type="simple" />
  <arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" xlink:type="simple" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/AccountsReceivable" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/AccountsReceivableDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis" xlink:label="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis_5398DE63AEF1AEEEDC78121691D9DEF2" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:to="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis_5398DE63AEF1AEEEDC78121691D9DEF2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IndustryOfCounterpartyDomain" xlink:label="loc_us-gaap_IndustryOfCounterpartyDomain_FA21674DBD493FCD6D80121691D96A07_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis_5398DE63AEF1AEEEDC78121691D9DEF2" xlink:to="loc_us-gaap_IndustryOfCounterpartyDomain_FA21674DBD493FCD6D80121691D96A07_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IndustryOfCounterpartyDomain" xlink:label="loc_us-gaap_IndustryOfCounterpartyDomain_FA21674DBD493FCD6D80121691D96A07" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis_5398DE63AEF1AEEEDC78121691D9DEF2" xlink:to="loc_us-gaap_IndustryOfCounterpartyDomain_FA21674DBD493FCD6D80121691D96A07" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis" xlink:label="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_99DB7A1BCA09B133B07C121691D9D1F7" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:to="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_99DB7A1BCA09B133B07C121691D9D1F7" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LegalEntityTypeOfCounterpartyDomain" xlink:label="loc_us-gaap_LegalEntityTypeOfCounterpartyDomain_997FF55584610C19C6B3121691E3E21F_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_99DB7A1BCA09B133B07C121691D9D1F7" xlink:to="loc_us-gaap_LegalEntityTypeOfCounterpartyDomain_997FF55584610C19C6B3121691E3E21F_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LegalEntityTypeOfCounterpartyDomain" xlink:label="loc_us-gaap_LegalEntityTypeOfCounterpartyDomain_997FF55584610C19C6B3121691E3E21F" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_99DB7A1BCA09B133B07C121691D9D1F7" xlink:to="loc_us-gaap_LegalEntityTypeOfCounterpartyDomain_997FF55584610C19C6B3121691E3E21F" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CounterpartyNameAxis" xlink:label="loc_us-gaap_CounterpartyNameAxis_19FEC4541E4A1756CBC5121691E349A3" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:to="loc_us-gaap_CounterpartyNameAxis_19FEC4541E4A1756CBC5121691E349A3" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepurchaseAgreementCounterpartyNameDomain" xlink:label="loc_us-gaap_RepurchaseAgreementCounterpartyNameDomain_5FEDBD955A9B1EC052C3121691E3C594_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_CounterpartyNameAxis_19FEC4541E4A1756CBC5121691E349A3" xlink:to="loc_us-gaap_RepurchaseAgreementCounterpartyNameDomain_5FEDBD955A9B1EC052C3121691E3C594_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepurchaseAgreementCounterpartyNameDomain" xlink:label="loc_us-gaap_RepurchaseAgreementCounterpartyNameDomain_5FEDBD955A9B1EC052C3121691E3C594" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_CounterpartyNameAxis_19FEC4541E4A1756CBC5121691E349A3" xlink:to="loc_us-gaap_RepurchaseAgreementCounterpartyNameDomain_5FEDBD955A9B1EC052C3121691E3C594" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProductOrServiceAxis" xlink:label="loc_us-gaap_ProductOrServiceAxis_58B544EC19ECD44CDA3D121691E35454" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:to="loc_us-gaap_ProductOrServiceAxis_58B544EC19ECD44CDA3D121691E35454" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProductsAndServicesDomain" xlink:label="loc_us-gaap_ProductsAndServicesDomain_FC7CECFA102F75C32F71121691E3239B_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_ProductOrServiceAxis_58B544EC19ECD44CDA3D121691E35454" xlink:to="loc_us-gaap_ProductsAndServicesDomain_FC7CECFA102F75C32F71121691E3239B_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProductsAndServicesDomain" xlink:label="loc_us-gaap_ProductsAndServicesDomain_FC7CECFA102F75C32F71121691E3239B" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_ProductOrServiceAxis_58B544EC19ECD44CDA3D121691E35454" xlink:to="loc_us-gaap_ProductsAndServicesDomain_FC7CECFA102F75C32F71121691E3239B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_E5E3A7F943422E8E895F121691E3A36D" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_E5E3A7F943422E8E895F121691E3A36D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_C3859F64949AF140BC37121691E316B1_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_E5E3A7F943422E8E895F121691E3A36D" xlink:to="loc_us-gaap_SegmentDomain_C3859F64949AF140BC37121691E316B1_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_C3859F64949AF140BC37121691E316B1" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_E5E3A7F943422E8E895F121691E3A36D" xlink:to="loc_us-gaap_SegmentDomain_C3859F64949AF140BC37121691E316B1" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis" xlink:label="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_78CCA352B76196399CC7121691E3F14A" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:to="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_78CCA352B76196399CC7121691E3F14A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ReceivablesBillingStatusDomain" xlink:label="loc_us-gaap_ReceivablesBillingStatusDomain_A846FCC6E478057094B8121691E3083A_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_78CCA352B76196399CC7121691E3F14A" xlink:to="loc_us-gaap_ReceivablesBillingStatusDomain_A846FCC6E478057094B8121691E3083A_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ReceivablesBillingStatusDomain" xlink:label="loc_us-gaap_ReceivablesBillingStatusDomain_A846FCC6E478057094B8121691E3083A" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_78CCA352B76196399CC7121691E3F14A" xlink:to="loc_us-gaap_ReceivablesBillingStatusDomain_A846FCC6E478057094B8121691E3083A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis" xlink:label="loc_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_3A8852A924A4E5167214121691E331FC" xlink:type="locator" />
    <definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:to="loc_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_3A8852A924A4E5167214121691E331FC" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ReceivableTypeDomain" xlink:label="loc_us-gaap_ReceivableTypeDomain_D8028D5044770B29B2BE121691E3EFEF_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_3A8852A924A4E5167214121691E331FC" xlink:to="loc_us-gaap_ReceivableTypeDomain_D8028D5044770B29B2BE121691E3EFEF_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ReceivableTypeDomain" xlink:label="loc_us-gaap_ReceivableTypeDomain_D8028D5044770B29B2BE121691E3EFEF" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_3A8852A924A4E5167214121691E331FC" xlink:to="loc_us-gaap_ReceivableTypeDomain_D8028D5044770B29B2BE121691E3EFEF" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_PoscoEnergyMember" xlink:label="loc_fcel_PoscoEnergyMember_A80219E928C48B2C0B3E121691E348C2" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ReceivableTypeDomain_D8028D5044770B29B2BE121691E3EFEF" xlink:to="loc_fcel_PoscoEnergyMember_A80219E928C48B2C0B3E121691E348C2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FinancialInstrumentAxis" xlink:label="loc_us-gaap_FinancialInstrumentAxis_B717E4621E84AECBB82A121691E34133" xlink:type="locator" />
    <definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:to="loc_us-gaap_FinancialInstrumentAxis_B717E4621E84AECBB82A121691E34133" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:label="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_2D3C8685643796C346EE121691E3BC96_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FinancialInstrumentAxis_B717E4621E84AECBB82A121691E34133" xlink:to="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_2D3C8685643796C346EE121691E3BC96_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:label="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_2D3C8685643796C346EE121691E3BC96" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FinancialInstrumentAxis_B717E4621E84AECBB82A121691E34133" xlink:to="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_2D3C8685643796C346EE121691E3BC96" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementGeographicalAxis" xlink:label="loc_us-gaap_StatementGeographicalAxis_EC3968D9A1A43F995C60121691E33410" xlink:type="locator" />
    <definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:to="loc_us-gaap_StatementGeographicalAxis_EC3968D9A1A43F995C60121691E33410" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentGeographicalDomain" xlink:label="loc_us-gaap_SegmentGeographicalDomain_8D737BB398639C27735D121691E3CBB4_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementGeographicalAxis_EC3968D9A1A43F995C60121691E33410" xlink:to="loc_us-gaap_SegmentGeographicalDomain_8D737BB398639C27735D121691E3CBB4_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentGeographicalDomain" xlink:label="loc_us-gaap_SegmentGeographicalDomain_8D737BB398639C27735D121691E3CBB4" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementGeographicalAxis_EC3968D9A1A43F995C60121691E33410" xlink:to="loc_us-gaap_SegmentGeographicalDomain_8D737BB398639C27735D121691E3CBB4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GovernmentContractReceivable" xlink:label="loc_us-gaap_GovernmentContractReceivable_CBC9FC73A3CE0D6F4A44121691E35F0E" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:to="loc_us-gaap_GovernmentContractReceivable_CBC9FC73A3CE0D6F4A44121691E35F0E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GovernmentContractReceivableUnbilledAmounts" xlink:label="loc_us-gaap_GovernmentContractReceivableUnbilledAmounts_871064225210F1617903121691E3AAA0" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:to="loc_us-gaap_GovernmentContractReceivableUnbilledAmounts_871064225210F1617903121691E3AAA0" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_UsGovernmentAccountsReceivableTotal" xlink:label="loc_fcel_UsGovernmentAccountsReceivableTotal_8A7CCCB66CEA1AD38A76121691E31B69" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:to="loc_fcel_UsGovernmentAccountsReceivableTotal_8A7CCCB66CEA1AD38A76121691E31B69" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms" xlink:label="loc_us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms_E2D3C90F91F488A97E05121691E323C0" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:to="loc_us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms_E2D3C90F91F488A97E05121691E323C0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_UnbilledContractsReceivable" xlink:label="loc_us-gaap_UnbilledContractsReceivable_6C3996C3974DBD822383121691E30BF6" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:to="loc_us-gaap_UnbilledContractsReceivable_6C3996C3974DBD822383121691E30BF6" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_CommercialCustomersAccountsReceivable" xlink:label="loc_fcel_CommercialCustomersAccountsReceivable_1BAE8866E3AAA779BB0C121691E3DDC6" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:to="loc_fcel_CommercialCustomersAccountsReceivable_1BAE8866E3AAA779BB0C121691E3DDC6" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaap_AccountsReceivableNetCurrent_1E013C23C7D803DB5F30121691E3810A" xlink:type="locator" />
    <definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:to="loc_us-gaap_AccountsReceivableNetCurrent_1E013C23C7D803DB5F30121691E3810A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableRelatedPartiesCurrent" xlink:label="loc_us-gaap_AccountsReceivableRelatedPartiesCurrent_AA8206E84C4A723001C8121691E3115D" xlink:type="locator" />
    <definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:to="loc_us-gaap_AccountsReceivableRelatedPartiesCurrent_AA8206E84C4A723001C8121691E3115D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_48F7B6FA69E6C5ED59AB121691E398EE" xlink:type="locator" />
    <definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:to="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_48F7B6FA69E6C5ED59AB121691E398EE" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/AccountsReceivableLevel2Policies" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/AccountsReceivableTables" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/AccruedLiabilities" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/AccruedLiabilitiesDetails" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/AccruedLiabilitiesTables" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/Acquisitions" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/AcquisitionsAcquisitionsTables" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_10D2900F7C01A99E71B51209073ED6B3" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_FA1694080C68B0519D501209073E4FCB" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_10D2900F7C01A99E71B51209073ED6B3" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_FA1694080C68B0519D501209073E4FCB" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_6338EAB3B0060E9CE6151209073E2EF6" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_FA1694080C68B0519D501209073E4FCB" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_6338EAB3B0060E9CE6151209073E2EF6" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_8066A7E715C27E4E7DD21209073E3554_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_6338EAB3B0060E9CE6151209073E2EF6" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_8066A7E715C27E4E7DD21209073E3554_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_8066A7E715C27E4E7DD21209073E3554" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_6338EAB3B0060E9CE6151209073E2EF6" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_8066A7E715C27E4E7DD21209073E3554" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_BB0EC935CAEF29B99F161209073EF38A" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_10D2900F7C01A99E71B51209073ED6B3" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_BB0EC935CAEF29B99F161209073EF38A" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/AcquisitionsDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_58A702B51811B79A2B13E444CA5B460E" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_58A702B51811B79A2B13E444CA5B460E" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_99C9074AE22603F87A8CE444CA5B779B" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_58A702B51811B79A2B13E444CA5B460E" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_99C9074AE22603F87A8CE444CA5B779B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5762BC06BD3726DACCE2E444CA5BF3BA_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_99C9074AE22603F87A8CE444CA5B779B" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5762BC06BD3726DACCE2E444CA5BF3BA_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5762BC06BD3726DACCE2E444CA5BF3BA" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_99C9074AE22603F87A8CE444CA5B779B" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5762BC06BD3726DACCE2E444CA5BF3BA" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_VersaAcquisitionMember" xlink:label="loc_fcel_VersaAcquisitionMember_644B5E9EA38A09D7D857E444CA5BDB6C" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5762BC06BD3726DACCE2E444CA5BF3BA" xlink:to="loc_fcel_VersaAcquisitionMember_644B5E9EA38A09D7D857E444CA5BDB6C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2C4C78F55C64DF336D4DE444CA5B43C8" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2C4C78F55C64DF336D4DE444CA5B43C8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_12D7C564917568C21F2AE444CA5BD629" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_12D7C564917568C21F2AE444CA5BD629" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_F2448B1D6779533B8A42E444CA5BF8A2" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_F2448B1D6779533B8A42E444CA5BF8A2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_893943A16CB2566039B6E444CA5BDD38" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_893943A16CB2566039B6E444CA5BDD38" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaap_Goodwill_A4E0DC15DC721AAD59AFE444CA5B143C" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_Goodwill_A4E0DC15DC721AAD59AFE444CA5B143C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_9CC305E40278A84E4F9DE444CA5B91D5" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_9CC305E40278A84E4F9DE444CA5B91D5" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_E6259DF162E0479EAA33E444CA5B4C34" xlink:type="locator" />
    <definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_E6259DF162E0479EAA33E444CA5B4C34" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_3D4C48AABB93AE5D0FCDE444CA5B8F33" xlink:type="locator" />
    <definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_3D4C48AABB93AE5D0FCDE444CA5B8F33" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_D3347DB884CF77CCB9BDE444CA5BA0C9" xlink:type="locator" />
    <definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_D3347DB884CF77CCB9BDE444CA5BA0C9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent_71D221B4210AC8433437E444CA5B8188" xlink:type="locator" />
    <definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent_71D221B4210AC8433437E444CA5B8188" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_39769C5F3A6889971889E444CA5B0B6C" xlink:type="locator" />
    <definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_39769C5F3A6889971889E444CA5B0B6C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_AFD897F0B5885BE69FE1E444CA5BEF84" xlink:type="locator" />
    <definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_AFD897F0B5885BE69FE1E444CA5BEF84" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:label="loc_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_F665BF41866E3B71A3B7E444CA5BE302" xlink:type="locator" />
    <definitionArc order="13" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_F665BF41866E3B71A3B7E444CA5BE302" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_38643A6FD78770A8814BE444CA5BC492" xlink:type="locator" />
    <definitionArc order="14" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_38643A6FD78770A8814BE444CA5BC492" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaap_CommonStockSharesIssued_5CD5678A45010C35B61CE444CA5B0DB4" xlink:type="locator" />
    <definitionArc order="15" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_CommonStockSharesIssued_5CD5678A45010C35B61CE444CA5B0DB4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:label="loc_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_A05E486A2C61084420EDE444CA5B2046" xlink:type="locator" />
    <definitionArc order="16" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_A05E486A2C61084420EDE444CA5B2046" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment" xlink:label="loc_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_8D5E294026882342BB7DE444CA5BDC24" xlink:type="locator" />
    <definitionArc order="17" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_8D5E294026882342BB7DE444CA5BDC24" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnaudited" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_AACE45E8A7E3ACC45EE0E44497898A62" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_D37545737831EA644E0BE44497897AA8" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_AACE45E8A7E3ACC45EE0E44497898A62" xlink:to="loc_us-gaap_StatementTable_D37545737831EA644E0BE44497897AA8" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="loc_us-gaap_StatementScenarioAxis_E97CE48456DE54735C84E4449789EE03" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_D37545737831EA644E0BE44497897AA8" xlink:to="loc_us-gaap_StatementScenarioAxis_E97CE48456DE54735C84E4449789EE03" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_09FBB99289054D452CBDE4449789E26A_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementScenarioAxis_E97CE48456DE54735C84E4449789EE03" xlink:to="loc_us-gaap_ScenarioUnspecifiedDomain_09FBB99289054D452CBDE4449789E26A_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_09FBB99289054D452CBDE4449789E26A" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementScenarioAxis_E97CE48456DE54735C84E4449789EE03" xlink:to="loc_us-gaap_ScenarioUnspecifiedDomain_09FBB99289054D452CBDE4449789E26A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_AACE45E8A7E3ACC45EE0E44497898A62" xlink:to="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_4B335661CC97AC947BE4E44497898CBD" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_4B335661CC97AC947BE4E44497898CBD" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_B54B194CC4FBB46374ABE444978975B8" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_B54B194CC4FBB46374ABE444978975B8" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_LicenseFeeReceivable" xlink:label="loc_fcel_LicenseFeeReceivable_48468317F10415E220B0E44497897D6A" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:to="loc_fcel_LicenseFeeReceivable_48468317F10415E220B0E44497897D6A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaap_AccountsReceivableNetCurrent_106E3CCB1B52663A5DFCE4449789301A" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:to="loc_us-gaap_AccountsReceivableNetCurrent_106E3CCB1B52663A5DFCE4449789301A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaap_InventoryNet_9666BFDB3628363E7731E4449789F7BF" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:to="loc_us-gaap_InventoryNet_9666BFDB3628363E7731E4449789F7BF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaap_OtherAssetsCurrent_944E955340C36FB09ED7E4449789FA03" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:to="loc_us-gaap_OtherAssetsCurrent_944E955340C36FB09ED7E4449789FA03" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaap_AssetsCurrent_2501FB76E3EAA84CD5F8E44497898883" xlink:type="locator" />
    <definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:to="loc_us-gaap_AssetsCurrent_2501FB76E3EAA84CD5F8E44497898883" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsNoncurrent" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_F2241D8C1898AEA14472E4449789A224" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_F2241D8C1898AEA14472E4449789A224" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_DF36903377A21FDB302DE44497899206" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_DF36903377A21FDB302DE44497899206" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaap_Goodwill_4AFF3A2B4908FEDAD562E4449789EFDB" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_Goodwill_4AFF3A2B4908FEDAD562E4449789EFDB" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_4064E41056DB52807E2BE44497891C45" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_4064E41056DB52807E2BE44497891C45" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity" xlink:label="loc_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_9ECC43AF0C5FBD5D6DD7E4449789C55D" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_9ECC43AF0C5FBD5D6DD7E4449789C55D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaap_OtherAssetsNoncurrent_74DA8BF8A473C403BB6AE44497892773" xlink:type="locator" />
    <definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_OtherAssetsNoncurrent_74DA8BF8A473C403BB6AE44497892773" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaap_Assets_71267649A030300CD46DE44497897982" xlink:type="locator" />
    <definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_Assets_71267649A030300CD46DE44497897982" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_AACE45E8A7E3ACC45EE0E44497898A62" xlink:to="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtCurrent" xlink:label="loc_us-gaap_DebtCurrent_3D8548CCEF5798A9DD0AE4449789315B" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:to="loc_us-gaap_DebtCurrent_3D8548CCEF5798A9DD0AE4449789315B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaap_AccountsPayableCurrent_A5661EDC74406B801C21E4449798A4F3" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:to="loc_us-gaap_AccountsPayableCurrent_A5661EDC74406B801C21E4449798A4F3" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DueToAffiliateCurrent" xlink:label="loc_us-gaap_DueToAffiliateCurrent_88BED2ECB0D2A5CC87A7E4449798DE60" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:to="loc_us-gaap_DueToAffiliateCurrent_88BED2ECB0D2A5CC87A7E4449798DE60" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent_C79C81F41E6852E12911E4449798A73C" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:to="loc_us-gaap_AccruedLiabilitiesCurrent_C79C81F41E6852E12911E4449798A73C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredRevenueCurrent" xlink:label="loc_us-gaap_DeferredRevenueCurrent_73A245D52C3A176AC482E44497980E31" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:to="loc_us-gaap_DeferredRevenueCurrent_73A245D52C3A176AC482E44497980E31" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_PreferredStockObligationOfSubsidiary" xlink:label="loc_fcel_PreferredStockObligationOfSubsidiary_91AAE79B3284E4C80F21E444979859DF" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:to="loc_fcel_PreferredStockObligationOfSubsidiary_91AAE79B3284E4C80F21E444979859DF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaap_LiabilitiesCurrent_F510D409A8F4C32DA18AE4449798C007" xlink:type="locator" />
    <definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:to="loc_us-gaap_LiabilitiesCurrent_F510D409A8F4C32DA18AE4449798C007" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredRevenueNoncurrent" xlink:label="loc_us-gaap_DeferredRevenueNoncurrent_38A1D17ECB0AC8B7ECBCE444979829DB" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_us-gaap_DeferredRevenueNoncurrent_38A1D17ECB0AC8B7ECBCE444979829DB" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_LongTermPreferredStockObligationOfSubsidiary" xlink:label="loc_fcel_LongTermPreferredStockObligationOfSubsidiary_F01C82E4AEAEABCAC5F1E44497989763" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_fcel_LongTermPreferredStockObligationOfSubsidiary_F01C82E4AEAEABCAC5F1E44497989763" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent_1C9A576CFBC13434145AE44497981D93" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_us-gaap_OtherLiabilitiesNoncurrent_1C9A576CFBC13434145AE44497981D93" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaap_Liabilities_CBDFDD26C00F135DE133E4449798B1AE" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_us-gaap_Liabilities_CBDFDD26C00F135DE133E4449798B1AE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TemporaryEquityCarryingAmountAttributableToParent" xlink:label="loc_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_DA54DA67F134465FC76FE44497980F5A" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_DA54DA67F134465FC76FE44497980F5A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaap_EquityAbstract_7A91D69B4959A7D23265E4449798CB37" xlink:type="locator" />
    <definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_us-gaap_EquityAbstract_7A91D69B4959A7D23265E4449798CB37" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityAbstract_7A91D69B4959A7D23265E4449798CB37" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaap_CommonStockValue_948146D3CDB846527D34E44497986FE8" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:to="loc_us-gaap_CommonStockValue_948146D3CDB846527D34E44497986FE8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaap_AdditionalPaidInCapitalCommonStock_318A9036E6D43BF0FE44E44497985FAB" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:to="loc_us-gaap_AdditionalPaidInCapitalCommonStock_318A9036E6D43BF0FE44E44497985FAB" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaap_RetainedEarningsAccumulatedDeficit_24F50E6E9DE054FE4D89E44497986633" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:to="loc_us-gaap_RetainedEarningsAccumulatedDeficit_24F50E6E9DE054FE4D89E44497986633" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_59A1E72D9C34A3246325E44497985F82" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_59A1E72D9C34A3246325E44497985F82" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TreasuryStockValue" xlink:label="loc_us-gaap_TreasuryStockValue_AE9BBF5EB6370E85E7EAE44497980DB3" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:to="loc_us-gaap_TreasuryStockValue_AE9BBF5EB6370E85E7EAE44497980DB3" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredCompensationEquity" xlink:label="loc_us-gaap_DeferredCompensationEquity_631DA9B4D16CD4FE02F3E59630643D20" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:to="loc_us-gaap_DeferredCompensationEquity_631DA9B4D16CD4FE02F3E59630643D20" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaap_StockholdersEquity_0CA04C22C1E25179DB37E444979800D6" xlink:type="locator" />
    <definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:to="loc_us-gaap_StockholdersEquity_0CA04C22C1E25179DB37E444979800D6" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaap_MinorityInterest_E81600397319B9EC694DE4449798F36B" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityAbstract_7A91D69B4959A7D23265E4449798CB37" xlink:to="loc_us-gaap_MinorityInterest_E81600397319B9EC694DE4449798F36B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_734FE7F29924A53C17C0E4449798BB5E" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityAbstract_7A91D69B4959A7D23265E4449798CB37" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_734FE7F29924A53C17C0E4449798BB5E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_81DABD171A7432B6E63BE44497989DEB" xlink:type="locator" />
    <definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_us-gaap_LiabilitiesAndStockholdersEquity_81DABD171A7432B6E63BE44497989DEB" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnauditedParenthetical" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_B3E71E325AE3C316F76711A083B0A44E" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_B3EA54D72585E1E8785311A083B0C075" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_B3E71E325AE3C316F76711A083B0A44E" xlink:to="loc_us-gaap_StatementTable_B3EA54D72585E1E8785311A083B0C075" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="loc_us-gaap_StatementScenarioAxis_77983C80A19BAA0B8D2611A083B02D4F" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_B3EA54D72585E1E8785311A083B0C075" xlink:to="loc_us-gaap_StatementScenarioAxis_77983C80A19BAA0B8D2611A083B02D4F" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_91F8BB80ACBF51EA625D11A083B0A24F_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementScenarioAxis_77983C80A19BAA0B8D2611A083B02D4F" xlink:to="loc_us-gaap_ScenarioUnspecifiedDomain_91F8BB80ACBF51EA625D11A083B0A24F_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_91F8BB80ACBF51EA625D11A083B0A24F" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementScenarioAxis_77983C80A19BAA0B8D2611A083B02D4F" xlink:to="loc_us-gaap_ScenarioUnspecifiedDomain_91F8BB80ACBF51EA625D11A083B0A24F" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaap_StatementClassOfStockAxis_29EEF912BE25EACB41A311A083B01B12" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_B3EA54D72585E1E8785311A083B0C075" xlink:to="loc_us-gaap_StatementClassOfStockAxis_29EEF912BE25EACB41A311A083B01B12" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaap_ClassOfStockDomain_01685EBD841B6DA5D1FE11A083B0E3A1_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_29EEF912BE25EACB41A311A083B01B12" xlink:to="loc_us-gaap_ClassOfStockDomain_01685EBD841B6DA5D1FE11A083B0E3A1_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaap_ClassOfStockDomain_01685EBD841B6DA5D1FE11A083B0E3A1" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_29EEF912BE25EACB41A311A083B01B12" xlink:to="loc_us-gaap_ClassOfStockDomain_01685EBD841B6DA5D1FE11A083B0E3A1" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B3E71E325AE3C316F76711A083B0A44E" xlink:to="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockLiquidationPreferenceValue" xlink:label="loc_us-gaap_PreferredStockLiquidationPreferenceValue_948B90DFDF798F8A0AA911F1DAD912C0" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:to="loc_us-gaap_PreferredStockLiquidationPreferenceValue_948B90DFDF798F8A0AA911F1DAD912C0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaap_CommonStockParOrStatedValuePerShare_972F8A867B923B7B026711A083B086A6" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:to="loc_us-gaap_CommonStockParOrStatedValuePerShare_972F8A867B923B7B026711A083B086A6" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaap_CommonStockSharesAuthorized_38A800B657481FF5C6B611A083B06A45" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:to="loc_us-gaap_CommonStockSharesAuthorized_38A800B657481FF5C6B611A083B06A45" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaap_CommonStockSharesIssued_25D7BD611DDE2ECAF1C711A083B07E8D" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:to="loc_us-gaap_CommonStockSharesIssued_25D7BD611DDE2ECAF1C711A083B07E8D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaap_CommonStockSharesOutstanding_4A01D1CA743B1A5FD09A11A083B0F4DD" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:to="loc_us-gaap_CommonStockSharesOutstanding_4A01D1CA743B1A5FD09A11A083B0F4DD" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TreasuryStockShares" xlink:label="loc_us-gaap_TreasuryStockShares_96822625929DB0DA706D11A083B0C517" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:to="loc_us-gaap_TreasuryStockShares_96822625929DB0DA706D11A083B0C517" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfCashFlowsUnaudited" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_0ED75C6B2D1781592814E444CA6B5E5D" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_StatementTable_0ED75C6B2D1781592814E444CA6B5E5D" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="loc_us-gaap_StatementScenarioAxis_624FE9CC20C5A3CCAFADE444CA6B6BA4" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_0ED75C6B2D1781592814E444CA6B5E5D" xlink:to="loc_us-gaap_StatementScenarioAxis_624FE9CC20C5A3CCAFADE444CA6B6BA4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_EEB358330DE28E2341A1E444CA6B7239_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementScenarioAxis_624FE9CC20C5A3CCAFADE444CA6B6BA4" xlink:to="loc_us-gaap_ScenarioUnspecifiedDomain_EEB358330DE28E2341A1E444CA6B7239_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_EEB358330DE28E2341A1E444CA6B7239" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementScenarioAxis_624FE9CC20C5A3CCAFADE444CA6B6BA4" xlink:to="loc_us-gaap_ScenarioUnspecifiedDomain_EEB358330DE28E2341A1E444CA6B7239" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_12FA893F024ADC337EF1E444CA6B6A4B" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A" xlink:to="loc_us-gaap_ProfitLoss_12FA893F024ADC337EF1E444CA6B6A4B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A" xlink:to="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaap_ShareBasedCompensation_BC43A92C4F9923630F3BE444CA6B269D" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:to="loc_us-gaap_ShareBasedCompensation_BC43A92C4F9923630F3BE444CA6B269D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_87810C2D8EC582C8F936E444CA6B41B5" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_87810C2D8EC582C8F936E444CA6B41B5" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Depreciation" xlink:label="loc_us-gaap_Depreciation_1C2FAE83DC7A3EBE5726E444CA6B1ABA" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:to="loc_us-gaap_Depreciation_1C2FAE83DC7A3EBE5726E444CA6B1ABA" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_Interestexpenseonpreferredstockobligations" xlink:label="loc_fcel_Interestexpenseonpreferredstockobligations_335BC88D6AFDE4A8292EE444CA6B51AD" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:to="loc_fcel_Interestexpenseonpreferredstockobligations_335BC88D6AFDE4A8292EE444CA6B51AD" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNoncashIncomeExpense" xlink:label="loc_us-gaap_OtherNoncashIncomeExpense_34FE68A1D822D597B60BE444CA6B9DBC" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:to="loc_us-gaap_OtherNoncashIncomeExpense_34FE68A1D822D597B60BE444CA6B9DBC" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingAssetsAbstract" xlink:label="loc_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:to="loc_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_29269E6060AB1C40809DE444CA6B00DC" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_29269E6060AB1C40809DE444CA6B00DC" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaap_IncreaseDecreaseInInventories_785859050D873E843B7EE444CA6B1FF8" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2" xlink:to="loc_us-gaap_IncreaseDecreaseInInventories_785859050D873E843B7EE444CA6B1FF8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherOperatingAssets_DB0765F856A1A0554144E444CA7A3ACE" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherOperatingAssets_DB0765F856A1A0554144E444CA7A3ACE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract" xlink:label="loc_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B" xlink:type="locator" />
    <definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:to="loc_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsPayable_A2636845C25F240F78BCE444CA7A1D5D" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsPayable_A2636845C25F240F78BCE444CA7A1D5D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:label="loc_us-gaap_IncreaseDecreaseInAccruedLiabilities_C32C8EFA21F7A60CEB6CE444CA7AEF47" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B" xlink:to="loc_us-gaap_IncreaseDecreaseInAccruedLiabilities_C32C8EFA21F7A60CEB6CE444CA7AEF47" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="loc_us-gaap_IncreaseDecreaseInDeferredRevenue_4A9C01E6ED435CFAC7AFE444CA7A9D56" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B" xlink:to="loc_us-gaap_IncreaseDecreaseInDeferredRevenue_4A9C01E6ED435CFAC7AFE444CA7A9D56" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_A12C3DB852D6A649E692E444CA7A0CD0" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_A12C3DB852D6A649E692E444CA7A0CD0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireProductiveAssets" xlink:label="loc_us-gaap_PaymentsToAcquireProductiveAssets_ACB13F0627BD99855403E444CA7AE2AD" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:to="loc_us-gaap_PaymentsToAcquireProductiveAssets_ACB13F0627BD99855403E444CA7AE2AD" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAcquiredFromAcquisition" xlink:label="loc_us-gaap_CashAcquiredFromAcquisition_F135920A7B6116E5EBA3E444CA7ADF9A" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:to="loc_us-gaap_CashAcquiredFromAcquisition_F135920A7B6116E5EBA3E444CA7ADF9A" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_TreasuryNotesMatured" xlink:label="loc_fcel_TreasuryNotesMatured_BFF650315D5999DEAA3DE444CA7A85DE" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:to="loc_fcel_TreasuryNotesMatured_BFF650315D5999DEAA3DE444CA7A85DE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_12DA565E1C8DD3C46431E444CA7A1186" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_12DA565E1C8DD3C46431E444CA7A1186" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepaymentsOfLongTermDebt" xlink:label="loc_us-gaap_RepaymentsOfLongTermDebt_E4BC04CC2CA7980DDC03E444CA7A8AC0" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_us-gaap_RepaymentsOfLongTermDebt_E4BC04CC2CA7980DDC03E444CA7A8AC0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfDebt" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfDebt_010E0118FEF56F419B84E444CA7A8CB9" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_us-gaap_ProceedsFromRepaymentsOfDebt_010E0118FEF56F419B84E444CA7A8CB9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromMinorityShareholders" xlink:label="loc_us-gaap_ProceedsFromMinorityShareholders_7B1B46D56035330805D4E444CA7A5A88" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_us-gaap_ProceedsFromMinorityShareholders_7B1B46D56035330805D4E444CA7A5A88" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsOfDebtIssuanceCosts" xlink:label="loc_us-gaap_PaymentsOfDebtIssuanceCosts_7D031A0624E05DEEB583E444CA7A5950" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_us-gaap_PaymentsOfDebtIssuanceCosts_7D031A0624E05DEEB583E444CA7A5950" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities_5F36F0FD776BF5444393E444CA7AEAE3" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities_5F36F0FD776BF5444393E444CA7AEAE3" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_PaymentOfPreferredDividendsAndReturnOfCapital" xlink:label="loc_fcel_PaymentOfPreferredDividendsAndReturnOfCapital_352CD056917601FB9306E444CA7AA8A2" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_fcel_PaymentOfPreferredDividendsAndReturnOfCapital_352CD056917601FB9306E444CA7AA8A2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaap_ProceedsFromIssuanceOfCommonStock_B9A198B5884C91BB776FE444CA7A53E0" xlink:type="locator" />
    <definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_us-gaap_ProceedsFromIssuanceOfCommonStock_B9A198B5884C91BB776FE444CA7A53E0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_F15799A09413B7B08B3FE444CA7A737F" xlink:type="locator" />
    <definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_F15799A09413B7B08B3FE444CA7A737F" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations" xlink:label="loc_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations_3528D41A98771ED1C05DE444CA7A6DDA" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations_3528D41A98771ED1C05DE444CA7A6DDA" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_6C79B4782B974D2BF27AE444CA7A1592" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_6C79B4782B974D2BF27AE444CA7A1592" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_567DF6D91C1E07C7C3CAE444CA7A08D3" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_567DF6D91C1E07C7C3CAE444CA7A08D3" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="loc_us-gaap_SupplementalCashFlowInformationAbstract_AEE5D9966BB1B2153BA0E444CA7A0654" xlink:type="locator" />
    <definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_SupplementalCashFlowInformationAbstract_AEE5D9966BB1B2153BA0E444CA7A0654" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestPaid" xlink:label="loc_us-gaap_InterestPaid_EEACD8DC73FEB1D1723EE444CA7A2F03" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SupplementalCashFlowInformationAbstract_AEE5D9966BB1B2153BA0E444CA7A0654" xlink:to="loc_us-gaap_InterestPaid_EEACD8DC73FEB1D1723EE444CA7A2F03" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:label="loc_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F" xlink:type="locator" />
    <definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation" xlink:label="loc_fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation_EB36F45D8745ACFC3CB3E444CA7A8ACB" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F" xlink:to="loc_fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation_EB36F45D8745ACFC3CB3E444CA7A8ACB" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions" xlink:label="loc_fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions_6171D501C48677470A0EE444CA7A5A14" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F" xlink:to="loc_fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions_6171D501C48677470A0EE444CA7A5A14" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_4642FD9BA357B4663849E444CA7A8C2D" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_4642FD9BA357B4663849E444CA7A8C2D" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfOperationsUnaudited" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_D0B133B177A3B24F1BF0F4223B664994" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_StatementTable_D0B133B177A3B24F1BF0F4223B664994" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="loc_us-gaap_StatementScenarioAxis_B0C6798F6E0D6BF6E911F4223B663654" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_D0B133B177A3B24F1BF0F4223B664994" xlink:to="loc_us-gaap_StatementScenarioAxis_B0C6798F6E0D6BF6E911F4223B663654" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_298A10650C732C45B95CF4223B66A85C_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementScenarioAxis_B0C6798F6E0D6BF6E911F4223B663654" xlink:to="loc_us-gaap_ScenarioUnspecifiedDomain_298A10650C732C45B95CF4223B66A85C_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_298A10650C732C45B95CF4223B66A85C" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementScenarioAxis_B0C6798F6E0D6BF6E911F4223B663654" xlink:to="loc_us-gaap_ScenarioUnspecifiedDomain_298A10650C732C45B95CF4223B66A85C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RevenuesAbstract" xlink:label="loc_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueGoodsNet" xlink:label="loc_us-gaap_SalesRevenueGoodsNet_D3A68A33E97597C7EB17F4223B666CD4" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:to="loc_us-gaap_SalesRevenueGoodsNet_D3A68A33E97597C7EB17F4223B666CD4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueServicesNet" xlink:label="loc_us-gaap_SalesRevenueServicesNet_262E8E1BE6484065ADD8F4223B6667E3" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:to="loc_us-gaap_SalesRevenueServicesNet_262E8E1BE6484065ADD8F4223B6667E3" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned" xlink:label="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned_CE62842376023BAD2B8EF4223B76C4AC" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:to="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned_CE62842376023BAD2B8EF4223B76C4AC" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaap_Revenues_F2671D178C923608D8C9F4223B76AC6F" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:to="loc_us-gaap_Revenues_F2671D178C923608D8C9F4223B76AC6F" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfRevenueAbstract" xlink:label="loc_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfGoodsSold" xlink:label="loc_us-gaap_CostOfGoodsSold_98B02ED9CFE9F59D3701F4223B760458" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:to="loc_us-gaap_CostOfGoodsSold_98B02ED9CFE9F59D3701F4223B760458" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfServices" xlink:label="loc_us-gaap_CostOfServices_8B355643F75DA28B7E1DF4223B7627F3" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:to="loc_us-gaap_CostOfServices_8B355643F75DA28B7E1DF4223B7627F3" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross" xlink:label="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_FDCFE9674FD7CE20D3E0F4223B762237" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:to="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_FDCFE9674FD7CE20D3E0F4223B762237" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaap_CostOfRevenue_2B09F646AFE70C28B054F4223B765639" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:to="loc_us-gaap_CostOfRevenue_2B09F646AFE70C28B054F4223B765639" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaap_GrossProfit_0C13C00B19FCC3DEF02BF4223B7602CF" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_GrossProfit_0C13C00B19FCC3DEF02BF4223B7602CF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense_9EDDF773ADFE4BDC7D8FF4223B76511D" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpense_9EDDF773ADFE4BDC7D8FF4223B76511D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaap_ResearchAndDevelopmentExpense_5C85257AE972BB6AB380F4223B76F368" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724" xlink:to="loc_us-gaap_ResearchAndDevelopmentExpense_5C85257AE972BB6AB380F4223B76F368" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaap_OperatingExpenses_DA60C0BF05971D094ED8F4223B76251B" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724" xlink:to="loc_us-gaap_OperatingExpenses_DA60C0BF05971D094ED8F4223B76251B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaap_OperatingIncomeLoss_B370718BBCA46EAC6EBEF4223B768328" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_OperatingIncomeLoss_B370718BBCA46EAC6EBEF4223B768328" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaap_InterestExpense_57C638D6E1F7EF1F306DF4223B7667B7" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_InterestExpense_57C638D6E1F7EF1F306DF4223B7667B7" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_8597B280F6FBBC62B726F4223B76E79E" xlink:type="locator" />
    <definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_8597B280F6FBBC62B726F4223B76E79E" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_LicenseFeeAndRoyaltyIncome" xlink:label="loc_fcel_LicenseFeeAndRoyaltyIncome_54A32E2EF080B9AB56ACF4223B768269" xlink:type="locator" />
    <definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_fcel_LicenseFeeAndRoyaltyIncome_54A32E2EF080B9AB56ACF4223B768269" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_50829666AF35ACB847D9F4223B76E102" xlink:type="locator" />
    <definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_50829666AF35ACB847D9F4223B76E102" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ED25996200D7F6A79DECF4223B768ECB" xlink:type="locator" />
    <definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ED25996200D7F6A79DECF4223B768ECB" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_E119561B7A212B26D3AAF4223B769FA7" xlink:type="locator" />
    <definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_E119561B7A212B26D3AAF4223B769FA7" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_5E9421A58F6117521785F4223B767598" xlink:type="locator" />
    <definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_ProfitLoss_5E9421A58F6117521785F4223B767598" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_12AF57C00BD2C8C32093F4223B767FC9" xlink:type="locator" />
    <definitionArc order="13" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_12AF57C00BD2C8C32093F4223B767FC9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaap_NetIncomeLoss_70D6B513422E3A6EF516F4223B7604B2" xlink:type="locator" />
    <definitionArc order="14" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_NetIncomeLoss_70D6B513422E3A6EF516F4223B7604B2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DividendsPreferredStock" xlink:label="loc_us-gaap_DividendsPreferredStock_49994D5A0285C406FBCAF4223B767B52" xlink:type="locator" />
    <definitionArc order="15" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_DividendsPreferredStock_49994D5A0285C406FBCAF4223B767B52" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_B2E0AA15B18FBA17A604F4223B7661FF" xlink:type="locator" />
    <definitionArc order="16" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_B2E0AA15B18FBA17A604F4223B7661FF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="loc_us-gaap_EarningsPerShareAbstract_589890FAC0CEE4DE13BDF4223B76C38D" xlink:type="locator" />
    <definitionArc order="17" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_EarningsPerShareAbstract_589890FAC0CEE4DE13BDF4223B76C38D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareBasicAndDiluted" xlink:label="loc_us-gaap_EarningsPerShareBasicAndDiluted_2EEF9840030EDD45B89DF4223B7683E5" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareAbstract_589890FAC0CEE4DE13BDF4223B76C38D" xlink:to="loc_us-gaap_EarningsPerShareBasicAndDiluted_2EEF9840030EDD45B89DF4223B7683E5" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="loc_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_F7A77E8104A37B150571F4223B76B845" xlink:type="locator" />
    <definitionArc order="18" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_F7A77E8104A37B150571F4223B76B845" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/DebtAndLeases" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/DebtAndLeasesDebtDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="loc_us-gaap_DebtInstrumentTable_1F0516434F51AE0F6353F43909798BD8" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:to="loc_us-gaap_DebtInstrumentTable_1F0516434F51AE0F6353F43909798BD8" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_3717A166B76C9F23B1C4F43909794CB2" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_1F0516434F51AE0F6353F43909798BD8" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_3717A166B76C9F23B1C4F43909794CB2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_BE205D18D00E2C6C801EF4390979CEEC_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_3717A166B76C9F23B1C4F43909794CB2" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_BE205D18D00E2C6C801EF4390979CEEC_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_BE205D18D00E2C6C801EF4390979CEEC" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_3717A166B76C9F23B1C4F43909794CB2" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_BE205D18D00E2C6C801EF4390979CEEC" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaap_DebtInstrumentAxis_CA34DC4AC7334295151CF439097942F2" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_1F0516434F51AE0F6353F43909798BD8" xlink:to="loc_us-gaap_DebtInstrumentAxis_CA34DC4AC7334295151CF439097942F2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_101A02B4D0FC226FBA69F4390979FF1F_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_CA34DC4AC7334295151CF439097942F2" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_101A02B4D0FC226FBA69F4390979FF1F_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_101A02B4D0FC226FBA69F4390979FF1F" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_CA34DC4AC7334295151CF439097942F2" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_101A02B4D0FC226FBA69F4390979FF1F" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ConnecticutDevelopmentAuthorityNoteMember" xlink:label="loc_fcel_ConnecticutDevelopmentAuthorityNoteMember_360B5E99909D626E23E0F43909798006" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_101A02B4D0FC226FBA69F4390979FF1F" xlink:to="loc_fcel_ConnecticutDevelopmentAuthorityNoteMember_360B5E99909D626E23E0F43909798006" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ConnecticutCleanEnergyFundMember" xlink:label="loc_fcel_ConnecticutCleanEnergyFundMember_D671871D117ACF79E014F4390979990D" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_101A02B4D0FC226FBA69F4390979FF1F" xlink:to="loc_fcel_ConnecticutCleanEnergyFundMember_D671871D117ACF79E014F4390979990D" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" xlink:label="loc_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_FD27004325A3B0EE07C6F4390979C90D" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_101A02B4D0FC226FBA69F4390979FF1F" xlink:to="loc_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_FD27004325A3B0EE07C6F4390979C90D" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months" xlink:label="loc_fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months_C98F753FE90991F1A2ECF439097979CD" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:to="loc_fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months_C98F753FE90991F1A2ECF439097979CD" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears_790E9EDFEA6D7819439CF439097938E6" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:to="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears_790E9EDFEA6D7819439CF439097938E6" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears_93ED83C60A47A05C5CA3F4390979EF57" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:to="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears_93ED83C60A47A05C5CA3F4390979EF57" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears_B576836DA17769B6F46BF43909798B27" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:to="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears_B576836DA17769B6F46BF43909798B27" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears_7FDBCF2450A8A455442DF43909798810" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:to="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears_7FDBCF2450A8A455442DF43909798810" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter_0236D0B6DB8D40F03B91F43909795EFF" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:to="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter_0236D0B6DB8D40F03B91F43909795EFF" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue_675B5291DA9F68D96A70F4390979CCAD" xlink:type="locator" />
    <definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:to="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue_675B5291DA9F68D96A70F4390979CCAD" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/DebtAndLeasesDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="loc_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_46EDC8BD52CCF466DEA7EE91E7A4597E" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_46EDC8BD52CCF466DEA7EE91E7A4597E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_8BF4FD7B88E4F8414959EE91E7A4E682_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_46EDC8BD52CCF466DEA7EE91E7A4597E" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_8BF4FD7B88E4F8414959EE91E7A4E682_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_8BF4FD7B88E4F8414959EE91E7A4E682" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_46EDC8BD52CCF466DEA7EE91E7A4597E" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_8BF4FD7B88E4F8414959EE91E7A4E682" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaap_DebtInstrumentAxis_F44BE4FF497763A137EFEE91E7A4C491" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA" xlink:to="loc_us-gaap_DebtInstrumentAxis_F44BE4FF497763A137EFEE91E7A4C491" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_F44BE4FF497763A137EFEE91E7A4C491" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_F44BE4FF497763A137EFEE91E7A4C491" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConvertibleDebtMember" xlink:label="loc_us-gaap_ConvertibleDebtMember_DA60359D487F94F492C6EE91E7A497D6" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:to="loc_us-gaap_ConvertibleDebtMember_DA60359D487F94F492C6EE91E7A497D6" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ConnecticutDevelopmentAuthorityNoteMember" xlink:label="loc_fcel_ConnecticutDevelopmentAuthorityNoteMember_581530068EF421F62DBEEE91E7A41D45" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:to="loc_fcel_ConnecticutDevelopmentAuthorityNoteMember_581530068EF421F62DBEEE91E7A41D45" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ConnecticutCleanEnergyFundMember" xlink:label="loc_fcel_ConnecticutCleanEnergyFundMember_9F837B272A5326CC2AD7EE91E7A4A1B4" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:to="loc_fcel_ConnecticutCleanEnergyFundMember_9F837B272A5326CC2AD7EE91E7A4A1B4" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" xlink:label="loc_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_EB994568F1A8F67707F6EE91E7A4B73B" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:to="loc_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_EB994568F1A8F67707F6EE91E7A4B73B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityAmountOutstanding" xlink:label="loc_us-gaap_LineOfCreditFacilityAmountOutstanding_4012FBCDA9976FEFFC16EE91E7A46A3B" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_LineOfCreditFacilityAmountOutstanding_4012FBCDA9976FEFFC16EE91E7A46A3B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConvertibleDebt" xlink:label="loc_us-gaap_ConvertibleDebt_AD03638A08D79F3AAA88EE91E7A485A0" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_ConvertibleDebt_AD03638A08D79F3AAA88EE91E7A485A0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CapitalLeaseObligations" xlink:label="loc_us-gaap_CapitalLeaseObligations_EF0590BBE55AF30E89D0EE91E7A41F62" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_CapitalLeaseObligations_EF0590BBE55AF30E89D0EE91E7A41F62" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaap_DebtInstrumentCarryingAmount_CE4DC09466629B36B76BEEA127F1F5F2" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_DebtInstrumentCarryingAmount_CE4DC09466629B36B76BEEA127F1F5F2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaap_LongTermDebt_EFA2DAC741755DF29160EE91E7A4B7CE" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_LongTermDebt_EFA2DAC741755DF29160EE91E7A4B7CE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaap_DebtInstrumentUnamortizedDiscount_F6A1CC01DECD9308D727EE91E802DCEF" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_DebtInstrumentUnamortizedDiscount_F6A1CC01DECD9308D727EE91E802DCEF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaap_LongTermDebtCurrent_2CA527E5537DCBCC9ECFEE91E7A49E2B" xlink:type="locator" />
    <definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_LongTermDebtCurrent_2CA527E5537DCBCC9ECFEE91E7A49E2B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="loc_us-gaap_LongTermDebtNoncurrent_F77911BA77434F3734B9EE91E7A48BAB" xlink:type="locator" />
    <definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_F77911BA77434F3734B9EE91E7A48BAB" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_7806FD794A84AD2BB226EE91E7A44EA0" xlink:type="locator" />
    <definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_7806FD794A84AD2BB226EE91E7A44EA0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromLinesOfCredit" xlink:label="loc_us-gaap_ProceedsFromLinesOfCredit_EBEBEF042720CDF92845EE91E7A4E022" xlink:type="locator" />
    <definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_ProceedsFromLinesOfCredit_EBEBEF042720CDF92845EE91E7A4E022" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfDebt" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfDebt_9B8420602569B4C80EA0EE91E7A4FDCE" xlink:type="locator" />
    <definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_ProceedsFromRepaymentsOfDebt_9B8420602569B4C80EA0EE91E7A4FDCE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_43AEE56D7E80DF32601CEE91E7A4380E" xlink:type="locator" />
    <definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_43AEE56D7E80DF32601CEE91E7A4380E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentConvertibleConversionRatio1" xlink:label="loc_us-gaap_DebtInstrumentConvertibleConversionRatio1_7BD130572A16A5A3337EEE91E7A4B20C" xlink:type="locator" />
    <definitionArc order="13" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_DebtInstrumentConvertibleConversionRatio1_7BD130572A16A5A3337EEE91E7A4B20C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaap_DebtConversionConvertedInstrumentAmount1_513323D6B87C2B8C379AEE91E7A4AC2C" xlink:type="locator" />
    <definitionArc order="14" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_DebtConversionConvertedInstrumentAmount1_513323D6B87C2B8C379AEE91E7A4AC2C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:label="loc_us-gaap_DebtInstrumentConvertibleConversionPrice1_0A83F39C6EFD6D17BF36EE91E7A40516" xlink:type="locator" />
    <definitionArc order="15" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_DebtInstrumentConvertibleConversionPrice1_0A83F39C6EFD6D17BF36EE91E7A40516" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromConvertibleDebt" xlink:label="loc_us-gaap_ProceedsFromConvertibleDebt_BE38EAC9B21806783F60EE91E7A4C1DA" xlink:type="locator" />
    <definitionArc order="16" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_ProceedsFromConvertibleDebt_BE38EAC9B21806783F60EE91E7A4C1DA" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsOfDebtIssuanceCosts" xlink:label="loc_us-gaap_PaymentsOfDebtIssuanceCosts_B4A8F9FCE9D1DB0318C2EE91E7A4C50F" xlink:type="locator" />
    <definitionArc order="17" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_PaymentsOfDebtIssuanceCosts_B4A8F9FCE9D1DB0318C2EE91E7A4C50F" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability" xlink:label="loc_us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_97B3881B2F046C3D2D38EE91E7A45350" xlink:type="locator" />
    <definitionArc order="18" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_97B3881B2F046C3D2D38EE91E7A45350" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/DebtAndLeasesTables" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="loc_us-gaap_DebtInstrumentLineItems_70E1F26B1975FB5925F4C4DC346C67FA" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="loc_us-gaap_DebtInstrumentTable_30436FFE5D0FFAF8B3E7C4DC346C10F7" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_70E1F26B1975FB5925F4C4DC346C67FA" xlink:to="loc_us-gaap_DebtInstrumentTable_30436FFE5D0FFAF8B3E7C4DC346C10F7" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_061432CB4BC86753F759C4DC346C1902" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_30436FFE5D0FFAF8B3E7C4DC346C10F7" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_061432CB4BC86753F759C4DC346C1902" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_A36DD830472310DBDB9DC4DC346CD15C_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_061432CB4BC86753F759C4DC346C1902" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_A36DD830472310DBDB9DC4DC346CD15C_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_A36DD830472310DBDB9DC4DC346CD15C" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_061432CB4BC86753F759C4DC346C1902" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_A36DD830472310DBDB9DC4DC346CD15C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfDebtTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfDebtTableTextBlock_0EF3489C1E0FCD97D5BDC4DC346C63BF" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_70E1F26B1975FB5925F4C4DC346C67FA" xlink:to="loc_us-gaap_ScheduleOfDebtTableTextBlock_0EF3489C1E0FCD97D5BDC4DC346C63BF" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock" xlink:label="loc_fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock_C1C54E1B9093F9E632E4C4DC346CF29D" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_70E1F26B1975FB5925F4C4DC346C67FA" xlink:to="loc_fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock_C1C54E1B9093F9E632E4C4DC346CF29D" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/DocumentAndEntityInformation" xlink:type="extended">
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityInformationLineItems" xlink:label="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:type="locator" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntitiesTable" xlink:label="loc_dei_EntitiesTable_2D3731AA011670C47A77C4DC344E57C7" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_EntitiesTable_2D3731AA011670C47A77C4DC344E57C7" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_BB00FDD7C667BC2684EBC4DC344ECD5E" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_dei_EntitiesTable_2D3731AA011670C47A77C4DC344E57C7" xlink:to="loc_dei_LegalEntityAxis_BB00FDD7C667BC2684EBC4DC344ECD5E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_AD49FAF215D7E4F06C4CC4DC344E995A_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_BB00FDD7C667BC2684EBC4DC344ECD5E" xlink:to="loc_dei_EntityDomain_AD49FAF215D7E4F06C4CC4DC344E995A_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_AD49FAF215D7E4F06C4CC4DC344E995A" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_BB00FDD7C667BC2684EBC4DC344ECD5E" xlink:to="loc_dei_EntityDomain_AD49FAF215D7E4F06C4CC4DC344E995A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityRegistrantName" xlink:label="loc_dei_EntityRegistrantName_FC0F673C75C83ECED5F6C4DC344E97ED" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_EntityRegistrantName_FC0F673C75C83ECED5F6C4DC344E97ED" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="loc_dei_EntityCentralIndexKey_AB03F62E43A5EA85B083C4DC344E91FF" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_EntityCentralIndexKey_AB03F62E43A5EA85B083C4DC344E91FF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentType" xlink:label="loc_dei_DocumentType_9262D4D9EAACE2B5A9D4C4DC344E6F09" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_DocumentType_9262D4D9EAACE2B5A9D4C4DC344E6F09" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_dei_DocumentPeriodEndDate_7448B3EDEFC8B52A98F0C4DC344E6B64" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_DocumentPeriodEndDate_7448B3EDEFC8B52A98F0C4DC344E6B64" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_AmendmentFlag" xlink:label="loc_dei_AmendmentFlag_971AA0364698AAB0F1FBC4DC344E1ADA" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_AmendmentFlag_971AA0364698AAB0F1FBC4DC344E1ADA" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_dei_DocumentFiscalYearFocus_615506549E29434D7B94C4DC34584C0B" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_DocumentFiscalYearFocus_615506549E29434D7B94C4DC34584C0B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_dei_DocumentFiscalPeriodFocus_2565C9BB1A6294FA92A2C4DC345896D7" xlink:type="locator" />
    <definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_DocumentFiscalPeriodFocus_2565C9BB1A6294FA92A2C4DC345896D7" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_dei_CurrentFiscalYearEndDate_F1F5455890A1D46D98C4C4DC34585893" xlink:type="locator" />
    <definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_CurrentFiscalYearEndDate_F1F5455890A1D46D98C4C4DC34585893" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityFilerCategory" xlink:label="loc_dei_EntityFilerCategory_FD2E03E7A851792ABD12C4DC3458AB54" xlink:type="locator" />
    <definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_EntityFilerCategory_FD2E03E7A851792ABD12C4DC3458AB54" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_dei_EntityCommonStockSharesOutstanding_D200F3ED2D372ADB2741C4DC34586434" xlink:type="locator" />
    <definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_EntityCommonStockSharesOutstanding_D200F3ED2D372ADB2741C4DC34586434" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/Inventories" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/InventoriesDetails" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/InventoriesTables" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/LossPerShare" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/LossPerShareDetails" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/LossPerShareTables" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentation" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_4FD007987D2C0FAD2233E444CA6BC616" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfOtherOwnershipInterestsTable" xlink:label="loc_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_4FD007987D2C0FAD2233E444CA6BC616" xlink:to="loc_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MajorCustomersAxis" xlink:label="loc_us-gaap_MajorCustomersAxis_58E7858B35227B11EA52E444CA6B2543" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4" xlink:to="loc_us-gaap_MajorCustomersAxis_58E7858B35227B11EA52E444CA6B2543" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NameOfMajorCustomerDomain" xlink:label="loc_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_MajorCustomersAxis_58E7858B35227B11EA52E444CA6B2543" xlink:to="loc_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NameOfMajorCustomerDomain" xlink:label="loc_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_MajorCustomersAxis_58E7858B35227B11EA52E444CA6B2543" xlink:to="loc_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DominionBridgeportFuelcellParkMember" xlink:label="loc_fcel_DominionBridgeportFuelcellParkMember_ECA0F093A7D9FCE96E62E444CA6B2255" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF" xlink:to="loc_fcel_DominionBridgeportFuelcellParkMember_ECA0F093A7D9FCE96E62E444CA6B2255" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_PoscoEnergyMember" xlink:label="loc_fcel_PoscoEnergyMember_C267F952B24F4C155DAFE444CA6B3689" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF" xlink:to="loc_fcel_PoscoEnergyMember_C267F952B24F4C155DAFE444CA6B3689" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_USGovernmentMember" xlink:label="loc_fcel_USGovernmentMember_0159B5D5FE0C67FA247FE444CA6BCCE4" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF" xlink:to="loc_fcel_USGovernmentMember_0159B5D5FE0C67FA247FE444CA6BCCE4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_716639B445EEF74DDA9AE444CA6B0E1D" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_716639B445EEF74DDA9AE444CA6B0E1D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaap_EquityComponentDomain_9273074F5C40100B5463E444CA6BAB95_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_716639B445EEF74DDA9AE444CA6B0E1D" xlink:to="loc_us-gaap_EquityComponentDomain_9273074F5C40100B5463E444CA6BAB95_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaap_EquityComponentDomain_9273074F5C40100B5463E444CA6BAB95" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_716639B445EEF74DDA9AE444CA6B0E1D" xlink:to="loc_us-gaap_EquityComponentDomain_9273074F5C40100B5463E444CA6BAB95" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_1C16A6F0F303D387FC99E444CA6B64C9" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4FD007987D2C0FAD2233E444CA6BC616" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_1C16A6F0F303D387FC99E444CA6B64C9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsNoncurrent" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_F9A18B49504A9179483AE444CA6B6C57" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4FD007987D2C0FAD2233E444CA6BC616" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_F9A18B49504A9179483AE444CA6B6C57" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_CommonStockOwnershipPercentage" xlink:label="loc_fcel_CommonStockOwnershipPercentage_A7C411C20B1E4FA71634E444CA6B59D5" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4FD007987D2C0FAD2233E444CA6BC616" xlink:to="loc_fcel_CommonStockOwnershipPercentage_A7C411C20B1E4FA71634E444CA6B59D5" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_SignificantCustomerRevenuePercentage" xlink:label="loc_fcel_SignificantCustomerRevenuePercentage_92871016BEFD4D28C14CE444CA6B288E" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4FD007987D2C0FAD2233E444CA6BC616" xlink:to="loc_fcel_SignificantCustomerRevenuePercentage_92871016BEFD4D28C14CE444CA6B288E" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationTables" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/OtherAssetsNet" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/OtherAssetsNetDetails" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/OtherAssetsNetTables" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/OtherCurrentAssetsDetails" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/OtherCurrentAssetsNotes" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/OtherCurrentAssetsTables" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/PreferredStock" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/PreferredStockDetails" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/PreferredStockTables" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/RecentAccountingPronouncements" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/RestrictedCash" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/RestrictedCashDetails" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/RestrictedCashTables" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlans" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansAllocatedShareBasedCompensationExpenseDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems" xlink:label="loc_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_15D2844E540C1ADAA2BCC4DC32F01D9B" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable" xlink:label="loc_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable_42C0BFBAF95C9B8D9F86C4DC32F063D8" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_15D2844E540C1ADAA2BCC4DC32F01D9B" xlink:to="loc_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable_42C0BFBAF95C9B8D9F86C4DC32F063D8" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="loc_us-gaap_IncomeStatementLocationAxis_C4A929CDE821EAAF15DBC4DC32F0C37B" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable_42C0BFBAF95C9B8D9F86C4DC32F063D8" xlink:to="loc_us-gaap_IncomeStatementLocationAxis_C4A929CDE821EAAF15DBC4DC32F0C37B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_C4A929CDE821EAAF15DBC4DC32F0C37B" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_C4A929CDE821EAAF15DBC4DC32F0C37B" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfSalesMember" xlink:label="loc_us-gaap_CostOfSalesMember_0F2817C44F9A6419BE0BC4DC32F06A07" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E" xlink:to="loc_us-gaap_CostOfSalesMember_0F2817C44F9A6419BE0BC4DC32F06A07" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesMember" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpensesMember_5710EF1E3981DEA347BEC4DC32F0F12A" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpensesMember_5710EF1E3981DEA347BEC4DC32F0F12A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentExpenseMember" xlink:label="loc_us-gaap_ResearchAndDevelopmentExpenseMember_A6039C07532B96DF9BB3C4DC32F02FB0" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E" xlink:to="loc_us-gaap_ResearchAndDevelopmentExpenseMember_A6039C07532B96DF9BB3C4DC32F02FB0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense" xlink:label="loc_us-gaap_AllocatedShareBasedCompensationExpense_E2065476E88FD324DE46C4DC32F03C24" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_15D2844E540C1ADAA2BCC4DC32F01D9B" xlink:to="loc_us-gaap_AllocatedShareBasedCompensationExpense_E2065476E88FD324DE46C4DC32F03C24" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_0B30C29A8F0188A5E27DC4DC33A4C27D" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:to="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_0B30C29A8F0188A5E27DC4DC33A4C27D" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaap_StatementClassOfStockAxis_893671AF2A552B296BF0C4DC33A4D882" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_0B30C29A8F0188A5E27DC4DC33A4C27D" xlink:to="loc_us-gaap_StatementClassOfStockAxis_893671AF2A552B296BF0C4DC33A4D882" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaap_ClassOfStockDomain_C1C3FD772A539FDBE8D6C4DC33A4BCA5_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_893671AF2A552B296BF0C4DC33A4D882" xlink:to="loc_us-gaap_ClassOfStockDomain_C1C3FD772A539FDBE8D6C4DC33A4BCA5_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaap_ClassOfStockDomain_C1C3FD772A539FDBE8D6C4DC33A4BCA5" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_893671AF2A552B296BF0C4DC33A4D882" xlink:to="loc_us-gaap_ClassOfStockDomain_C1C3FD772A539FDBE8D6C4DC33A4BCA5" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_3C48AFAEF62B12E9945CC4DC33A4490C" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_3C48AFAEF62B12E9945CC4DC33A4490C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0A4947E7DFB63B5C0338C4DC33A4F2C8" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0A4947E7DFB63B5C0338C4DC33A4F2C8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_1F43822C71A5685C9594C4DC33A4B8D3" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_1F43822C71A5685C9594C4DC33A4B8D3" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_81B937B86FF3BBC06770C4DC33A42789" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_81B937B86FF3BBC06770C4DC33A42789" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_F4DBABFD020D01966512C4DC33A4A607" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_F4DBABFD020D01966512C4DC33A4A607" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_CE5418C1EAD927BFA147C4DC33A4675E" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_CE5418C1EAD927BFA147C4DC33A4675E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_125904999D616C1886DAC4DC33A400EE" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_CE5418C1EAD927BFA147C4DC33A4675E" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_125904999D616C1886DAC4DC33A400EE" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansEmployeeStockPurchasePlanDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems" xlink:label="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable" xlink:label="loc_us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable_4ADB755F63A97592981EC4DC339ABC60" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD" xlink:to="loc_us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable_4ADB755F63A97592981EC4DC339ABC60" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis" xlink:label="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_58AA4C0FBE23AE68F4BBC4DC339A1AE8" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable_4ADB755F63A97592981EC4DC339ABC60" xlink:to="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_58AA4C0FBE23AE68F4BBC4DC339A1AE8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain" xlink:label="loc_us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain_B97576042ED9B705FE4FC4DC339AD9B0_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_58AA4C0FBE23AE68F4BBC4DC339A1AE8" xlink:to="loc_us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain_B97576042ED9B705FE4FC4DC339AD9B0_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain" xlink:label="loc_us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain_B97576042ED9B705FE4FC4DC339AD9B0" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_58AA4C0FBE23AE68F4BBC4DC339A1AE8" xlink:to="loc_us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain_B97576042ED9B705FE4FC4DC339AD9B0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans_A56C47723B476241A3BCC4DC339ACBBE" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans_A56C47723B476241A3BCC4DC339ACBBE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_2471B8DC9E8D0AC37F7FC4DC339ADB41" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_2471B8DC9E8D0AC37F7FC4DC339ADB41" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:label="loc_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_4CF2D31BB94FFD58A058C4DC339A251C" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD" xlink:to="loc_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_4CF2D31BB94FFD58A058C4DC339A251C" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansLevel2Policies" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansRestrictedStockAwardsDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_209632A0FC106FE8AEF111A082D5F7CF" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_42990DC5E8CA1CB52EA411A082D5E5AC" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_209632A0FC106FE8AEF111A082D5F7CF" xlink:to="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_42990DC5E8CA1CB52EA411A082D5E5AC" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaap_PlanNameAxis_E7DCBAE15BDF538B266411A082D58535" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_42990DC5E8CA1CB52EA411A082D5E5AC" xlink:to="loc_us-gaap_PlanNameAxis_E7DCBAE15BDF538B266411A082D58535" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaap_PlanNameDomain_BAFB0BD2D26231BDCB6911A082D5C7E1_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_PlanNameAxis_E7DCBAE15BDF538B266411A082D58535" xlink:to="loc_us-gaap_PlanNameDomain_BAFB0BD2D26231BDCB6911A082D5C7E1_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaap_PlanNameDomain_BAFB0BD2D26231BDCB6911A082D5C7E1" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_PlanNameAxis_E7DCBAE15BDF538B266411A082D58535" xlink:to="loc_us-gaap_PlanNameDomain_BAFB0BD2D26231BDCB6911A082D5C7E1" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaap_AwardTypeAxis_AF5B11FEDBBDB254AA8B11A082D5DEFE" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_42990DC5E8CA1CB52EA411A082D5E5AC" xlink:to="loc_us-gaap_AwardTypeAxis_AF5B11FEDBBDB254AA8B11A082D5DEFE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_245F5715AB19945E64F811A082D55149_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AwardTypeAxis_AF5B11FEDBBDB254AA8B11A082D5DEFE" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_245F5715AB19945E64F811A082D55149_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_245F5715AB19945E64F811A082D55149" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AwardTypeAxis_AF5B11FEDBBDB254AA8B11A082D5DEFE" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_245F5715AB19945E64F811A082D55149" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaap_StatementClassOfStockAxis_3D01D4571A224B28130611A082D55C89" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_42990DC5E8CA1CB52EA411A082D5E5AC" xlink:to="loc_us-gaap_StatementClassOfStockAxis_3D01D4571A224B28130611A082D55C89" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaap_ClassOfStockDomain_107A89E82FBFCF7EFC9F11A082D56DF5_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_3D01D4571A224B28130611A082D55C89" xlink:to="loc_us-gaap_ClassOfStockDomain_107A89E82FBFCF7EFC9F11A082D56DF5_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaap_ClassOfStockDomain_107A89E82FBFCF7EFC9F11A082D56DF5" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_3D01D4571A224B28130611A082D55C89" xlink:to="loc_us-gaap_ClassOfStockDomain_107A89E82FBFCF7EFC9F11A082D56DF5" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeAxis" xlink:label="loc_us-gaap_RangeAxis_3EBD912E2B141F1810F711A082D5D29C" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_42990DC5E8CA1CB52EA411A082D5E5AC" xlink:to="loc_us-gaap_RangeAxis_3EBD912E2B141F1810F711A082D5D29C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeMember" xlink:label="loc_us-gaap_RangeMember_3C9B2738557D9F3FF28C11A082D5B7DC_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RangeAxis_3EBD912E2B141F1810F711A082D5D29C" xlink:to="loc_us-gaap_RangeMember_3C9B2738557D9F3FF28C11A082D5B7DC_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeMember" xlink:label="loc_us-gaap_RangeMember_3C9B2738557D9F3FF28C11A082D5B7DC" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RangeAxis_3EBD912E2B141F1810F711A082D5D29C" xlink:to="loc_us-gaap_RangeMember_3C9B2738557D9F3FF28C11A082D5B7DC" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_F6B64A440D4D4109A490120CCE5B1229" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_209632A0FC106FE8AEF111A082D5F7CF" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_F6B64A440D4D4109A490120CCE5B1229" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_8738D969EF3FDEB6891E11A082D50C3A" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_209632A0FC106FE8AEF111A082D5F7CF" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_8738D969EF3FDEB6891E11A082D50C3A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_5F4998B7F87100D20E2F120DD88D1AF4" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_209632A0FC106FE8AEF111A082D5F7CF" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_5F4998B7F87100D20E2F120DD88D1AF4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_12AA136A8A993C70CB5A120E49C6BBB3" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_209632A0FC106FE8AEF111A082D5F7CF" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_12AA136A8A993C70CB5A120E49C6BBB3" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansTables" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/ShareholdersEquityDeficit" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/ShareholdersEquityDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_3E9CF096C5A36477AA00E444C9FD3CBF" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:to="loc_us-gaap_StatementTable_3E9CF096C5A36477AA00E444C9FD3CBF" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_D3A0F316858DF5A2E8B7E444C9FDE9B1" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_3E9CF096C5A36477AA00E444C9FD3CBF" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_D3A0F316858DF5A2E8B7E444C9FDE9B1" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_D3A0F316858DF5A2E8B7E444C9FDE9B1" xlink:to="loc_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_D3A0F316858DF5A2E8B7E444C9FDE9B1" xlink:to="loc_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ParentMember" xlink:label="loc_us-gaap_ParentMember_BC95FF88318E2E0AA8FCE444C9FD1E37" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8" xlink:to="loc_us-gaap_ParentMember_BC95FF88318E2E0AA8FCE444C9FD1E37" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="loc_us-gaap_NoncontrollingInterestMember_57062581FCCA19679A6FE444C9FDCF5C" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8" xlink:to="loc_us-gaap_NoncontrollingInterestMember_57062581FCCA19679A6FE444C9FDCF5C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInStockholdersEquityRollForward" xlink:label="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:to="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_D64D5AFB830B2C2AD16BE444C9FDFB02" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_D64D5AFB830B2C2AD16BE444C9FDFB02" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueNewIssues_0C0372C78651DAF7F7DDE444C9FD0DA4" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueNewIssues_0C0372C78651DAF7F7DDE444C9FD0DA4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation" xlink:label="loc_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation_0961138F8AEE22C99BD4E444C9FD283C" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation_0961138F8AEE22C99BD4E444C9FD283C" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_Registrationstatementfees" xlink:label="loc_fcel_Registrationstatementfees_54054165C1D6CEAF4180E4C63F86CBF2" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_fcel_Registrationstatementfees_54054165C1D6CEAF4180E4C63F86CBF2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan_D5E484395DB9C9BBFE60E444C9FD3EBF" xlink:type="locator" />
    <definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan_D5E484395DB9C9BBFE60E444C9FD3EBF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DividendsPreferredStock" xlink:label="loc_us-gaap_DividendsPreferredStock_2B11F1B635652887D98AE444C9FDC791" xlink:type="locator" />
    <definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_us-gaap_DividendsPreferredStock_2B11F1B635652887D98AE444C9FDC791" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:label="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_92AFA2E482D844D99C34E444C9FDE3F9" xlink:type="locator" />
    <definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_92AFA2E482D844D99C34E444C9FDE3F9" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary" xlink:label="loc_fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary_D0A40B74DCD381264B97E444C9FDF7AE" xlink:type="locator" />
    <definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary_D0A40B74DCD381264B97E444C9FDF7AE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_DD763529A6B7133B495DE444C9FD921B" xlink:type="locator" />
    <definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_us-gaap_ProfitLoss_DD763529A6B7133B495DE444C9FD921B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_7C306FB37E8E360E59A3E444C9FDC8F5" xlink:type="locator" />
    <definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_7C306FB37E8E360E59A3E444C9FDC8F5" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:label="loc_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_4265FEBFB19B46F39975E444C9FDC390" xlink:type="locator" />
    <definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:to="loc_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_4265FEBFB19B46F39975E444C9FDC390" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_265783086AB7206D3D7FE444C9FD416F" xlink:type="locator" />
    <definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_265783086AB7206D3D7FE444C9FD416F" xlink:type="arc" />
  </definitionLink>
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/ShareholdersEquityTables" xlink:type="extended" />
  <definitionLink xlink:role="http://www.fuelcellenergy.com/role/StatementOfComprehensiveLossStatement" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_41019C0F81F3DBF2FCA0C4DC33D66BAD" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_27D1F10DEFEE06F72E37C4DC33D612C3" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_41019C0F81F3DBF2FCA0C4DC33D66BAD" xlink:to="loc_us-gaap_StatementTable_27D1F10DEFEE06F72E37C4DC33D612C3" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="loc_us-gaap_StatementScenarioAxis_7378B2E575B1FF411E51C4DC33D62461" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_27D1F10DEFEE06F72E37C4DC33D612C3" xlink:to="loc_us-gaap_StatementScenarioAxis_7378B2E575B1FF411E51C4DC33D62461" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_ED083A22238353F54B25C4DC33D6A2A0_default" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementScenarioAxis_7378B2E575B1FF411E51C4DC33D62461" xlink:to="loc_us-gaap_ScenarioUnspecifiedDomain_ED083A22238353F54B25C4DC33D6A2A0_default" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_ED083A22238353F54B25C4DC33D6A2A0" xlink:type="locator" />
    <definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementScenarioAxis_7378B2E575B1FF411E51C4DC33D62461" xlink:to="loc_us-gaap_ScenarioUnspecifiedDomain_ED083A22238353F54B25C4DC33D6A2A0" xlink:type="arc" />
  </definitionLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>10
<FILENAME>fcel-20130731_lab.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION LABEL LINKBASE DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!--XBRL Document Created with WebFilings-->
<!-- -->
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" xlink:type="simple" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/netLabel" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" xlink:type="simple" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" xlink:type="simple" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" xlink:type="simple" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" xlink:type="simple" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedLabel" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" xlink:type="simple" />
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" xlink:type="simple" />
  <link:labelLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended">
    <link:label id="lab_us-gaap_InventoryDisclosureAbstract_C2EE116C4CCB9DFCBF80C4DC347649C7_label_en-US" xlink:label="lab_us-gaap_InventoryDisclosureAbstract_C2EE116C4CCB9DFCBF80C4DC347649C7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Inventory Disclosure [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryDisclosureAbstract" xlink:label="loc_us-gaap_InventoryDisclosureAbstract_C2EE116C4CCB9DFCBF80C4DC347649C7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_C2EE116C4CCB9DFCBF80C4DC347649C7" xlink:to="lab_us-gaap_InventoryDisclosureAbstract_C2EE116C4CCB9DFCBF80C4DC347649C7" xlink:type="arc" />
    <link:label id="lab_us-gaap_InventoryDisclosureTextBlock_A89A7F15564241D03115C4DC34763FCB_verboseLabel_en-US" xlink:label="lab_us-gaap_InventoryDisclosureTextBlock_A89A7F15564241D03115C4DC34763FCB" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Inventories</link:label>
    <link:label id="lab_us-gaap_InventoryDisclosureTextBlock_A89A7F15564241D03115C4DC34763FCB_label_en-US" xlink:label="lab_us-gaap_InventoryDisclosureTextBlock_A89A7F15564241D03115C4DC34763FCB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Inventory Disclosure [Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryDisclosureTextBlock" xlink:label="loc_us-gaap_InventoryDisclosureTextBlock_A89A7F15564241D03115C4DC34763FCB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryDisclosureTextBlock_A89A7F15564241D03115C4DC34763FCB" xlink:to="lab_us-gaap_InventoryDisclosureTextBlock_A89A7F15564241D03115C4DC34763FCB" xlink:type="arc" />
    <link:label id="lab_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_CF290197611C85F9FAD81204403EDFEC_label_en-US" xlink:label="lab_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_CF290197611C85F9FAD81204403EDFEC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Prepaid Expense and Other Assets, Current [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_CF290197611C85F9FAD81204403EDFEC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_CF290197611C85F9FAD81204403EDFEC" xlink:to="lab_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_CF290197611C85F9FAD81204403EDFEC" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock_BEBD268E212B07347F261204403E0707_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock_BEBD268E212B07347F261204403E0707" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Other Current Assets [Table Text Block]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock_BEBD268E212B07347F261204403E0707_label_en-US" xlink:label="lab_us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock_BEBD268E212B07347F261204403E0707" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Other Current Assets [Table Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock_BEBD268E212B07347F261204403E0707" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock_BEBD268E212B07347F261204403E0707" xlink:to="lab_us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock_BEBD268E212B07347F261204403E0707" xlink:type="arc" />
    <link:label id="lab_us-gaap_ReceivablesAbstract_479263F660E970DE97261216C10A4A37_label_en-US" xlink:label="lab_us-gaap_ReceivablesAbstract_479263F660E970DE97261216C10A4A37" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Receivables [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ReceivablesAbstract" xlink:label="loc_us-gaap_ReceivablesAbstract_479263F660E970DE97261216C10A4A37" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ReceivablesAbstract_479263F660E970DE97261216C10A4A37" xlink:to="lab_us-gaap_ReceivablesAbstract_479263F660E970DE97261216C10A4A37" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_60E77ED07BCBC54D5FAA1216C114B5A3_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_60E77ED07BCBC54D5FAA1216C114B5A3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_60E77ED07BCBC54D5FAA1216C114B5A3_label_en-US" xlink:label="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_60E77ED07BCBC54D5FAA1216C114B5A3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_60E77ED07BCBC54D5FAA1216C114B5A3" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_60E77ED07BCBC54D5FAA1216C114B5A3" xlink:to="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_60E77ED07BCBC54D5FAA1216C114B5A3" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessCombinationsAbstract_91281AC4DE5CEE8CC6CDE444CA5B123D_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationsAbstract_91281AC4DE5CEE8CC6CDE444CA5B123D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combinations [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationsAbstract" xlink:label="loc_us-gaap_BusinessCombinationsAbstract_91281AC4DE5CEE8CC6CDE444CA5B123D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationsAbstract_91281AC4DE5CEE8CC6CDE444CA5B123D" xlink:to="lab_us-gaap_BusinessCombinationsAbstract_91281AC4DE5CEE8CC6CDE444CA5B123D" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_58A702B51811B79A2B13E444CA5B460E_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_58A702B51811B79A2B13E444CA5B460E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Business Acquisitions, by Acquisition [Table]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_58A702B51811B79A2B13E444CA5B460E_label_en-US" xlink:label="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_58A702B51811B79A2B13E444CA5B460E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Business Acquisitions, by Acquisition [Table]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_58A702B51811B79A2B13E444CA5B460E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_58A702B51811B79A2B13E444CA5B460E" xlink:to="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_58A702B51811B79A2B13E444CA5B460E" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessAcquisitionAxis_99C9074AE22603F87A8CE444CA5B779B_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionAxis_99C9074AE22603F87A8CE444CA5B779B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Business Acquisition [Axis]</link:label>
    <link:label id="lab_us-gaap_BusinessAcquisitionAxis_99C9074AE22603F87A8CE444CA5B779B_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionAxis_99C9074AE22603F87A8CE444CA5B779B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Acquisition [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_99C9074AE22603F87A8CE444CA5B779B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_99C9074AE22603F87A8CE444CA5B779B" xlink:to="lab_us-gaap_BusinessAcquisitionAxis_99C9074AE22603F87A8CE444CA5B779B" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessAcquisitionAcquireeDomain_5762BC06BD3726DACCE2E444CA5BF3BA_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionAcquireeDomain_5762BC06BD3726DACCE2E444CA5BF3BA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Business Acquisition, Acquiree [Domain]</link:label>
    <link:label id="lab_us-gaap_BusinessAcquisitionAcquireeDomain_5762BC06BD3726DACCE2E444CA5BF3BA_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionAcquireeDomain_5762BC06BD3726DACCE2E444CA5BF3BA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Acquisition, Acquiree [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5762BC06BD3726DACCE2E444CA5BF3BA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5762BC06BD3726DACCE2E444CA5BF3BA" xlink:to="lab_us-gaap_BusinessAcquisitionAcquireeDomain_5762BC06BD3726DACCE2E444CA5BF3BA" xlink:type="arc" />
    <link:label id="lab_fcel_VersaAcquisitionMember_644B5E9EA38A09D7D857E444CA5BDB6C_terseLabel_en-US" xlink:label="lab_fcel_VersaAcquisitionMember_644B5E9EA38A09D7D857E444CA5BDB6C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Versa Acquisition [Member]</link:label>
    <link:label id="lab_fcel_VersaAcquisitionMember_644B5E9EA38A09D7D857E444CA5BDB6C_label_en-US" xlink:label="lab_fcel_VersaAcquisitionMember_644B5E9EA38A09D7D857E444CA5BDB6C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Versa Acquisition [Member]</link:label>
    <link:label id="lab_fcel_VersaAcquisitionMember_644B5E9EA38A09D7D857E444CA5BDB6C_documentation_en-US" xlink:label="lab_fcel_VersaAcquisitionMember_644B5E9EA38A09D7D857E444CA5BDB6C" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Versa Acquisition [Member]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_VersaAcquisitionMember" xlink:label="loc_fcel_VersaAcquisitionMember_644B5E9EA38A09D7D857E444CA5BDB6C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_VersaAcquisitionMember_644B5E9EA38A09D7D857E444CA5BDB6C" xlink:to="lab_fcel_VersaAcquisitionMember_644B5E9EA38A09D7D857E444CA5BDB6C" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Business Acquisition [Line Items]</link:label>
    <link:label id="lab_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Acquisition [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="lab_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2C4C78F55C64DF336D4DE444CA5B43C8_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2C4C78F55C64DF336D4DE444CA5B43C8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash and cash equivalents</link:label>
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2C4C78F55C64DF336D4DE444CA5B43C8_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2C4C78F55C64DF336D4DE444CA5B43C8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2C4C78F55C64DF336D4DE444CA5B43C8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2C4C78F55C64DF336D4DE444CA5B43C8" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2C4C78F55C64DF336D4DE444CA5B43C8" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_12D7C564917568C21F2AE444CA5BD629_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_12D7C564917568C21F2AE444CA5BD629" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accounts receivable</link:label>
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_12D7C564917568C21F2AE444CA5BD629_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_12D7C564917568C21F2AE444CA5BD629" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_12D7C564917568C21F2AE444CA5BD629" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_12D7C564917568C21F2AE444CA5BD629" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_12D7C564917568C21F2AE444CA5BD629" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_F2448B1D6779533B8A42E444CA5BF8A2_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_F2448B1D6779533B8A42E444CA5BF8A2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other current assets</link:label>
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_F2448B1D6779533B8A42E444CA5BF8A2_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_F2448B1D6779533B8A42E444CA5BF8A2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_F2448B1D6779533B8A42E444CA5BF8A2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_F2448B1D6779533B8A42E444CA5BF8A2" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_F2448B1D6779533B8A42E444CA5BF8A2" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_893943A16CB2566039B6E444CA5BDD38_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_893943A16CB2566039B6E444CA5BDD38" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Property, plant and equipment</link:label>
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_893943A16CB2566039B6E444CA5BDD38_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_893943A16CB2566039B6E444CA5BDD38" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_893943A16CB2566039B6E444CA5BDD38" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_893943A16CB2566039B6E444CA5BDD38" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_893943A16CB2566039B6E444CA5BDD38" xlink:type="arc" />
    <link:label id="lab_us-gaap_Goodwill_A4E0DC15DC721AAD59AFE444CA5B143C_terseLabel_en-US" xlink:label="lab_us-gaap_Goodwill_A4E0DC15DC721AAD59AFE444CA5B143C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Goodwill</link:label>
    <link:label id="lab_us-gaap_Goodwill_A4E0DC15DC721AAD59AFE444CA5B143C_label_en-US" xlink:label="lab_us-gaap_Goodwill_A4E0DC15DC721AAD59AFE444CA5B143C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Goodwill</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaap_Goodwill_A4E0DC15DC721AAD59AFE444CA5B143C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_Goodwill_A4E0DC15DC721AAD59AFE444CA5B143C" xlink:to="lab_us-gaap_Goodwill_A4E0DC15DC721AAD59AFE444CA5B143C" xlink:type="arc" />
    <link:label id="lab_us-gaap_IntangibleAssetsNetExcludingGoodwill_9CC305E40278A84E4F9DE444CA5B91D5_terseLabel_en-US" xlink:label="lab_us-gaap_IntangibleAssetsNetExcludingGoodwill_9CC305E40278A84E4F9DE444CA5B91D5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Intangible Assets</link:label>
    <link:label id="lab_us-gaap_IntangibleAssetsNetExcludingGoodwill_9CC305E40278A84E4F9DE444CA5B91D5_label_en-US" xlink:label="lab_us-gaap_IntangibleAssetsNetExcludingGoodwill_9CC305E40278A84E4F9DE444CA5B91D5" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Intangible Assets, Net (Excluding Goodwill)</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_9CC305E40278A84E4F9DE444CA5B91D5" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_9CC305E40278A84E4F9DE444CA5B91D5" xlink:to="lab_us-gaap_IntangibleAssetsNetExcludingGoodwill_9CC305E40278A84E4F9DE444CA5B91D5" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_E6259DF162E0479EAA33E444CA5B4C34_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_E6259DF162E0479EAA33E444CA5B4C34" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other assets</link:label>
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_E6259DF162E0479EAA33E444CA5B4C34_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_E6259DF162E0479EAA33E444CA5B4C34" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_E6259DF162E0479EAA33E444CA5B4C34" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_E6259DF162E0479EAA33E444CA5B4C34" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_E6259DF162E0479EAA33E444CA5B4C34" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_3D4C48AABB93AE5D0FCDE444CA5B8F33_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_3D4C48AABB93AE5D0FCDE444CA5B8F33" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Accounts payable</link:label>
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_3D4C48AABB93AE5D0FCDE444CA5B8F33_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_3D4C48AABB93AE5D0FCDE444CA5B8F33" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_3D4C48AABB93AE5D0FCDE444CA5B8F33" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_3D4C48AABB93AE5D0FCDE444CA5B8F33" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_3D4C48AABB93AE5D0FCDE444CA5B8F33" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_D3347DB884CF77CCB9BDE444CA5BA0C9_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_D3347DB884CF77CCB9BDE444CA5BA0C9" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Other current liabilities</link:label>
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_D3347DB884CF77CCB9BDE444CA5BA0C9_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_D3347DB884CF77CCB9BDE444CA5BA0C9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_D3347DB884CF77CCB9BDE444CA5BA0C9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_D3347DB884CF77CCB9BDE444CA5BA0C9" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_D3347DB884CF77CCB9BDE444CA5BA0C9" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent_71D221B4210AC8433437E444CA5B8188_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent_71D221B4210AC8433437E444CA5B8188" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Deferred tax liabilities</link:label>
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent_71D221B4210AC8433437E444CA5B8188_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent_71D221B4210AC8433437E444CA5B8188" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent_71D221B4210AC8433437E444CA5B8188" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent_71D221B4210AC8433437E444CA5B8188" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent_71D221B4210AC8433437E444CA5B8188" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_39769C5F3A6889971889E444CA5B0B6C_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_39769C5F3A6889971889E444CA5B0B6C" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Other long-term liabilities</link:label>
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_39769C5F3A6889971889E444CA5B0B6C_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_39769C5F3A6889971889E444CA5B0B6C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_39769C5F3A6889971889E444CA5B0B6C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_39769C5F3A6889971889E444CA5B0B6C" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_39769C5F3A6889971889E444CA5B0B6C" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_AFD897F0B5885BE69FE1E444CA5BEF84_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_AFD897F0B5885BE69FE1E444CA5BEF84" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total identifiable net assets</link:label>
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_AFD897F0B5885BE69FE1E444CA5BEF84_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_AFD897F0B5885BE69FE1E444CA5BEF84" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_AFD897F0B5885BE69FE1E444CA5BEF84" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_AFD897F0B5885BE69FE1E444CA5BEF84" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_AFD897F0B5885BE69FE1E444CA5BEF84" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_F665BF41866E3B71A3B7E444CA5BE302_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_F665BF41866E3B71A3B7E444CA5BE302" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Business Acquisition, Cost of Acquired Entity, Transaction Costs</link:label>
    <link:label id="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_F665BF41866E3B71A3B7E444CA5BE302_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_F665BF41866E3B71A3B7E444CA5BE302" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Acquisition, Transaction Costs</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:label="loc_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_F665BF41866E3B71A3B7E444CA5BE302" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_F665BF41866E3B71A3B7E444CA5BE302" xlink:to="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_F665BF41866E3B71A3B7E444CA5BE302" xlink:type="arc" />
    <link:label id="lab_us-gaap_EquityMethodInvestmentOwnershipPercentage_38643A6FD78770A8814BE444CA5BC492_terseLabel_en-US" xlink:label="lab_us-gaap_EquityMethodInvestmentOwnershipPercentage_38643A6FD78770A8814BE444CA5BC492" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Equity Method Investment, Ownership Percentage</link:label>
    <link:label id="lab_us-gaap_EquityMethodInvestmentOwnershipPercentage_38643A6FD78770A8814BE444CA5BC492_label_en-US" xlink:label="lab_us-gaap_EquityMethodInvestmentOwnershipPercentage_38643A6FD78770A8814BE444CA5BC492" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Equity Method Investment, Ownership Percentage</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_38643A6FD78770A8814BE444CA5BC492" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_38643A6FD78770A8814BE444CA5BC492" xlink:to="lab_us-gaap_EquityMethodInvestmentOwnershipPercentage_38643A6FD78770A8814BE444CA5BC492" xlink:type="arc" />
    <link:label id="lab_us-gaap_CommonStockSharesIssued_5CD5678A45010C35B61CE444CA5B0DB4_terseLabel_en-US" xlink:label="lab_us-gaap_CommonStockSharesIssued_5CD5678A45010C35B61CE444CA5B0DB4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Common Stock, Shares, Issued</link:label>
    <link:label id="lab_us-gaap_CommonStockSharesIssued_5CD5678A45010C35B61CE444CA5B0DB4_label_en-US" xlink:label="lab_us-gaap_CommonStockSharesIssued_5CD5678A45010C35B61CE444CA5B0DB4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Common Stock, Shares, Issued</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaap_CommonStockSharesIssued_5CD5678A45010C35B61CE444CA5B0DB4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommonStockSharesIssued_5CD5678A45010C35B61CE444CA5B0DB4" xlink:to="lab_us-gaap_CommonStockSharesIssued_5CD5678A45010C35B61CE444CA5B0DB4" xlink:type="arc" />
    <link:label id="lab_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_A05E486A2C61084420EDE444CA5B2046_terseLabel_en-US" xlink:label="lab_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_A05E486A2C61084420EDE444CA5B2046" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Noncontrolling Interest, Ownership Percentage by Controlling Owners</link:label>
    <link:label id="lab_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_A05E486A2C61084420EDE444CA5B2046_label_en-US" xlink:label="lab_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_A05E486A2C61084420EDE444CA5B2046" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:label="loc_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_A05E486A2C61084420EDE444CA5B2046" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_A05E486A2C61084420EDE444CA5B2046" xlink:to="lab_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_A05E486A2C61084420EDE444CA5B2046" xlink:type="arc" />
    <link:label id="lab_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_8D5E294026882342BB7DE444CA5BDC24_terseLabel_en-US" xlink:label="lab_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_8D5E294026882342BB7DE444CA5BDC24" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Equity Method Investment, Other than Temporary Impairment</link:label>
    <link:label id="lab_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_8D5E294026882342BB7DE444CA5BDC24_label_en-US" xlink:label="lab_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_8D5E294026882342BB7DE444CA5BDC24" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Equity Method Investment, Other than Temporary Impairment</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment" xlink:label="loc_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_8D5E294026882342BB7DE444CA5BDC24" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_8D5E294026882342BB7DE444CA5BDC24" xlink:to="lab_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_8D5E294026882342BB7DE444CA5BDC24" xlink:type="arc" />
    <link:label id="lab_us-gaap_InventoryNetAbstract_27D0319E12025FC614E911CB330A2CBB_label_en-US" xlink:label="lab_us-gaap_InventoryNetAbstract_27D0319E12025FC614E911CB330A2CBB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Inventory, Net [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNetAbstract" xlink:label="loc_us-gaap_InventoryNetAbstract_27D0319E12025FC614E911CB330A2CBB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryNetAbstract_27D0319E12025FC614E911CB330A2CBB" xlink:to="lab_us-gaap_InventoryNetAbstract_27D0319E12025FC614E911CB330A2CBB" xlink:type="arc" />
    <link:label id="lab_us-gaap_InventoryRawMaterialsNetOfReserves_5F79CBA11E6DE309E92011CB331A73DF_terseLabel_en-US" xlink:label="lab_us-gaap_InventoryRawMaterialsNetOfReserves_5F79CBA11E6DE309E92011CB331A73DF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Raw materials</link:label>
    <link:label id="lab_us-gaap_InventoryRawMaterialsNetOfReserves_5F79CBA11E6DE309E92011CB331A73DF_label_en-US" xlink:label="lab_us-gaap_InventoryRawMaterialsNetOfReserves_5F79CBA11E6DE309E92011CB331A73DF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Inventory, Raw Materials, Net of Reserves</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryRawMaterialsNetOfReserves" xlink:label="loc_us-gaap_InventoryRawMaterialsNetOfReserves_5F79CBA11E6DE309E92011CB331A73DF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryRawMaterialsNetOfReserves_5F79CBA11E6DE309E92011CB331A73DF" xlink:to="lab_us-gaap_InventoryRawMaterialsNetOfReserves_5F79CBA11E6DE309E92011CB331A73DF" xlink:type="arc" />
    <link:label id="lab_us-gaap_InventoryWorkInProcessNetOfReserves_EA67D38FD131CC7B00A711CB331A76D9_terseLabel_en-US" xlink:label="lab_us-gaap_InventoryWorkInProcessNetOfReserves_EA67D38FD131CC7B00A711CB331A76D9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Work in process</link:label>
    <link:label id="lab_us-gaap_InventoryWorkInProcessNetOfReserves_EA67D38FD131CC7B00A711CB331A76D9_label_en-US" xlink:label="lab_us-gaap_InventoryWorkInProcessNetOfReserves_EA67D38FD131CC7B00A711CB331A76D9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Inventory, Work in Process, Net of Reserves</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryWorkInProcessNetOfReserves" xlink:label="loc_us-gaap_InventoryWorkInProcessNetOfReserves_EA67D38FD131CC7B00A711CB331A76D9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryWorkInProcessNetOfReserves_EA67D38FD131CC7B00A711CB331A76D9" xlink:to="lab_us-gaap_InventoryWorkInProcessNetOfReserves_EA67D38FD131CC7B00A711CB331A76D9" xlink:type="arc" />
    <link:label id="lab_us-gaap_InventoryNet_18C2E6BF1CFC7275039F11CB331AF57E_totalLabel_en-US" xlink:label="lab_us-gaap_InventoryNet_18C2E6BF1CFC7275039F11CB331AF57E" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Inventory, Net</link:label>
    <link:label id="lab_us-gaap_InventoryNet_18C2E6BF1CFC7275039F11CB331AF57E_label_en-US" xlink:label="lab_us-gaap_InventoryNet_18C2E6BF1CFC7275039F11CB331AF57E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Inventory, Net</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaap_InventoryNet_18C2E6BF1CFC7275039F11CB331AF57E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryNet_18C2E6BF1CFC7275039F11CB331AF57E" xlink:to="lab_us-gaap_InventoryNet_18C2E6BF1CFC7275039F11CB331AF57E" xlink:type="arc" />
    <link:label id="lab_fcel_CompletedStandardComponent_E0C11A9325363C8D0F5611CB331A4F64_terseLabel_en-US" xlink:label="lab_fcel_CompletedStandardComponent_E0C11A9325363C8D0F5611CB331A4F64" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Completed Standard Component</link:label>
    <link:label id="lab_fcel_CompletedStandardComponent_E0C11A9325363C8D0F5611CB331A4F64_label_en-US" xlink:label="lab_fcel_CompletedStandardComponent_E0C11A9325363C8D0F5611CB331A4F64" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Completed Standard Component</link:label>
    <link:label id="lab_fcel_CompletedStandardComponent_E0C11A9325363C8D0F5611CB331A4F64_documentation_en-US" xlink:label="lab_fcel_CompletedStandardComponent_E0C11A9325363C8D0F5611CB331A4F64" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Completed Standard Component</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_CompletedStandardComponent" xlink:label="loc_fcel_CompletedStandardComponent_E0C11A9325363C8D0F5611CB331A4F64" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_CompletedStandardComponent_E0C11A9325363C8D0F5611CB331A4F64" xlink:to="lab_fcel_CompletedStandardComponent_E0C11A9325363C8D0F5611CB331A4F64" xlink:type="arc" />
    <link:label id="lab_us-gaap_InventoryValuationReserves_47487D703C43F048E62311CB331AB11E_terseLabel_en-US" xlink:label="lab_us-gaap_InventoryValuationReserves_47487D703C43F048E62311CB331AB11E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Inventory Valuation Reserves</link:label>
    <link:label id="lab_us-gaap_InventoryValuationReserves_47487D703C43F048E62311CB331AB11E_label_en-US" xlink:label="lab_us-gaap_InventoryValuationReserves_47487D703C43F048E62311CB331AB11E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Inventory Valuation Reserves</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryValuationReserves" xlink:label="loc_us-gaap_InventoryValuationReserves_47487D703C43F048E62311CB331AB11E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryValuationReserves_47487D703C43F048E62311CB331AB11E" xlink:to="lab_us-gaap_InventoryValuationReserves_47487D703C43F048E62311CB331AB11E" xlink:type="arc" />
    <link:label id="lab_us-gaap_EquityAbstract_FF7C5EE27BB8C7BFFE1B120F7779F847_label_en-US" xlink:label="lab_us-gaap_EquityAbstract_FF7C5EE27BB8C7BFFE1B120F7779F847" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Equity [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaap_EquityAbstract_FF7C5EE27BB8C7BFFE1B120F7779F847" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquityAbstract_FF7C5EE27BB8C7BFFE1B120F7779F847" xlink:to="lab_us-gaap_EquityAbstract_FF7C5EE27BB8C7BFFE1B120F7779F847" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfStockholdersEquityTableTextBlock_D34A46FE17F192F3B681120F7779F6F2_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfStockholdersEquityTableTextBlock_D34A46FE17F192F3B681120F7779F6F2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Stockholders Equity [Table Text Block]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfStockholdersEquityTableTextBlock_D34A46FE17F192F3B681120F7779F6F2_label_en-US" xlink:label="lab_us-gaap_ScheduleOfStockholdersEquityTableTextBlock_D34A46FE17F192F3B681120F7779F6F2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Stockholders Equity [Table Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfStockholdersEquityTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfStockholdersEquityTableTextBlock_D34A46FE17F192F3B681120F7779F6F2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfStockholdersEquityTableTextBlock_D34A46FE17F192F3B681120F7779F6F2" xlink:to="lab_us-gaap_ScheduleOfStockholdersEquityTableTextBlock_D34A46FE17F192F3B681120F7779F6F2" xlink:type="arc" />
    <link:label id="lab_us-gaap_StatementTable_3E9CF096C5A36477AA00E444C9FD3CBF_terseLabel_en-US" xlink:label="lab_us-gaap_StatementTable_3E9CF096C5A36477AA00E444C9FD3CBF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Statement [Table]</link:label>
    <link:label id="lab_us-gaap_StatementTable_3E9CF096C5A36477AA00E444C9FD3CBF_label_en-US" xlink:label="lab_us-gaap_StatementTable_3E9CF096C5A36477AA00E444C9FD3CBF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Statement [Table]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_3E9CF096C5A36477AA00E444C9FD3CBF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementTable_3E9CF096C5A36477AA00E444C9FD3CBF" xlink:to="lab_us-gaap_StatementTable_3E9CF096C5A36477AA00E444C9FD3CBF" xlink:type="arc" />
    <link:label id="lab_us-gaap_StatementEquityComponentsAxis_D3A0F316858DF5A2E8B7E444C9FDE9B1_terseLabel_en-US" xlink:label="lab_us-gaap_StatementEquityComponentsAxis_D3A0F316858DF5A2E8B7E444C9FDE9B1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Equity Components [Axis]</link:label>
    <link:label id="lab_us-gaap_StatementEquityComponentsAxis_D3A0F316858DF5A2E8B7E444C9FDE9B1_label_en-US" xlink:label="lab_us-gaap_StatementEquityComponentsAxis_D3A0F316858DF5A2E8B7E444C9FDE9B1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Equity Components [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_D3A0F316858DF5A2E8B7E444C9FDE9B1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_D3A0F316858DF5A2E8B7E444C9FDE9B1" xlink:to="lab_us-gaap_StatementEquityComponentsAxis_D3A0F316858DF5A2E8B7E444C9FDE9B1" xlink:type="arc" />
    <link:label id="lab_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8_verboseLabel_en-US" xlink:label="lab_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Total Equity (Deficit) [Domain]</link:label>
    <link:label id="lab_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8_label_en-US" xlink:label="lab_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Equity Component [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8" xlink:to="lab_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8" xlink:type="arc" />
    <link:label id="lab_us-gaap_ParentMember_BC95FF88318E2E0AA8FCE444C9FD1E37_terseLabel_en-US" xlink:label="lab_us-gaap_ParentMember_BC95FF88318E2E0AA8FCE444C9FD1E37" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total Shareholders' Equity (Deficit) [Member]</link:label>
    <link:label id="lab_us-gaap_ParentMember_BC95FF88318E2E0AA8FCE444C9FD1E37_label_en-US" xlink:label="lab_us-gaap_ParentMember_BC95FF88318E2E0AA8FCE444C9FD1E37" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Parent [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ParentMember" xlink:label="loc_us-gaap_ParentMember_BC95FF88318E2E0AA8FCE444C9FD1E37" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ParentMember_BC95FF88318E2E0AA8FCE444C9FD1E37" xlink:to="lab_us-gaap_ParentMember_BC95FF88318E2E0AA8FCE444C9FD1E37" xlink:type="arc" />
    <link:label id="lab_us-gaap_NoncontrollingInterestMember_57062581FCCA19679A6FE444C9FDCF5C_terseLabel_en-US" xlink:label="lab_us-gaap_NoncontrollingInterestMember_57062581FCCA19679A6FE444C9FDCF5C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Noncontrolling Interest [Member]</link:label>
    <link:label id="lab_us-gaap_NoncontrollingInterestMember_57062581FCCA19679A6FE444C9FDCF5C_label_en-US" xlink:label="lab_us-gaap_NoncontrollingInterestMember_57062581FCCA19679A6FE444C9FDCF5C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Noncontrolling Interest [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="loc_us-gaap_NoncontrollingInterestMember_57062581FCCA19679A6FE444C9FDCF5C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NoncontrollingInterestMember_57062581FCCA19679A6FE444C9FDCF5C" xlink:to="lab_us-gaap_NoncontrollingInterestMember_57062581FCCA19679A6FE444C9FDCF5C" xlink:type="arc" />
    <link:label id="lab_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC_terseLabel_en-US" xlink:label="lab_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Statement [Line Items]</link:label>
    <link:label id="lab_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC_label_en-US" xlink:label="lab_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Statement [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:to="lab_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B_terseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Increase (Decrease) in Stockholders' Equity [Roll Forward]</link:label>
    <link:label id="lab_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Increase (Decrease) in Stockholders' Equity [Roll Forward]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInStockholdersEquityRollForward" xlink:label="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="lab_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:type="arc" />
    <link:label id="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_D64D5AFB830B2C2AD16BE444C9FDFB02_periodStartLabel_en-US" xlink:label="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_D64D5AFB830B2C2AD16BE444C9FDFB02" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:type="resource" xml:lang="en-US">Stockholders' (decifit) equity, Including Portion Attributable to Noncontrolling Interest</link:label>
    <link:label id="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_D64D5AFB830B2C2AD16BE444C9FDFB02_label_en-US" xlink:label="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_D64D5AFB830B2C2AD16BE444C9FDFB02" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_D64D5AFB830B2C2AD16BE444C9FDFB02" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_D64D5AFB830B2C2AD16BE444C9FDFB02" xlink:to="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_D64D5AFB830B2C2AD16BE444C9FDFB02" xlink:type="arc" />
    <link:label id="lab_us-gaap_StockIssuedDuringPeriodValueNewIssues_0C0372C78651DAF7F7DDE444C9FD0DA4_terseLabel_en-US" xlink:label="lab_us-gaap_StockIssuedDuringPeriodValueNewIssues_0C0372C78651DAF7F7DDE444C9FD0DA4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Stock Issued During Period, Value, New Issues</link:label>
    <link:label id="lab_us-gaap_StockIssuedDuringPeriodValueNewIssues_0C0372C78651DAF7F7DDE444C9FD0DA4_label_en-US" xlink:label="lab_us-gaap_StockIssuedDuringPeriodValueNewIssues_0C0372C78651DAF7F7DDE444C9FD0DA4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Stock Issued During Period, Value, New Issues</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueNewIssues_0C0372C78651DAF7F7DDE444C9FD0DA4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockIssuedDuringPeriodValueNewIssues_0C0372C78651DAF7F7DDE444C9FD0DA4" xlink:to="lab_us-gaap_StockIssuedDuringPeriodValueNewIssues_0C0372C78651DAF7F7DDE444C9FD0DA4" xlink:type="arc" />
    <link:label id="lab_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation_0961138F8AEE22C99BD4E444C9FD283C_terseLabel_en-US" xlink:label="lab_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation_0961138F8AEE22C99BD4E444C9FD283C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Stock Granted During Period, Value, Share-based Compensation, Net of Forfeitures</link:label>
    <link:label id="lab_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation_0961138F8AEE22C99BD4E444C9FD283C_label_en-US" xlink:label="lab_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation_0961138F8AEE22C99BD4E444C9FD283C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Stock Granted, Value, Share-based Compensation, Net of Forfeitures</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation" xlink:label="loc_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation_0961138F8AEE22C99BD4E444C9FD283C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation_0961138F8AEE22C99BD4E444C9FD283C" xlink:to="lab_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation_0961138F8AEE22C99BD4E444C9FD283C" xlink:type="arc" />
    <link:label id="lab_fcel_Registrationstatementfees_54054165C1D6CEAF4180E4C63F86CBF2_terseLabel_en-US" xlink:label="lab_fcel_Registrationstatementfees_54054165C1D6CEAF4180E4C63F86CBF2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Registration statement fees</link:label>
    <link:label id="lab_fcel_Registrationstatementfees_54054165C1D6CEAF4180E4C63F86CBF2_label_en-US" xlink:label="lab_fcel_Registrationstatementfees_54054165C1D6CEAF4180E4C63F86CBF2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Registration statement fees</link:label>
    <link:label id="lab_fcel_Registrationstatementfees_54054165C1D6CEAF4180E4C63F86CBF2_documentation_en-US" xlink:label="lab_fcel_Registrationstatementfees_54054165C1D6CEAF4180E4C63F86CBF2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Registration statement fees</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_Registrationstatementfees" xlink:label="loc_fcel_Registrationstatementfees_54054165C1D6CEAF4180E4C63F86CBF2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_Registrationstatementfees_54054165C1D6CEAF4180E4C63F86CBF2" xlink:to="lab_fcel_Registrationstatementfees_54054165C1D6CEAF4180E4C63F86CBF2" xlink:type="arc" />
    <link:label id="lab_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan_D5E484395DB9C9BBFE60E444C9FD3EBF_terseLabel_en-US" xlink:label="lab_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan_D5E484395DB9C9BBFE60E444C9FD3EBF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Stock Issued During Period, Value, Employee Benefit Plan</link:label>
    <link:label id="lab_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan_D5E484395DB9C9BBFE60E444C9FD3EBF_label_en-US" xlink:label="lab_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan_D5E484395DB9C9BBFE60E444C9FD3EBF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Stock Issued During Period, Value, Employee Benefit Plan</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan_D5E484395DB9C9BBFE60E444C9FD3EBF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan_D5E484395DB9C9BBFE60E444C9FD3EBF" xlink:to="lab_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan_D5E484395DB9C9BBFE60E444C9FD3EBF" xlink:type="arc" />
    <link:label id="lab_us-gaap_DividendsPreferredStock_2B11F1B635652887D98AE444C9FDC791_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_DividendsPreferredStock_2B11F1B635652887D98AE444C9FDC791" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Dividends, Preferred Stock</link:label>
    <link:label id="lab_us-gaap_DividendsPreferredStock_2B11F1B635652887D98AE444C9FDC791_label_en-US" xlink:label="lab_us-gaap_DividendsPreferredStock_2B11F1B635652887D98AE444C9FDC791" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Dividends, Preferred Stock</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DividendsPreferredStock" xlink:label="loc_us-gaap_DividendsPreferredStock_2B11F1B635652887D98AE444C9FDC791" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DividendsPreferredStock_2B11F1B635652887D98AE444C9FDC791" xlink:to="lab_us-gaap_DividendsPreferredStock_2B11F1B635652887D98AE444C9FDC791" xlink:type="arc" />
    <link:label id="lab_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_92AFA2E482D844D99C34E444C9FDE3F9_terseLabel_en-US" xlink:label="lab_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_92AFA2E482D844D99C34E444C9FDE3F9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Foreign currency translation adjustments</link:label>
    <link:label id="lab_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_92AFA2E482D844D99C34E444C9FDE3F9_label_en-US" xlink:label="lab_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_92AFA2E482D844D99C34E444C9FDE3F9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:label="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_92AFA2E482D844D99C34E444C9FDE3F9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_92AFA2E482D844D99C34E444C9FDE3F9" xlink:to="lab_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_92AFA2E482D844D99C34E444C9FDE3F9" xlink:type="arc" />
    <link:label id="lab_fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary_D0A40B74DCD381264B97E444C9FDF7AE_terseLabel_en-US" xlink:label="lab_fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary_D0A40B74DCD381264B97E444C9FDF7AE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Reclass of noncontrolling interest due to liquidation of subsidiary</link:label>
    <link:label id="lab_fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary_D0A40B74DCD381264B97E444C9FDF7AE_label_en-US" xlink:label="lab_fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary_D0A40B74DCD381264B97E444C9FDF7AE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Reclass of noncontrolling interest due to liquidation of subsidiary</link:label>
    <link:label id="lab_fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary_D0A40B74DCD381264B97E444C9FDF7AE_documentation_en-US" xlink:label="lab_fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary_D0A40B74DCD381264B97E444C9FDF7AE" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Reclass of noncontrolling interest due to liquidation of subsidiary</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary" xlink:label="loc_fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary_D0A40B74DCD381264B97E444C9FDF7AE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary_D0A40B74DCD381264B97E444C9FDF7AE" xlink:to="lab_fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary_D0A40B74DCD381264B97E444C9FDF7AE" xlink:type="arc" />
    <link:label id="lab_us-gaap_ProfitLoss_DD763529A6B7133B495DE444C9FD921B_terseLabel_en-US" xlink:label="lab_us-gaap_ProfitLoss_DD763529A6B7133B495DE444C9FD921B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Net Loss</link:label>
    <link:label id="lab_us-gaap_ProfitLoss_DD763529A6B7133B495DE444C9FD921B_label_en-US" xlink:label="lab_us-gaap_ProfitLoss_DD763529A6B7133B495DE444C9FD921B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Income (Loss), Including Portion Attributable to Noncontrolling Interest</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_DD763529A6B7133B495DE444C9FD921B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProfitLoss_DD763529A6B7133B495DE444C9FD921B" xlink:to="lab_us-gaap_ProfitLoss_DD763529A6B7133B495DE444C9FD921B" xlink:type="arc" />
    <link:label id="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_5A876D9768DE124EE72AE444C9FD6C72_periodEndLabel_en-US" xlink:label="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_5A876D9768DE124EE72AE444C9FD6C72" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:type="resource" xml:lang="en-US">Stockholders' (deficity equity, Including Portion Attributable to Noncontrolling Interest</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_5A876D9768DE124EE72AE444C9FD6C72" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_5A876D9768DE124EE72AE444C9FD6C72" xlink:to="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_5A876D9768DE124EE72AE444C9FD6C72" xlink:type="arc" />
    <link:label id="lab_us-gaap_StockIssuedDuringPeriodSharesNewIssues_7C306FB37E8E360E59A3E444C9FDC8F5_terseLabel_en-US" xlink:label="lab_us-gaap_StockIssuedDuringPeriodSharesNewIssues_7C306FB37E8E360E59A3E444C9FDC8F5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Stock Issued During Period, Shares, New Issues</link:label>
    <link:label id="lab_us-gaap_StockIssuedDuringPeriodSharesNewIssues_7C306FB37E8E360E59A3E444C9FDC8F5_label_en-US" xlink:label="lab_us-gaap_StockIssuedDuringPeriodSharesNewIssues_7C306FB37E8E360E59A3E444C9FDC8F5" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Stock Issued During Period, Shares, New Issues</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_7C306FB37E8E360E59A3E444C9FDC8F5" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_7C306FB37E8E360E59A3E444C9FDC8F5" xlink:to="lab_us-gaap_StockIssuedDuringPeriodSharesNewIssues_7C306FB37E8E360E59A3E444C9FDC8F5" xlink:type="arc" />
    <link:label id="lab_us-gaap_StockIssuedDuringPeriodValueAcquisitions_265783086AB7206D3D7FE444C9FD416F_terseLabel_en-US" xlink:label="lab_us-gaap_StockIssuedDuringPeriodValueAcquisitions_265783086AB7206D3D7FE444C9FD416F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Common stock issued for acquisition</link:label>
    <link:label id="lab_us-gaap_StockIssuedDuringPeriodValueAcquisitions_265783086AB7206D3D7FE444C9FD416F_label_en-US" xlink:label="lab_us-gaap_StockIssuedDuringPeriodValueAcquisitions_265783086AB7206D3D7FE444C9FD416F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Stock Issued During Period, Value, Acquisitions</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_265783086AB7206D3D7FE444C9FD416F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_265783086AB7206D3D7FE444C9FD416F" xlink:to="lab_us-gaap_StockIssuedDuringPeriodValueAcquisitions_265783086AB7206D3D7FE444C9FD416F" xlink:type="arc" />
    <link:label id="lab_us-gaap_DebtAndCapitalLeaseObligationsAbstract_1E998F700AB1F6E9FB1C11FF568B49E3_label_en-US" xlink:label="lab_us-gaap_DebtAndCapitalLeaseObligationsAbstract_1E998F700AB1F6E9FB1C11FF568B49E3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt and Capital Lease Obligations [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtAndCapitalLeaseObligationsAbstract" xlink:label="loc_us-gaap_DebtAndCapitalLeaseObligationsAbstract_1E998F700AB1F6E9FB1C11FF568B49E3" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtAndCapitalLeaseObligationsAbstract_1E998F700AB1F6E9FB1C11FF568B49E3" xlink:to="lab_us-gaap_DebtAndCapitalLeaseObligationsAbstract_1E998F700AB1F6E9FB1C11FF568B49E3" xlink:type="arc" />
    <link:label id="lab_us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock_680CA25D6A71A239A52911FF568B5B07_terseLabel_en-US" xlink:label="lab_us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock_680CA25D6A71A239A52911FF568B5B07" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases Disclosures [Text Block]</link:label>
    <link:label id="lab_us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock_680CA25D6A71A239A52911FF568B5B07_label_en-US" xlink:label="lab_us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock_680CA25D6A71A239A52911FF568B5B07" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases Disclosures [Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock" xlink:label="loc_us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock_680CA25D6A71A239A52911FF568B5B07" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock_680CA25D6A71A239A52911FF568B5B07" xlink:to="lab_us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock_680CA25D6A71A239A52911FF568B5B07" xlink:type="arc" />
    <link:label id="lab_us-gaap_StatementScenarioAxis_77983C80A19BAA0B8D2611A083B02D4F_terseLabel_en-US" xlink:label="lab_us-gaap_StatementScenarioAxis_77983C80A19BAA0B8D2611A083B02D4F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Scenario [Axis]</link:label>
    <link:label id="lab_us-gaap_StatementScenarioAxis_77983C80A19BAA0B8D2611A083B02D4F_label_en-US" xlink:label="lab_us-gaap_StatementScenarioAxis_77983C80A19BAA0B8D2611A083B02D4F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Scenario [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="loc_us-gaap_StatementScenarioAxis_77983C80A19BAA0B8D2611A083B02D4F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementScenarioAxis_77983C80A19BAA0B8D2611A083B02D4F" xlink:to="lab_us-gaap_StatementScenarioAxis_77983C80A19BAA0B8D2611A083B02D4F" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScenarioUnspecifiedDomain_91F8BB80ACBF51EA625D11A083B0A24F_terseLabel_en-US" xlink:label="lab_us-gaap_ScenarioUnspecifiedDomain_91F8BB80ACBF51EA625D11A083B0A24F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Scenario, Unspecified [Domain]</link:label>
    <link:label id="lab_us-gaap_ScenarioUnspecifiedDomain_91F8BB80ACBF51EA625D11A083B0A24F_label_en-US" xlink:label="lab_us-gaap_ScenarioUnspecifiedDomain_91F8BB80ACBF51EA625D11A083B0A24F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Scenario, Unspecified [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_91F8BB80ACBF51EA625D11A083B0A24F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScenarioUnspecifiedDomain_91F8BB80ACBF51EA625D11A083B0A24F" xlink:to="lab_us-gaap_ScenarioUnspecifiedDomain_91F8BB80ACBF51EA625D11A083B0A24F" xlink:type="arc" />
    <link:label id="lab_us-gaap_StatementClassOfStockAxis_29EEF912BE25EACB41A311A083B01B12_terseLabel_en-US" xlink:label="lab_us-gaap_StatementClassOfStockAxis_29EEF912BE25EACB41A311A083B01B12" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Class of Stock [Axis]</link:label>
    <link:label id="lab_us-gaap_StatementClassOfStockAxis_29EEF912BE25EACB41A311A083B01B12_label_en-US" xlink:label="lab_us-gaap_StatementClassOfStockAxis_29EEF912BE25EACB41A311A083B01B12" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Class of Stock [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaap_StatementClassOfStockAxis_29EEF912BE25EACB41A311A083B01B12" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementClassOfStockAxis_29EEF912BE25EACB41A311A083B01B12" xlink:to="lab_us-gaap_StatementClassOfStockAxis_29EEF912BE25EACB41A311A083B01B12" xlink:type="arc" />
    <link:label id="lab_us-gaap_ClassOfStockDomain_01685EBD841B6DA5D1FE11A083B0E3A1_terseLabel_en-US" xlink:label="lab_us-gaap_ClassOfStockDomain_01685EBD841B6DA5D1FE11A083B0E3A1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Class of Stock [Domain]</link:label>
    <link:label id="lab_us-gaap_ClassOfStockDomain_01685EBD841B6DA5D1FE11A083B0E3A1_label_en-US" xlink:label="lab_us-gaap_ClassOfStockDomain_01685EBD841B6DA5D1FE11A083B0E3A1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Class of Stock [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaap_ClassOfStockDomain_01685EBD841B6DA5D1FE11A083B0E3A1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ClassOfStockDomain_01685EBD841B6DA5D1FE11A083B0E3A1" xlink:to="lab_us-gaap_ClassOfStockDomain_01685EBD841B6DA5D1FE11A083B0E3A1" xlink:type="arc" />
    <link:label id="lab_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2_label_en-US" xlink:label="lab_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Statement of Financial Position [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:to="lab_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:type="arc" />
    <link:label id="lab_us-gaap_PreferredStockLiquidationPreferenceValue_948B90DFDF798F8A0AA911F1DAD912C0_terseLabel_en-US" xlink:label="lab_us-gaap_PreferredStockLiquidationPreferenceValue_948B90DFDF798F8A0AA911F1DAD912C0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Preferred Stock, Liquidation Preference, Value</link:label>
    <link:label id="lab_us-gaap_PreferredStockLiquidationPreferenceValue_948B90DFDF798F8A0AA911F1DAD912C0_label_en-US" xlink:label="lab_us-gaap_PreferredStockLiquidationPreferenceValue_948B90DFDF798F8A0AA911F1DAD912C0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Preferred Stock, Liquidation Preference, Value</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockLiquidationPreferenceValue" xlink:label="loc_us-gaap_PreferredStockLiquidationPreferenceValue_948B90DFDF798F8A0AA911F1DAD912C0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PreferredStockLiquidationPreferenceValue_948B90DFDF798F8A0AA911F1DAD912C0" xlink:to="lab_us-gaap_PreferredStockLiquidationPreferenceValue_948B90DFDF798F8A0AA911F1DAD912C0" xlink:type="arc" />
    <link:label id="lab_us-gaap_CommonStockParOrStatedValuePerShare_972F8A867B923B7B026711A083B086A6_verboseLabel_en-US" xlink:label="lab_us-gaap_CommonStockParOrStatedValuePerShare_972F8A867B923B7B026711A083B086A6" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Common stock, par value</link:label>
    <link:label id="lab_us-gaap_CommonStockParOrStatedValuePerShare_972F8A867B923B7B026711A083B086A6_label_en-US" xlink:label="lab_us-gaap_CommonStockParOrStatedValuePerShare_972F8A867B923B7B026711A083B086A6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Common Stock, Par or Stated Value Per Share</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaap_CommonStockParOrStatedValuePerShare_972F8A867B923B7B026711A083B086A6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommonStockParOrStatedValuePerShare_972F8A867B923B7B026711A083B086A6" xlink:to="lab_us-gaap_CommonStockParOrStatedValuePerShare_972F8A867B923B7B026711A083B086A6" xlink:type="arc" />
    <link:label id="lab_us-gaap_CommonStockSharesAuthorized_38A800B657481FF5C6B611A083B06A45_verboseLabel_en-US" xlink:label="lab_us-gaap_CommonStockSharesAuthorized_38A800B657481FF5C6B611A083B06A45" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Common stock, shares authorized</link:label>
    <link:label id="lab_us-gaap_CommonStockSharesAuthorized_38A800B657481FF5C6B611A083B06A45_label_en-US" xlink:label="lab_us-gaap_CommonStockSharesAuthorized_38A800B657481FF5C6B611A083B06A45" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Common Stock, Shares Authorized</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaap_CommonStockSharesAuthorized_38A800B657481FF5C6B611A083B06A45" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommonStockSharesAuthorized_38A800B657481FF5C6B611A083B06A45" xlink:to="lab_us-gaap_CommonStockSharesAuthorized_38A800B657481FF5C6B611A083B06A45" xlink:type="arc" />
    <link:label id="lab_us-gaap_CommonStockSharesIssued_25D7BD611DDE2ECAF1C711A083B07E8D_verboseLabel_en-US" xlink:label="lab_us-gaap_CommonStockSharesIssued_25D7BD611DDE2ECAF1C711A083B07E8D" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Common stock, shares issued</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaap_CommonStockSharesIssued_25D7BD611DDE2ECAF1C711A083B07E8D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommonStockSharesIssued_25D7BD611DDE2ECAF1C711A083B07E8D" xlink:to="lab_us-gaap_CommonStockSharesIssued_25D7BD611DDE2ECAF1C711A083B07E8D" xlink:type="arc" />
    <link:label id="lab_us-gaap_CommonStockSharesOutstanding_4A01D1CA743B1A5FD09A11A083B0F4DD_verboseLabel_en-US" xlink:label="lab_us-gaap_CommonStockSharesOutstanding_4A01D1CA743B1A5FD09A11A083B0F4DD" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Common stock, shares outstanding</link:label>
    <link:label id="lab_us-gaap_CommonStockSharesOutstanding_4A01D1CA743B1A5FD09A11A083B0F4DD_label_en-US" xlink:label="lab_us-gaap_CommonStockSharesOutstanding_4A01D1CA743B1A5FD09A11A083B0F4DD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Common Stock, Shares, Outstanding</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaap_CommonStockSharesOutstanding_4A01D1CA743B1A5FD09A11A083B0F4DD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommonStockSharesOutstanding_4A01D1CA743B1A5FD09A11A083B0F4DD" xlink:to="lab_us-gaap_CommonStockSharesOutstanding_4A01D1CA743B1A5FD09A11A083B0F4DD" xlink:type="arc" />
    <link:label id="lab_us-gaap_TreasuryStockShares_96822625929DB0DA706D11A083B0C517_verboseLabel_en-US" xlink:label="lab_us-gaap_TreasuryStockShares_96822625929DB0DA706D11A083B0C517" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Treasury stock, shares</link:label>
    <link:label id="lab_us-gaap_TreasuryStockShares_96822625929DB0DA706D11A083B0C517_label_en-US" xlink:label="lab_us-gaap_TreasuryStockShares_96822625929DB0DA706D11A083B0C517" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Treasury Stock, Shares</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TreasuryStockShares" xlink:label="loc_us-gaap_TreasuryStockShares_96822625929DB0DA706D11A083B0C517" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TreasuryStockShares_96822625929DB0DA706D11A083B0C517" xlink:to="lab_us-gaap_TreasuryStockShares_96822625929DB0DA706D11A083B0C517" xlink:type="arc" />
    <link:label id="lab_fcel_Note9ShareBasedCompensationPlansAbstract_2AD813A5E5F6D2652931C4DC33A4A25F_label_en-US" xlink:label="lab_fcel_Note9ShareBasedCompensationPlansAbstract_2AD813A5E5F6D2652931C4DC33A4A25F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Note 9. Share-Based Compensation Plans [Abstract]</link:label>
    <link:label id="lab_fcel_Note9ShareBasedCompensationPlansAbstract_2AD813A5E5F6D2652931C4DC33A4A25F_documentation_en-US" xlink:label="lab_fcel_Note9ShareBasedCompensationPlansAbstract_2AD813A5E5F6D2652931C4DC33A4A25F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Note 9. Share-Based Compensation Plans [Abstract]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_Note9ShareBasedCompensationPlansAbstract" xlink:label="loc_fcel_Note9ShareBasedCompensationPlansAbstract_2AD813A5E5F6D2652931C4DC33A4A25F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_Note9ShareBasedCompensationPlansAbstract_2AD813A5E5F6D2652931C4DC33A4A25F" xlink:to="lab_fcel_Note9ShareBasedCompensationPlansAbstract_2AD813A5E5F6D2652931C4DC33A4A25F" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_0B30C29A8F0188A5E27DC4DC33A4C27D_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_0B30C29A8F0188A5E27DC4DC33A4C27D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Share-based Compensation Arrangements by Share-based Payment Award [Table]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_0B30C29A8F0188A5E27DC4DC33A4C27D_label_en-US" xlink:label="lab_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_0B30C29A8F0188A5E27DC4DC33A4C27D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Share-based Compensation Arrangements by Share-based Payment Award [Table]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_0B30C29A8F0188A5E27DC4DC33A4C27D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_0B30C29A8F0188A5E27DC4DC33A4C27D" xlink:to="lab_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_0B30C29A8F0188A5E27DC4DC33A4C27D" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_3C48AFAEF62B12E9945CC4DC33A4490C_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_3C48AFAEF62B12E9945CC4DC33A4490C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_3C48AFAEF62B12E9945CC4DC33A4490C_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_3C48AFAEF62B12E9945CC4DC33A4490C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_3C48AFAEF62B12E9945CC4DC33A4490C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_3C48AFAEF62B12E9945CC4DC33A4490C" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_3C48AFAEF62B12E9945CC4DC33A4490C" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0A4947E7DFB63B5C0338C4DC33A4F2C8_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0A4947E7DFB63B5C0338C4DC33A4F2C8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0A4947E7DFB63B5C0338C4DC33A4F2C8_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0A4947E7DFB63B5C0338C4DC33A4F2C8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0A4947E7DFB63B5C0338C4DC33A4F2C8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0A4947E7DFB63B5C0338C4DC33A4F2C8" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0A4947E7DFB63B5C0338C4DC33A4F2C8" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_1F43822C71A5685C9594C4DC33A4B8D3_periodStartLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_1F43822C71A5685C9594C4DC33A4B8D3" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_1F43822C71A5685C9594C4DC33A4B8D3_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_1F43822C71A5685C9594C4DC33A4B8D3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_1F43822C71A5685C9594C4DC33A4B8D3" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_1F43822C71A5685C9594C4DC33A4B8D3" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_1F43822C71A5685C9594C4DC33A4B8D3" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_81B937B86FF3BBC06770C4DC33A42789_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_81B937B86FF3BBC06770C4DC33A42789" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_81B937B86FF3BBC06770C4DC33A42789_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_81B937B86FF3BBC06770C4DC33A42789" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_81B937B86FF3BBC06770C4DC33A42789" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_81B937B86FF3BBC06770C4DC33A42789" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_81B937B86FF3BBC06770C4DC33A42789" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_521C6924C891BDD1339DC4DC33A42268_periodEndLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_521C6924C891BDD1339DC4DC33A42268" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_521C6924C891BDD1339DC4DC33A42268" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_521C6924C891BDD1339DC4DC33A42268" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_521C6924C891BDD1339DC4DC33A42268" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_F4DBABFD020D01966512C4DC33A4A607_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_F4DBABFD020D01966512C4DC33A4A607" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_F4DBABFD020D01966512C4DC33A4A607_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_F4DBABFD020D01966512C4DC33A4A607" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_F4DBABFD020D01966512C4DC33A4A607" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_F4DBABFD020D01966512C4DC33A4A607" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_F4DBABFD020D01966512C4DC33A4A607" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_CE5418C1EAD927BFA147C4DC33A4675E_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_CE5418C1EAD927BFA147C4DC33A4675E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_CE5418C1EAD927BFA147C4DC33A4675E_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_CE5418C1EAD927BFA147C4DC33A4675E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_CE5418C1EAD927BFA147C4DC33A4675E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_CE5418C1EAD927BFA147C4DC33A4675E" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_CE5418C1EAD927BFA147C4DC33A4675E" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_125904999D616C1886DAC4DC33A400EE_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_125904999D616C1886DAC4DC33A400EE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_125904999D616C1886DAC4DC33A400EE_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_125904999D616C1886DAC4DC33A400EE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_125904999D616C1886DAC4DC33A400EE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_125904999D616C1886DAC4DC33A400EE" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_125904999D616C1886DAC4DC33A400EE" xlink:type="arc" />
    <link:label id="lab_us-gaap_StockholdersEquityNoteDisclosureTextBlock_66D5D0913A145092F955C4DC33AE9B5A_verboseLabel_en-US" xlink:label="lab_us-gaap_StockholdersEquityNoteDisclosureTextBlock_66D5D0913A145092F955C4DC33AE9B5A" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Shareholders' Equity (Deficit)</link:label>
    <link:label id="lab_us-gaap_StockholdersEquityNoteDisclosureTextBlock_66D5D0913A145092F955C4DC33AE9B5A_label_en-US" xlink:label="lab_us-gaap_StockholdersEquityNoteDisclosureTextBlock_66D5D0913A145092F955C4DC33AE9B5A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Stockholders' Equity Note Disclosure [Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="loc_us-gaap_StockholdersEquityNoteDisclosureTextBlock_66D5D0913A145092F955C4DC33AE9B5A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockholdersEquityNoteDisclosureTextBlock_66D5D0913A145092F955C4DC33AE9B5A" xlink:to="lab_us-gaap_StockholdersEquityNoteDisclosureTextBlock_66D5D0913A145092F955C4DC33AE9B5A" xlink:type="arc" />
    <link:label id="lab_fcel_InventoriesAbstract_E278BAC9180B3D55B2ADC4DC32BECFD8_label_en-US" xlink:label="lab_fcel_InventoriesAbstract_E278BAC9180B3D55B2ADC4DC32BECFD8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Inventories [Abstract]</link:label>
    <link:label id="lab_fcel_InventoriesAbstract_E278BAC9180B3D55B2ADC4DC32BECFD8_documentation_en-US" xlink:label="lab_fcel_InventoriesAbstract_E278BAC9180B3D55B2ADC4DC32BECFD8" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Inventories [Abstract]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_InventoriesAbstract" xlink:label="loc_fcel_InventoriesAbstract_E278BAC9180B3D55B2ADC4DC32BECFD8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_InventoriesAbstract_E278BAC9180B3D55B2ADC4DC32BECFD8" xlink:to="lab_fcel_InventoriesAbstract_E278BAC9180B3D55B2ADC4DC32BECFD8" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_36F62F231A58222733BCC4DC32BE14AD_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_36F62F231A58222733BCC4DC32BE14AD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Inventory, Current [Table Text Block]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_36F62F231A58222733BCC4DC32BE14AD_label_en-US" xlink:label="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_36F62F231A58222733BCC4DC32BE14AD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Inventory, Current [Table Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_36F62F231A58222733BCC4DC32BE14AD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_36F62F231A58222733BCC4DC32BE14AD" xlink:to="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_36F62F231A58222733BCC4DC32BE14AD" xlink:type="arc" />
    <link:label id="lab_us-gaap_OtherAssetsNoncurrentAbstract_D46A6369F4BB3A9608351206AF2655A6_label_en-US" xlink:label="lab_us-gaap_OtherAssetsNoncurrentAbstract_D46A6369F4BB3A9608351206AF2655A6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Assets, Noncurrent [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsNoncurrentAbstract" xlink:label="loc_us-gaap_OtherAssetsNoncurrentAbstract_D46A6369F4BB3A9608351206AF2655A6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherAssetsNoncurrentAbstract_D46A6369F4BB3A9608351206AF2655A6" xlink:to="lab_us-gaap_OtherAssetsNoncurrentAbstract_D46A6369F4BB3A9608351206AF2655A6" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock_28EDF0D9DF26BADBB43A1206AF26374B_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock_28EDF0D9DF26BADBB43A1206AF26374B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Other Current Assets [Table Text Block]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock_28EDF0D9DF26BADBB43A1206AF26374B_label_en-US" xlink:label="lab_us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock_28EDF0D9DF26BADBB43A1206AF26374B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Other Assets, Noncurrent [Table Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock" xlink:label="loc_us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock_28EDF0D9DF26BADBB43A1206AF26374B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock_28EDF0D9DF26BADBB43A1206AF26374B" xlink:to="lab_us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock_28EDF0D9DF26BADBB43A1206AF26374B" xlink:type="arc" />
    <link:label id="lab_fcel_LossPerShareAbstract_920FAAF0F50A56DCB120C4DC3386910D_label_en-US" xlink:label="lab_fcel_LossPerShareAbstract_920FAAF0F50A56DCB120C4DC3386910D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Loss Per Share [Abstract]</link:label>
    <link:label id="lab_fcel_LossPerShareAbstract_920FAAF0F50A56DCB120C4DC3386910D_documentation_en-US" xlink:label="lab_fcel_LossPerShareAbstract_920FAAF0F50A56DCB120C4DC3386910D" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Loss Per Share [Abstract]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_LossPerShareAbstract" xlink:label="loc_fcel_LossPerShareAbstract_920FAAF0F50A56DCB120C4DC3386910D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_LossPerShareAbstract_920FAAF0F50A56DCB120C4DC3386910D" xlink:to="lab_fcel_LossPerShareAbstract_920FAAF0F50A56DCB120C4DC3386910D" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_B49DAAFA50A912430EB1C4DC3386B2B9_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_B49DAAFA50A912430EB1C4DC3386B2B9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_B49DAAFA50A912430EB1C4DC3386B2B9_label_en-US" xlink:label="lab_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_B49DAAFA50A912430EB1C4DC3386B2B9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_B49DAAFA50A912430EB1C4DC3386B2B9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_B49DAAFA50A912430EB1C4DC3386B2B9" xlink:to="lab_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_B49DAAFA50A912430EB1C4DC3386B2B9" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock_EA1540F856D6AFB81594C4DC3372DE51_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock_EA1540F856D6AFB81594C4DC3372DE51" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock_EA1540F856D6AFB81594C4DC3372DE51_label_en-US" xlink:label="lab_us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock_EA1540F856D6AFB81594C4DC3372DE51" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock_EA1540F856D6AFB81594C4DC3372DE51" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock_EA1540F856D6AFB81594C4DC3372DE51" xlink:to="lab_us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock_EA1540F856D6AFB81594C4DC3372DE51" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_F56176EC5E7E5387D0BFC4DC3372ED9D_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_F56176EC5E7E5387D0BFC4DC3372ED9D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_F56176EC5E7E5387D0BFC4DC3372ED9D_label_en-US" xlink:label="lab_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_F56176EC5E7E5387D0BFC4DC3372ED9D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_F56176EC5E7E5387D0BFC4DC3372ED9D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_F56176EC5E7E5387D0BFC4DC3372ED9D" xlink:to="lab_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_F56176EC5E7E5387D0BFC4DC3372ED9D" xlink:type="arc" />
    <link:label id="lab_fcel_DebtAndLeasesAbstract_2D9B32C23BE7E08CC433EE91E7A40A6B_label_en-US" xlink:label="lab_fcel_DebtAndLeasesAbstract_2D9B32C23BE7E08CC433EE91E7A40A6B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt and Leases [Abstract]</link:label>
    <link:label id="lab_fcel_DebtAndLeasesAbstract_2D9B32C23BE7E08CC433EE91E7A40A6B_documentation_en-US" xlink:label="lab_fcel_DebtAndLeasesAbstract_2D9B32C23BE7E08CC433EE91E7A40A6B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt and Leases [Abstract]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_DebtAndLeasesAbstract" xlink:label="loc_fcel_DebtAndLeasesAbstract_2D9B32C23BE7E08CC433EE91E7A40A6B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_DebtAndLeasesAbstract_2D9B32C23BE7E08CC433EE91E7A40A6B" xlink:to="lab_fcel_DebtAndLeasesAbstract_2D9B32C23BE7E08CC433EE91E7A40A6B" xlink:type="arc" />
    <link:label id="lab_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Long-term Debt Instruments [Table]</link:label>
    <link:label id="lab_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Long-term Debt Instruments [Table]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="loc_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA" xlink:to="lab_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA" xlink:type="arc" />
    <link:label id="lab_us-gaap_LongtermDebtTypeAxis_46EDC8BD52CCF466DEA7EE91E7A4597E_terseLabel_en-US" xlink:label="lab_us-gaap_LongtermDebtTypeAxis_46EDC8BD52CCF466DEA7EE91E7A4597E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Long-term Debt, Type [Axis]</link:label>
    <link:label id="lab_us-gaap_LongtermDebtTypeAxis_46EDC8BD52CCF466DEA7EE91E7A4597E_label_en-US" xlink:label="lab_us-gaap_LongtermDebtTypeAxis_46EDC8BD52CCF466DEA7EE91E7A4597E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long-term Debt, Type [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_46EDC8BD52CCF466DEA7EE91E7A4597E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_46EDC8BD52CCF466DEA7EE91E7A4597E" xlink:to="lab_us-gaap_LongtermDebtTypeAxis_46EDC8BD52CCF466DEA7EE91E7A4597E" xlink:type="arc" />
    <link:label id="lab_us-gaap_LongtermDebtTypeDomain_8BF4FD7B88E4F8414959EE91E7A4E682_terseLabel_en-US" xlink:label="lab_us-gaap_LongtermDebtTypeDomain_8BF4FD7B88E4F8414959EE91E7A4E682" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Long-term Debt, Type [Domain]</link:label>
    <link:label id="lab_us-gaap_LongtermDebtTypeDomain_8BF4FD7B88E4F8414959EE91E7A4E682_label_en-US" xlink:label="lab_us-gaap_LongtermDebtTypeDomain_8BF4FD7B88E4F8414959EE91E7A4E682" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long-term Debt, Type [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_8BF4FD7B88E4F8414959EE91E7A4E682" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_8BF4FD7B88E4F8414959EE91E7A4E682" xlink:to="lab_us-gaap_LongtermDebtTypeDomain_8BF4FD7B88E4F8414959EE91E7A4E682" xlink:type="arc" />
    <link:label id="lab_us-gaap_DebtInstrumentAxis_F44BE4FF497763A137EFEE91E7A4C491_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentAxis_F44BE4FF497763A137EFEE91E7A4C491" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Instrument [Axis]</link:label>
    <link:label id="lab_us-gaap_DebtInstrumentAxis_F44BE4FF497763A137EFEE91E7A4C491_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentAxis_F44BE4FF497763A137EFEE91E7A4C491" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaap_DebtInstrumentAxis_F44BE4FF497763A137EFEE91E7A4C491" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentAxis_F44BE4FF497763A137EFEE91E7A4C491" xlink:to="lab_us-gaap_DebtInstrumentAxis_F44BE4FF497763A137EFEE91E7A4C491" xlink:type="arc" />
    <link:label id="lab_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Instrument, Name [Domain]</link:label>
    <link:label id="lab_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Name [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:to="lab_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:type="arc" />
    <link:label id="lab_us-gaap_ConvertibleDebtMember_DA60359D487F94F492C6EE91E7A497D6_terseLabel_en-US" xlink:label="lab_us-gaap_ConvertibleDebtMember_DA60359D487F94F492C6EE91E7A497D6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Convertible Debt [Member]</link:label>
    <link:label id="lab_us-gaap_ConvertibleDebtMember_DA60359D487F94F492C6EE91E7A497D6_label_en-US" xlink:label="lab_us-gaap_ConvertibleDebtMember_DA60359D487F94F492C6EE91E7A497D6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Convertible Debt [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConvertibleDebtMember" xlink:label="loc_us-gaap_ConvertibleDebtMember_DA60359D487F94F492C6EE91E7A497D6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ConvertibleDebtMember_DA60359D487F94F492C6EE91E7A497D6" xlink:to="lab_us-gaap_ConvertibleDebtMember_DA60359D487F94F492C6EE91E7A497D6" xlink:type="arc" />
    <link:label id="lab_fcel_ConnecticutDevelopmentAuthorityNoteMember_581530068EF421F62DBEEE91E7A41D45_terseLabel_en-US" xlink:label="lab_fcel_ConnecticutDevelopmentAuthorityNoteMember_581530068EF421F62DBEEE91E7A41D45" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Connecticut Development Authority Note [Member]</link:label>
    <link:label id="lab_fcel_ConnecticutDevelopmentAuthorityNoteMember_581530068EF421F62DBEEE91E7A41D45_label_en-US" xlink:label="lab_fcel_ConnecticutDevelopmentAuthorityNoteMember_581530068EF421F62DBEEE91E7A41D45" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Connecticut Development Authority Note [Member]</link:label>
    <link:label id="lab_fcel_ConnecticutDevelopmentAuthorityNoteMember_581530068EF421F62DBEEE91E7A41D45_documentation_en-US" xlink:label="lab_fcel_ConnecticutDevelopmentAuthorityNoteMember_581530068EF421F62DBEEE91E7A41D45" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Connecticut Development Authority Note [Member]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_ConnecticutDevelopmentAuthorityNoteMember" xlink:label="loc_fcel_ConnecticutDevelopmentAuthorityNoteMember_581530068EF421F62DBEEE91E7A41D45" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_ConnecticutDevelopmentAuthorityNoteMember_581530068EF421F62DBEEE91E7A41D45" xlink:to="lab_fcel_ConnecticutDevelopmentAuthorityNoteMember_581530068EF421F62DBEEE91E7A41D45" xlink:type="arc" />
    <link:label id="lab_fcel_ConnecticutCleanEnergyFundMember_9F837B272A5326CC2AD7EE91E7A4A1B4_terseLabel_en-US" xlink:label="lab_fcel_ConnecticutCleanEnergyFundMember_9F837B272A5326CC2AD7EE91E7A4A1B4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Connecticut Clean Energy Fund [Member]</link:label>
    <link:label id="lab_fcel_ConnecticutCleanEnergyFundMember_9F837B272A5326CC2AD7EE91E7A4A1B4_label_en-US" xlink:label="lab_fcel_ConnecticutCleanEnergyFundMember_9F837B272A5326CC2AD7EE91E7A4A1B4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Connecticut Clean Energy Fund [Member]</link:label>
    <link:label id="lab_fcel_ConnecticutCleanEnergyFundMember_9F837B272A5326CC2AD7EE91E7A4A1B4_documentation_en-US" xlink:label="lab_fcel_ConnecticutCleanEnergyFundMember_9F837B272A5326CC2AD7EE91E7A4A1B4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Connecticut Clean Energy Fund [Member]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_ConnecticutCleanEnergyFundMember" xlink:label="loc_fcel_ConnecticutCleanEnergyFundMember_9F837B272A5326CC2AD7EE91E7A4A1B4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_ConnecticutCleanEnergyFundMember_9F837B272A5326CC2AD7EE91E7A4A1B4" xlink:to="lab_fcel_ConnecticutCleanEnergyFundMember_9F837B272A5326CC2AD7EE91E7A4A1B4" xlink:type="arc" />
    <link:label id="lab_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_EB994568F1A8F67707F6EE91E7A4B73B_terseLabel_en-US" xlink:label="lab_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_EB994568F1A8F67707F6EE91E7A4B73B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Connecticut Clean Energy and Finance Investment Authority [Member]</link:label>
    <link:label id="lab_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_EB994568F1A8F67707F6EE91E7A4B73B_label_en-US" xlink:label="lab_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_EB994568F1A8F67707F6EE91E7A4B73B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Connecticut Clean Energy and Finance Investment Authority [Member]</link:label>
    <link:label id="lab_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_EB994568F1A8F67707F6EE91E7A4B73B_documentation_en-US" xlink:label="lab_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_EB994568F1A8F67707F6EE91E7A4B73B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Connecticut Clean Energy and Finance Investment Authority [Member]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" xlink:label="loc_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_EB994568F1A8F67707F6EE91E7A4B73B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_EB994568F1A8F67707F6EE91E7A4B73B" xlink:to="lab_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_EB994568F1A8F67707F6EE91E7A4B73B" xlink:type="arc" />
    <link:label id="lab_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Instrument [Line Items]</link:label>
    <link:label id="lab_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="lab_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:type="arc" />
    <link:label id="lab_us-gaap_LineOfCreditFacilityAmountOutstanding_4012FBCDA9976FEFFC16EE91E7A46A3B_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityAmountOutstanding_4012FBCDA9976FEFFC16EE91E7A46A3B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Amount Outstanding</link:label>
    <link:label id="lab_us-gaap_LineOfCreditFacilityAmountOutstanding_4012FBCDA9976FEFFC16EE91E7A46A3B_label_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityAmountOutstanding_4012FBCDA9976FEFFC16EE91E7A46A3B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Amount Outstanding</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityAmountOutstanding" xlink:label="loc_us-gaap_LineOfCreditFacilityAmountOutstanding_4012FBCDA9976FEFFC16EE91E7A46A3B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LineOfCreditFacilityAmountOutstanding_4012FBCDA9976FEFFC16EE91E7A46A3B" xlink:to="lab_us-gaap_LineOfCreditFacilityAmountOutstanding_4012FBCDA9976FEFFC16EE91E7A46A3B" xlink:type="arc" />
    <link:label id="lab_us-gaap_ConvertibleDebt_AD03638A08D79F3AAA88EE91E7A485A0_terseLabel_en-US" xlink:label="lab_us-gaap_ConvertibleDebt_AD03638A08D79F3AAA88EE91E7A485A0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Senior Unsecured Convertible Notes</link:label>
    <link:label id="lab_us-gaap_ConvertibleDebt_AD03638A08D79F3AAA88EE91E7A485A0_label_en-US" xlink:label="lab_us-gaap_ConvertibleDebt_AD03638A08D79F3AAA88EE91E7A485A0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Convertible Debt</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConvertibleDebt" xlink:label="loc_us-gaap_ConvertibleDebt_AD03638A08D79F3AAA88EE91E7A485A0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ConvertibleDebt_AD03638A08D79F3AAA88EE91E7A485A0" xlink:to="lab_us-gaap_ConvertibleDebt_AD03638A08D79F3AAA88EE91E7A485A0" xlink:type="arc" />
    <link:label id="lab_us-gaap_CapitalLeaseObligations_EF0590BBE55AF30E89D0EE91E7A41F62_terseLabel_en-US" xlink:label="lab_us-gaap_CapitalLeaseObligations_EF0590BBE55AF30E89D0EE91E7A41F62" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Capital Lease Obligations</link:label>
    <link:label id="lab_us-gaap_CapitalLeaseObligations_EF0590BBE55AF30E89D0EE91E7A41F62_label_en-US" xlink:label="lab_us-gaap_CapitalLeaseObligations_EF0590BBE55AF30E89D0EE91E7A41F62" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Capital Lease Obligations</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CapitalLeaseObligations" xlink:label="loc_us-gaap_CapitalLeaseObligations_EF0590BBE55AF30E89D0EE91E7A41F62" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CapitalLeaseObligations_EF0590BBE55AF30E89D0EE91E7A41F62" xlink:to="lab_us-gaap_CapitalLeaseObligations_EF0590BBE55AF30E89D0EE91E7A41F62" xlink:type="arc" />
    <link:label id="lab_us-gaap_DebtInstrumentCarryingAmount_CE4DC09466629B36B76BEEA127F1F5F2_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentCarryingAmount_CE4DC09466629B36B76BEEA127F1F5F2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Long-term Debt, Gross</link:label>
    <link:label id="lab_us-gaap_DebtInstrumentCarryingAmount_CE4DC09466629B36B76BEEA127F1F5F2_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentCarryingAmount_CE4DC09466629B36B76BEEA127F1F5F2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long-term Debt, Gross</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaap_DebtInstrumentCarryingAmount_CE4DC09466629B36B76BEEA127F1F5F2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentCarryingAmount_CE4DC09466629B36B76BEEA127F1F5F2" xlink:to="lab_us-gaap_DebtInstrumentCarryingAmount_CE4DC09466629B36B76BEEA127F1F5F2" xlink:type="arc" />
    <link:label id="lab_us-gaap_LongTermDebt_EFA2DAC741755DF29160EE91E7A4B7CE_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebt_EFA2DAC741755DF29160EE91E7A4B7CE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Long-term Debt</link:label>
    <link:label id="lab_us-gaap_LongTermDebt_EFA2DAC741755DF29160EE91E7A4B7CE_label_en-US" xlink:label="lab_us-gaap_LongTermDebt_EFA2DAC741755DF29160EE91E7A4B7CE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long-term Debt</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaap_LongTermDebt_EFA2DAC741755DF29160EE91E7A4B7CE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebt_EFA2DAC741755DF29160EE91E7A4B7CE" xlink:to="lab_us-gaap_LongTermDebt_EFA2DAC741755DF29160EE91E7A4B7CE" xlink:type="arc" />
    <link:label id="lab_us-gaap_DebtInstrumentUnamortizedDiscount_F6A1CC01DECD9308D727EE91E802DCEF_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentUnamortizedDiscount_F6A1CC01DECD9308D727EE91E802DCEF" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Debt Instrument, Unamortized Discount</link:label>
    <link:label id="lab_us-gaap_DebtInstrumentUnamortizedDiscount_F6A1CC01DECD9308D727EE91E802DCEF_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentUnamortizedDiscount_F6A1CC01DECD9308D727EE91E802DCEF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Unamortized Discount</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaap_DebtInstrumentUnamortizedDiscount_F6A1CC01DECD9308D727EE91E802DCEF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentUnamortizedDiscount_F6A1CC01DECD9308D727EE91E802DCEF" xlink:to="lab_us-gaap_DebtInstrumentUnamortizedDiscount_F6A1CC01DECD9308D727EE91E802DCEF" xlink:type="arc" />
    <link:label id="lab_us-gaap_LongTermDebtCurrent_2CA527E5537DCBCC9ECFEE91E7A49E2B_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtCurrent_2CA527E5537DCBCC9ECFEE91E7A49E2B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Long-term Debt, Current Maturities</link:label>
    <link:label id="lab_us-gaap_LongTermDebtCurrent_2CA527E5537DCBCC9ECFEE91E7A49E2B_label_en-US" xlink:label="lab_us-gaap_LongTermDebtCurrent_2CA527E5537DCBCC9ECFEE91E7A49E2B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long-term Debt, Current Maturities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaap_LongTermDebtCurrent_2CA527E5537DCBCC9ECFEE91E7A49E2B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtCurrent_2CA527E5537DCBCC9ECFEE91E7A49E2B" xlink:to="lab_us-gaap_LongTermDebtCurrent_2CA527E5537DCBCC9ECFEE91E7A49E2B" xlink:type="arc" />
    <link:label id="lab_us-gaap_LongTermDebtNoncurrent_F77911BA77434F3734B9EE91E7A48BAB_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtNoncurrent_F77911BA77434F3734B9EE91E7A48BAB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Long-term Debt, Excluding Current Maturities</link:label>
    <link:label id="lab_us-gaap_LongTermDebtNoncurrent_F77911BA77434F3734B9EE91E7A48BAB_label_en-US" xlink:label="lab_us-gaap_LongTermDebtNoncurrent_F77911BA77434F3734B9EE91E7A48BAB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long-term Debt, Excluding Current Maturities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="loc_us-gaap_LongTermDebtNoncurrent_F77911BA77434F3734B9EE91E7A48BAB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtNoncurrent_F77911BA77434F3734B9EE91E7A48BAB" xlink:to="lab_us-gaap_LongTermDebtNoncurrent_F77911BA77434F3734B9EE91E7A48BAB" xlink:type="arc" />
    <link:label id="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_7806FD794A84AD2BB226EE91E7A44EA0_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_7806FD794A84AD2BB226EE91E7A44EA0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Maximum Borrowing Capacity</link:label>
    <link:label id="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_7806FD794A84AD2BB226EE91E7A44EA0_label_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_7806FD794A84AD2BB226EE91E7A44EA0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Maximum Borrowing Capacity</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_7806FD794A84AD2BB226EE91E7A44EA0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_7806FD794A84AD2BB226EE91E7A44EA0" xlink:to="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_7806FD794A84AD2BB226EE91E7A44EA0" xlink:type="arc" />
    <link:label id="lab_us-gaap_ProceedsFromLinesOfCredit_EBEBEF042720CDF92845EE91E7A4E022_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromLinesOfCredit_EBEBEF042720CDF92845EE91E7A4E022" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from Notes Payable</link:label>
    <link:label id="lab_us-gaap_ProceedsFromLinesOfCredit_EBEBEF042720CDF92845EE91E7A4E022_label_en-US" xlink:label="lab_us-gaap_ProceedsFromLinesOfCredit_EBEBEF042720CDF92845EE91E7A4E022" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Proceeds from Lines of Credit</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromLinesOfCredit" xlink:label="loc_us-gaap_ProceedsFromLinesOfCredit_EBEBEF042720CDF92845EE91E7A4E022" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProceedsFromLinesOfCredit_EBEBEF042720CDF92845EE91E7A4E022" xlink:to="lab_us-gaap_ProceedsFromLinesOfCredit_EBEBEF042720CDF92845EE91E7A4E022" xlink:type="arc" />
    <link:label id="lab_us-gaap_ProceedsFromRepaymentsOfDebt_9B8420602569B4C80EA0EE91E7A4FDCE_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromRepaymentsOfDebt_9B8420602569B4C80EA0EE91E7A4FDCE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from debt</link:label>
    <link:label id="lab_us-gaap_ProceedsFromRepaymentsOfDebt_9B8420602569B4C80EA0EE91E7A4FDCE_label_en-US" xlink:label="lab_us-gaap_ProceedsFromRepaymentsOfDebt_9B8420602569B4C80EA0EE91E7A4FDCE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Proceeds from (Repayments of) Debt</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfDebt" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfDebt_9B8420602569B4C80EA0EE91E7A4FDCE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProceedsFromRepaymentsOfDebt_9B8420602569B4C80EA0EE91E7A4FDCE" xlink:to="lab_us-gaap_ProceedsFromRepaymentsOfDebt_9B8420602569B4C80EA0EE91E7A4FDCE" xlink:type="arc" />
    <link:label id="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage_43AEE56D7E80DF32601CEE91E7A4380E_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage_43AEE56D7E80DF32601CEE91E7A4380E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Instrument, Interest Rate, Stated Percentage</link:label>
    <link:label id="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage_43AEE56D7E80DF32601CEE91E7A4380E_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage_43AEE56D7E80DF32601CEE91E7A4380E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Interest Rate, Stated Percentage</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_43AEE56D7E80DF32601CEE91E7A4380E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_43AEE56D7E80DF32601CEE91E7A4380E" xlink:to="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage_43AEE56D7E80DF32601CEE91E7A4380E" xlink:type="arc" />
    <link:label id="lab_us-gaap_DebtInstrumentConvertibleConversionRatio1_7BD130572A16A5A3337EEE91E7A4B20C_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentConvertibleConversionRatio1_7BD130572A16A5A3337EEE91E7A4B20C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Instrument, Convertible, Conversion Ratio</link:label>
    <link:label id="lab_us-gaap_DebtInstrumentConvertibleConversionRatio1_7BD130572A16A5A3337EEE91E7A4B20C_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentConvertibleConversionRatio1_7BD130572A16A5A3337EEE91E7A4B20C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Convertible, Conversion Ratio</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentConvertibleConversionRatio1" xlink:label="loc_us-gaap_DebtInstrumentConvertibleConversionRatio1_7BD130572A16A5A3337EEE91E7A4B20C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentConvertibleConversionRatio1_7BD130572A16A5A3337EEE91E7A4B20C" xlink:to="lab_us-gaap_DebtInstrumentConvertibleConversionRatio1_7BD130572A16A5A3337EEE91E7A4B20C" xlink:type="arc" />
    <link:label id="lab_us-gaap_DebtConversionConvertedInstrumentAmount1_513323D6B87C2B8C379AEE91E7A4AC2C_terseLabel_en-US" xlink:label="lab_us-gaap_DebtConversionConvertedInstrumentAmount1_513323D6B87C2B8C379AEE91E7A4AC2C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Conversion, Converted Instrument, Amount</link:label>
    <link:label id="lab_us-gaap_DebtConversionConvertedInstrumentAmount1_513323D6B87C2B8C379AEE91E7A4AC2C_label_en-US" xlink:label="lab_us-gaap_DebtConversionConvertedInstrumentAmount1_513323D6B87C2B8C379AEE91E7A4AC2C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Conversion, Converted Instrument, Amount</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaap_DebtConversionConvertedInstrumentAmount1_513323D6B87C2B8C379AEE91E7A4AC2C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtConversionConvertedInstrumentAmount1_513323D6B87C2B8C379AEE91E7A4AC2C" xlink:to="lab_us-gaap_DebtConversionConvertedInstrumentAmount1_513323D6B87C2B8C379AEE91E7A4AC2C" xlink:type="arc" />
    <link:label id="lab_us-gaap_DebtInstrumentConvertibleConversionPrice1_0A83F39C6EFD6D17BF36EE91E7A40516_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentConvertibleConversionPrice1_0A83F39C6EFD6D17BF36EE91E7A40516" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Instrument, Convertible, Conversion Price</link:label>
    <link:label id="lab_us-gaap_DebtInstrumentConvertibleConversionPrice1_0A83F39C6EFD6D17BF36EE91E7A40516_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentConvertibleConversionPrice1_0A83F39C6EFD6D17BF36EE91E7A40516" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Convertible, Conversion Price</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:label="loc_us-gaap_DebtInstrumentConvertibleConversionPrice1_0A83F39C6EFD6D17BF36EE91E7A40516" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentConvertibleConversionPrice1_0A83F39C6EFD6D17BF36EE91E7A40516" xlink:to="lab_us-gaap_DebtInstrumentConvertibleConversionPrice1_0A83F39C6EFD6D17BF36EE91E7A40516" xlink:type="arc" />
    <link:label id="lab_us-gaap_ProceedsFromConvertibleDebt_BE38EAC9B21806783F60EE91E7A4C1DA_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromConvertibleDebt_BE38EAC9B21806783F60EE91E7A4C1DA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from Convertible Debt</link:label>
    <link:label id="lab_us-gaap_ProceedsFromConvertibleDebt_BE38EAC9B21806783F60EE91E7A4C1DA_label_en-US" xlink:label="lab_us-gaap_ProceedsFromConvertibleDebt_BE38EAC9B21806783F60EE91E7A4C1DA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Proceeds from Convertible Debt</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromConvertibleDebt" xlink:label="loc_us-gaap_ProceedsFromConvertibleDebt_BE38EAC9B21806783F60EE91E7A4C1DA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProceedsFromConvertibleDebt_BE38EAC9B21806783F60EE91E7A4C1DA" xlink:to="lab_us-gaap_ProceedsFromConvertibleDebt_BE38EAC9B21806783F60EE91E7A4C1DA" xlink:type="arc" />
    <link:label id="lab_us-gaap_PaymentsOfDebtIssuanceCosts_B4A8F9FCE9D1DB0318C2EE91E7A4C50F_terseLabel_en-US" xlink:label="lab_us-gaap_PaymentsOfDebtIssuanceCosts_B4A8F9FCE9D1DB0318C2EE91E7A4C50F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Payments of Debt Issuance Costs</link:label>
    <link:label id="lab_us-gaap_PaymentsOfDebtIssuanceCosts_B4A8F9FCE9D1DB0318C2EE91E7A4C50F_label_en-US" xlink:label="lab_us-gaap_PaymentsOfDebtIssuanceCosts_B4A8F9FCE9D1DB0318C2EE91E7A4C50F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payments of Debt Issuance Costs</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsOfDebtIssuanceCosts" xlink:label="loc_us-gaap_PaymentsOfDebtIssuanceCosts_B4A8F9FCE9D1DB0318C2EE91E7A4C50F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsOfDebtIssuanceCosts_B4A8F9FCE9D1DB0318C2EE91E7A4C50F" xlink:to="lab_us-gaap_PaymentsOfDebtIssuanceCosts_B4A8F9FCE9D1DB0318C2EE91E7A4C50F" xlink:type="arc" />
    <link:label id="lab_us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_97B3881B2F046C3D2D38EE91E7A45350_terseLabel_en-US" xlink:label="lab_us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_97B3881B2F046C3D2D38EE91E7A45350" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Embedded Derivative, Fair Value of Embedded Derivative Liability</link:label>
    <link:label id="lab_us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_97B3881B2F046C3D2D38EE91E7A45350_label_en-US" xlink:label="lab_us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_97B3881B2F046C3D2D38EE91E7A45350" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Embedded Derivative, Fair Value of Embedded Derivative Liability</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability" xlink:label="loc_us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_97B3881B2F046C3D2D38EE91E7A45350" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_97B3881B2F046C3D2D38EE91E7A45350" xlink:to="lab_us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_97B3881B2F046C3D2D38EE91E7A45350" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncomeStatementAbstract_4198E4579ACD65AE2899F4223B664BD1_label_en-US" xlink:label="lab_us-gaap_IncomeStatementAbstract_4198E4579ACD65AE2899F4223B664BD1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Income Statement [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="loc_us-gaap_IncomeStatementAbstract_4198E4579ACD65AE2899F4223B664BD1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeStatementAbstract_4198E4579ACD65AE2899F4223B664BD1" xlink:to="lab_us-gaap_IncomeStatementAbstract_4198E4579ACD65AE2899F4223B664BD1" xlink:type="arc" />
    <link:label id="lab_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754_verboseLabel_en-US" xlink:label="lab_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Revenues (1):</link:label>
    <link:label id="lab_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754_label_en-US" xlink:label="lab_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Revenues [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RevenuesAbstract" xlink:label="loc_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:to="lab_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:type="arc" />
    <link:label id="lab_us-gaap_SalesRevenueGoodsNet_D3A68A33E97597C7EB17F4223B666CD4_verboseLabel_en-US" xlink:label="lab_us-gaap_SalesRevenueGoodsNet_D3A68A33E97597C7EB17F4223B666CD4" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Product sales</link:label>
    <link:label id="lab_us-gaap_SalesRevenueGoodsNet_D3A68A33E97597C7EB17F4223B666CD4_label_en-US" xlink:label="lab_us-gaap_SalesRevenueGoodsNet_D3A68A33E97597C7EB17F4223B666CD4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Sales Revenue, Goods, Net</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueGoodsNet" xlink:label="loc_us-gaap_SalesRevenueGoodsNet_D3A68A33E97597C7EB17F4223B666CD4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SalesRevenueGoodsNet_D3A68A33E97597C7EB17F4223B666CD4" xlink:to="lab_us-gaap_SalesRevenueGoodsNet_D3A68A33E97597C7EB17F4223B666CD4" xlink:type="arc" />
    <link:label id="lab_us-gaap_SalesRevenueServicesNet_262E8E1BE6484065ADD8F4223B6667E3_terseLabel_en-US" xlink:label="lab_us-gaap_SalesRevenueServicesNet_262E8E1BE6484065ADD8F4223B6667E3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Service agreements and license revenues</link:label>
    <link:label id="lab_us-gaap_SalesRevenueServicesNet_262E8E1BE6484065ADD8F4223B6667E3_label_en-US" xlink:label="lab_us-gaap_SalesRevenueServicesNet_262E8E1BE6484065ADD8F4223B6667E3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Sales Revenue, Services, Net</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueServicesNet" xlink:label="loc_us-gaap_SalesRevenueServicesNet_262E8E1BE6484065ADD8F4223B6667E3" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SalesRevenueServicesNet_262E8E1BE6484065ADD8F4223B6667E3" xlink:to="lab_us-gaap_SalesRevenueServicesNet_262E8E1BE6484065ADD8F4223B6667E3" xlink:type="arc" />
    <link:label id="lab_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned_CE62842376023BAD2B8EF4223B76C4AC_verboseLabel_en-US" xlink:label="lab_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned_CE62842376023BAD2B8EF4223B76C4AC" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Advanced technologies contract revenues</link:label>
    <link:label id="lab_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned_CE62842376023BAD2B8EF4223B76C4AC_label_en-US" xlink:label="lab_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned_CE62842376023BAD2B8EF4223B76C4AC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Research and Development Arrangement, Contract to Perform for Others, Compensation Earned</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned" xlink:label="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned_CE62842376023BAD2B8EF4223B76C4AC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned_CE62842376023BAD2B8EF4223B76C4AC" xlink:to="lab_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned_CE62842376023BAD2B8EF4223B76C4AC" xlink:type="arc" />
    <link:label id="lab_us-gaap_Revenues_F2671D178C923608D8C9F4223B76AC6F_totalLabel_en-US" xlink:label="lab_us-gaap_Revenues_F2671D178C923608D8C9F4223B76AC6F" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total revenues</link:label>
    <link:label id="lab_us-gaap_Revenues_F2671D178C923608D8C9F4223B76AC6F_label_en-US" xlink:label="lab_us-gaap_Revenues_F2671D178C923608D8C9F4223B76AC6F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Revenues</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaap_Revenues_F2671D178C923608D8C9F4223B76AC6F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_Revenues_F2671D178C923608D8C9F4223B76AC6F" xlink:to="lab_us-gaap_Revenues_F2671D178C923608D8C9F4223B76AC6F" xlink:type="arc" />
    <link:label id="lab_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727_verboseLabel_en-US" xlink:label="lab_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Costs of revenues:</link:label>
    <link:label id="lab_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727_label_en-US" xlink:label="lab_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cost of Revenue [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfRevenueAbstract" xlink:label="loc_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:to="lab_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:type="arc" />
    <link:label id="lab_us-gaap_CostOfGoodsSold_98B02ED9CFE9F59D3701F4223B760458_verboseLabel_en-US" xlink:label="lab_us-gaap_CostOfGoodsSold_98B02ED9CFE9F59D3701F4223B760458" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Cost of product sales</link:label>
    <link:label id="lab_us-gaap_CostOfGoodsSold_98B02ED9CFE9F59D3701F4223B760458_label_en-US" xlink:label="lab_us-gaap_CostOfGoodsSold_98B02ED9CFE9F59D3701F4223B760458" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cost of Goods Sold</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfGoodsSold" xlink:label="loc_us-gaap_CostOfGoodsSold_98B02ED9CFE9F59D3701F4223B760458" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CostOfGoodsSold_98B02ED9CFE9F59D3701F4223B760458" xlink:to="lab_us-gaap_CostOfGoodsSold_98B02ED9CFE9F59D3701F4223B760458" xlink:type="arc" />
    <link:label id="lab_us-gaap_CostOfServices_8B355643F75DA28B7E1DF4223B7627F3_terseLabel_en-US" xlink:label="lab_us-gaap_CostOfServices_8B355643F75DA28B7E1DF4223B7627F3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cost of service agreements and license revenues</link:label>
    <link:label id="lab_us-gaap_CostOfServices_8B355643F75DA28B7E1DF4223B7627F3_label_en-US" xlink:label="lab_us-gaap_CostOfServices_8B355643F75DA28B7E1DF4223B7627F3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cost of Services</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfServices" xlink:label="loc_us-gaap_CostOfServices_8B355643F75DA28B7E1DF4223B7627F3" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CostOfServices_8B355643F75DA28B7E1DF4223B7627F3" xlink:to="lab_us-gaap_CostOfServices_8B355643F75DA28B7E1DF4223B7627F3" xlink:type="arc" />
    <link:label id="lab_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_FDCFE9674FD7CE20D3E0F4223B762237_verboseLabel_en-US" xlink:label="lab_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_FDCFE9674FD7CE20D3E0F4223B762237" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Cost of advanced technologies contract revenues</link:label>
    <link:label id="lab_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_FDCFE9674FD7CE20D3E0F4223B762237_label_en-US" xlink:label="lab_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_FDCFE9674FD7CE20D3E0F4223B762237" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Research and Development Arrangement, Contract to Perform for Others, Costs Incurred, Gross</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross" xlink:label="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_FDCFE9674FD7CE20D3E0F4223B762237" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_FDCFE9674FD7CE20D3E0F4223B762237" xlink:to="lab_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_FDCFE9674FD7CE20D3E0F4223B762237" xlink:type="arc" />
    <link:label id="lab_us-gaap_CostOfRevenue_2B09F646AFE70C28B054F4223B765639_totalLabel_en-US" xlink:label="lab_us-gaap_CostOfRevenue_2B09F646AFE70C28B054F4223B765639" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total costs of revenues</link:label>
    <link:label id="lab_us-gaap_CostOfRevenue_2B09F646AFE70C28B054F4223B765639_label_en-US" xlink:label="lab_us-gaap_CostOfRevenue_2B09F646AFE70C28B054F4223B765639" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cost of Revenue</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaap_CostOfRevenue_2B09F646AFE70C28B054F4223B765639" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CostOfRevenue_2B09F646AFE70C28B054F4223B765639" xlink:to="lab_us-gaap_CostOfRevenue_2B09F646AFE70C28B054F4223B765639" xlink:type="arc" />
    <link:label id="lab_us-gaap_GrossProfit_0C13C00B19FCC3DEF02BF4223B7602CF_totalLabel_en-US" xlink:label="lab_us-gaap_GrossProfit_0C13C00B19FCC3DEF02BF4223B7602CF" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Gross profit</link:label>
    <link:label id="lab_us-gaap_GrossProfit_0C13C00B19FCC3DEF02BF4223B7602CF_label_en-US" xlink:label="lab_us-gaap_GrossProfit_0C13C00B19FCC3DEF02BF4223B7602CF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Gross Profit</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaap_GrossProfit_0C13C00B19FCC3DEF02BF4223B7602CF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GrossProfit_0C13C00B19FCC3DEF02BF4223B7602CF" xlink:to="lab_us-gaap_GrossProfit_0C13C00B19FCC3DEF02BF4223B7602CF" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724_verboseLabel_en-US" xlink:label="lab_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Operating expenses:</link:label>
    <link:label id="lab_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724_label_en-US" xlink:label="lab_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Expenses [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724" xlink:to="lab_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724" xlink:type="arc" />
    <link:label id="lab_us-gaap_SellingGeneralAndAdministrativeExpense_9EDDF773ADFE4BDC7D8FF4223B76511D_verboseLabel_en-US" xlink:label="lab_us-gaap_SellingGeneralAndAdministrativeExpense_9EDDF773ADFE4BDC7D8FF4223B76511D" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Administrative and selling expenses</link:label>
    <link:label id="lab_us-gaap_SellingGeneralAndAdministrativeExpense_9EDDF773ADFE4BDC7D8FF4223B76511D_label_en-US" xlink:label="lab_us-gaap_SellingGeneralAndAdministrativeExpense_9EDDF773ADFE4BDC7D8FF4223B76511D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Selling, General and Administrative Expense</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense_9EDDF773ADFE4BDC7D8FF4223B76511D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SellingGeneralAndAdministrativeExpense_9EDDF773ADFE4BDC7D8FF4223B76511D" xlink:to="lab_us-gaap_SellingGeneralAndAdministrativeExpense_9EDDF773ADFE4BDC7D8FF4223B76511D" xlink:type="arc" />
    <link:label id="lab_us-gaap_ResearchAndDevelopmentExpense_5C85257AE972BB6AB380F4223B76F368_verboseLabel_en-US" xlink:label="lab_us-gaap_ResearchAndDevelopmentExpense_5C85257AE972BB6AB380F4223B76F368" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Research and development expenses</link:label>
    <link:label id="lab_us-gaap_ResearchAndDevelopmentExpense_5C85257AE972BB6AB380F4223B76F368_label_en-US" xlink:label="lab_us-gaap_ResearchAndDevelopmentExpense_5C85257AE972BB6AB380F4223B76F368" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Research and Development Expense</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaap_ResearchAndDevelopmentExpense_5C85257AE972BB6AB380F4223B76F368" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ResearchAndDevelopmentExpense_5C85257AE972BB6AB380F4223B76F368" xlink:to="lab_us-gaap_ResearchAndDevelopmentExpense_5C85257AE972BB6AB380F4223B76F368" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingExpenses_DA60C0BF05971D094ED8F4223B76251B_totalLabel_en-US" xlink:label="lab_us-gaap_OperatingExpenses_DA60C0BF05971D094ED8F4223B76251B" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total costs and expenses</link:label>
    <link:label id="lab_us-gaap_OperatingExpenses_DA60C0BF05971D094ED8F4223B76251B_label_en-US" xlink:label="lab_us-gaap_OperatingExpenses_DA60C0BF05971D094ED8F4223B76251B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Expenses</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaap_OperatingExpenses_DA60C0BF05971D094ED8F4223B76251B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingExpenses_DA60C0BF05971D094ED8F4223B76251B" xlink:to="lab_us-gaap_OperatingExpenses_DA60C0BF05971D094ED8F4223B76251B" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingIncomeLoss_B370718BBCA46EAC6EBEF4223B768328_totalLabel_en-US" xlink:label="lab_us-gaap_OperatingIncomeLoss_B370718BBCA46EAC6EBEF4223B768328" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Loss from operations</link:label>
    <link:label id="lab_us-gaap_OperatingIncomeLoss_B370718BBCA46EAC6EBEF4223B768328_label_en-US" xlink:label="lab_us-gaap_OperatingIncomeLoss_B370718BBCA46EAC6EBEF4223B768328" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Income (Loss)</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaap_OperatingIncomeLoss_B370718BBCA46EAC6EBEF4223B768328" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingIncomeLoss_B370718BBCA46EAC6EBEF4223B768328" xlink:to="lab_us-gaap_OperatingIncomeLoss_B370718BBCA46EAC6EBEF4223B768328" xlink:type="arc" />
    <link:label id="lab_us-gaap_InterestExpense_57C638D6E1F7EF1F306DF4223B7667B7_negatedLabel_en-US" xlink:label="lab_us-gaap_InterestExpense_57C638D6E1F7EF1F306DF4223B7667B7" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="en-US">Interest expense</link:label>
    <link:label id="lab_us-gaap_InterestExpense_57C638D6E1F7EF1F306DF4223B7667B7_label_en-US" xlink:label="lab_us-gaap_InterestExpense_57C638D6E1F7EF1F306DF4223B7667B7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Expense</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaap_InterestExpense_57C638D6E1F7EF1F306DF4223B7667B7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InterestExpense_57C638D6E1F7EF1F306DF4223B7667B7" xlink:to="lab_us-gaap_InterestExpense_57C638D6E1F7EF1F306DF4223B7667B7" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncomeLossFromEquityMethodInvestments_8597B280F6FBBC62B726F4223B76E79E_verboseLabel_en-US" xlink:label="lab_us-gaap_IncomeLossFromEquityMethodInvestments_8597B280F6FBBC62B726F4223B76E79E" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">(Income) loss from equity investment</link:label>
    <link:label id="lab_us-gaap_IncomeLossFromEquityMethodInvestments_8597B280F6FBBC62B726F4223B76E79E_label_en-US" xlink:label="lab_us-gaap_IncomeLossFromEquityMethodInvestments_8597B280F6FBBC62B726F4223B76E79E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Income (Loss) from Equity Method Investments</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_8597B280F6FBBC62B726F4223B76E79E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeLossFromEquityMethodInvestments_8597B280F6FBBC62B726F4223B76E79E" xlink:to="lab_us-gaap_IncomeLossFromEquityMethodInvestments_8597B280F6FBBC62B726F4223B76E79E" xlink:type="arc" />
    <link:label id="lab_fcel_LicenseFeeAndRoyaltyIncome_54A32E2EF080B9AB56ACF4223B768269_verboseLabel_en-US" xlink:label="lab_fcel_LicenseFeeAndRoyaltyIncome_54A32E2EF080B9AB56ACF4223B768269" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">License fee and royalty income</link:label>
    <link:label id="lab_fcel_LicenseFeeAndRoyaltyIncome_54A32E2EF080B9AB56ACF4223B768269_label_en-US" xlink:label="lab_fcel_LicenseFeeAndRoyaltyIncome_54A32E2EF080B9AB56ACF4223B768269" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">License Fee and Royalty Income</link:label>
    <link:label id="lab_fcel_LicenseFeeAndRoyaltyIncome_54A32E2EF080B9AB56ACF4223B768269_documentation_en-US" xlink:label="lab_fcel_LicenseFeeAndRoyaltyIncome_54A32E2EF080B9AB56ACF4223B768269" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">License fee and royalty income</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_LicenseFeeAndRoyaltyIncome" xlink:label="loc_fcel_LicenseFeeAndRoyaltyIncome_54A32E2EF080B9AB56ACF4223B768269" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_LicenseFeeAndRoyaltyIncome_54A32E2EF080B9AB56ACF4223B768269" xlink:to="lab_fcel_LicenseFeeAndRoyaltyIncome_54A32E2EF080B9AB56ACF4223B768269" xlink:type="arc" />
    <link:label id="lab_us-gaap_OtherNonoperatingIncomeExpense_50829666AF35ACB847D9F4223B76E102_terseLabel_en-US" xlink:label="lab_us-gaap_OtherNonoperatingIncomeExpense_50829666AF35ACB847D9F4223B76E102" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other income (expense), net</link:label>
    <link:label id="lab_us-gaap_OtherNonoperatingIncomeExpense_50829666AF35ACB847D9F4223B76E102_label_en-US" xlink:label="lab_us-gaap_OtherNonoperatingIncomeExpense_50829666AF35ACB847D9F4223B76E102" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Nonoperating Income (Expense)</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_50829666AF35ACB847D9F4223B76E102" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherNonoperatingIncomeExpense_50829666AF35ACB847D9F4223B76E102" xlink:to="lab_us-gaap_OtherNonoperatingIncomeExpense_50829666AF35ACB847D9F4223B76E102" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ED25996200D7F6A79DECF4223B768ECB_totalLabel_en-US" xlink:label="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ED25996200D7F6A79DECF4223B768ECB" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Loss before (provision) benefit for income taxes</link:label>
    <link:label id="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ED25996200D7F6A79DECF4223B768ECB_label_en-US" xlink:label="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ED25996200D7F6A79DECF4223B768ECB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ED25996200D7F6A79DECF4223B768ECB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ED25996200D7F6A79DECF4223B768ECB" xlink:to="lab_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ED25996200D7F6A79DECF4223B768ECB" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncomeTaxExpenseBenefit_E119561B7A212B26D3AAF4223B769FA7_negatedLabel_en-US" xlink:label="lab_us-gaap_IncomeTaxExpenseBenefit_E119561B7A212B26D3AAF4223B769FA7" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="en-US">Benefit (provision) for income taxes</link:label>
    <link:label id="lab_us-gaap_IncomeTaxExpenseBenefit_E119561B7A212B26D3AAF4223B769FA7_label_en-US" xlink:label="lab_us-gaap_IncomeTaxExpenseBenefit_E119561B7A212B26D3AAF4223B769FA7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Income Tax Expense (Benefit)</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_E119561B7A212B26D3AAF4223B769FA7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_E119561B7A212B26D3AAF4223B769FA7" xlink:to="lab_us-gaap_IncomeTaxExpenseBenefit_E119561B7A212B26D3AAF4223B769FA7" xlink:type="arc" />
    <link:label id="lab_us-gaap_ProfitLoss_5E9421A58F6117521785F4223B767598_totalLabel_en-US" xlink:label="lab_us-gaap_ProfitLoss_5E9421A58F6117521785F4223B767598" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net Loss</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_5E9421A58F6117521785F4223B767598" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProfitLoss_5E9421A58F6117521785F4223B767598" xlink:to="lab_us-gaap_ProfitLoss_5E9421A58F6117521785F4223B767598" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_12AF57C00BD2C8C32093F4223B767FC9_negatedLabel_en-US" xlink:label="lab_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_12AF57C00BD2C8C32093F4223B767FC9" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="en-US">Net loss attributable to noncontrolling interest</link:label>
    <link:label id="lab_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_12AF57C00BD2C8C32093F4223B767FC9_label_en-US" xlink:label="lab_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_12AF57C00BD2C8C32093F4223B767FC9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Income (Loss) Attributable to Noncontrolling Interest</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_12AF57C00BD2C8C32093F4223B767FC9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_12AF57C00BD2C8C32093F4223B767FC9" xlink:to="lab_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_12AF57C00BD2C8C32093F4223B767FC9" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetIncomeLoss_70D6B513422E3A6EF516F4223B7604B2_totalLabel_en-US" xlink:label="lab_us-gaap_NetIncomeLoss_70D6B513422E3A6EF516F4223B7604B2" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net loss attributable to FuelCell Energy, Inc.</link:label>
    <link:label id="lab_us-gaap_NetIncomeLoss_70D6B513422E3A6EF516F4223B7604B2_label_en-US" xlink:label="lab_us-gaap_NetIncomeLoss_70D6B513422E3A6EF516F4223B7604B2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Income (Loss) Attributable to Parent</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaap_NetIncomeLoss_70D6B513422E3A6EF516F4223B7604B2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetIncomeLoss_70D6B513422E3A6EF516F4223B7604B2" xlink:to="lab_us-gaap_NetIncomeLoss_70D6B513422E3A6EF516F4223B7604B2" xlink:type="arc" />
    <link:label id="lab_us-gaap_DividendsPreferredStock_49994D5A0285C406FBCAF4223B767B52_negatedLabel_en-US" xlink:label="lab_us-gaap_DividendsPreferredStock_49994D5A0285C406FBCAF4223B767B52" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="en-US">Preferred stock dividends</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DividendsPreferredStock" xlink:label="loc_us-gaap_DividendsPreferredStock_49994D5A0285C406FBCAF4223B767B52" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DividendsPreferredStock_49994D5A0285C406FBCAF4223B767B52" xlink:to="lab_us-gaap_DividendsPreferredStock_49994D5A0285C406FBCAF4223B767B52" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_B2E0AA15B18FBA17A604F4223B7661FF_totalLabel_en-US" xlink:label="lab_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_B2E0AA15B18FBA17A604F4223B7661FF" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net loss attributable to common shareholders</link:label>
    <link:label id="lab_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_B2E0AA15B18FBA17A604F4223B7661FF_label_en-US" xlink:label="lab_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_B2E0AA15B18FBA17A604F4223B7661FF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Income (Loss) Available to Common Stockholders, Basic</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_B2E0AA15B18FBA17A604F4223B7661FF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_B2E0AA15B18FBA17A604F4223B7661FF" xlink:to="lab_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_B2E0AA15B18FBA17A604F4223B7661FF" xlink:type="arc" />
    <link:label id="lab_us-gaap_EarningsPerShareAbstract_589890FAC0CEE4DE13BDF4223B76C38D_terseLabel_en-US" xlink:label="lab_us-gaap_EarningsPerShareAbstract_589890FAC0CEE4DE13BDF4223B76C38D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Loss per share basic and diluted</link:label>
    <link:label id="lab_us-gaap_EarningsPerShareAbstract_589890FAC0CEE4DE13BDF4223B76C38D_label_en-US" xlink:label="lab_us-gaap_EarningsPerShareAbstract_589890FAC0CEE4DE13BDF4223B76C38D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Earnings Per Share [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="loc_us-gaap_EarningsPerShareAbstract_589890FAC0CEE4DE13BDF4223B76C38D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EarningsPerShareAbstract_589890FAC0CEE4DE13BDF4223B76C38D" xlink:to="lab_us-gaap_EarningsPerShareAbstract_589890FAC0CEE4DE13BDF4223B76C38D" xlink:type="arc" />
    <link:label id="lab_us-gaap_EarningsPerShareBasicAndDiluted_2EEF9840030EDD45B89DF4223B7683E5_verboseLabel_en-US" xlink:label="lab_us-gaap_EarningsPerShareBasicAndDiluted_2EEF9840030EDD45B89DF4223B7683E5" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Net loss per share attributable to common shareholders</link:label>
    <link:label id="lab_us-gaap_EarningsPerShareBasicAndDiluted_2EEF9840030EDD45B89DF4223B7683E5_label_en-US" xlink:label="lab_us-gaap_EarningsPerShareBasicAndDiluted_2EEF9840030EDD45B89DF4223B7683E5" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Earnings Per Share, Basic and Diluted</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareBasicAndDiluted" xlink:label="loc_us-gaap_EarningsPerShareBasicAndDiluted_2EEF9840030EDD45B89DF4223B7683E5" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EarningsPerShareBasicAndDiluted_2EEF9840030EDD45B89DF4223B7683E5" xlink:to="lab_us-gaap_EarningsPerShareBasicAndDiluted_2EEF9840030EDD45B89DF4223B7683E5" xlink:type="arc" />
    <link:label id="lab_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_F7A77E8104A37B150571F4223B76B845_terseLabel_en-US" xlink:label="lab_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_F7A77E8104A37B150571F4223B76B845" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Basic and Diluted</link:label>
    <link:label id="lab_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_F7A77E8104A37B150571F4223B76B845_label_en-US" xlink:label="lab_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_F7A77E8104A37B150571F4223B76B845" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Basic and Diluted</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="loc_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_F7A77E8104A37B150571F4223B76B845" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_F7A77E8104A37B150571F4223B76B845" xlink:to="lab_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_F7A77E8104A37B150571F4223B76B845" xlink:type="arc" />
    <link:label id="lab_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_1AA1FEBE802A419E9BC1C4DC33D63300_label_en-US" xlink:label="lab_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_1AA1FEBE802A419E9BC1C4DC33D63300" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Statement of Comprehensive Income [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:label="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_1AA1FEBE802A419E9BC1C4DC33D63300" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_1AA1FEBE802A419E9BC1C4DC33D63300" xlink:to="lab_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_1AA1FEBE802A419E9BC1C4DC33D63300" xlink:type="arc" />
    <link:label id="lab_us-gaap_ComprehensiveIncomeNetOfTax_124C9B5FABBAD5E3D740C4DC33D67CC7_totalLabel_en-US" xlink:label="lab_us-gaap_ComprehensiveIncomeNetOfTax_124C9B5FABBAD5E3D740C4DC33D67CC7" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Comprehensive loss</link:label>
    <link:label id="lab_us-gaap_ComprehensiveIncomeNetOfTax_124C9B5FABBAD5E3D740C4DC33D67CC7_label_en-US" xlink:label="lab_us-gaap_ComprehensiveIncomeNetOfTax_124C9B5FABBAD5E3D740C4DC33D67CC7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Comprehensive Income (Loss), Net of Tax, Attributable to Parent</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTax_124C9B5FABBAD5E3D740C4DC33D67CC7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTax_124C9B5FABBAD5E3D740C4DC33D67CC7" xlink:to="lab_us-gaap_ComprehensiveIncomeNetOfTax_124C9B5FABBAD5E3D740C4DC33D67CC7" xlink:type="arc" />
    <link:label id="lab_fcel_NatureOfBusinessAndBasisOfPresentationAbstract_1CD330048A50303D9A04C4DC34760A80_label_en-US" xlink:label="lab_fcel_NatureOfBusinessAndBasisOfPresentationAbstract_1CD330048A50303D9A04C4DC34760A80" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Nature of Business and Basis of Presentation [Abstract]</link:label>
    <link:label id="lab_fcel_NatureOfBusinessAndBasisOfPresentationAbstract_1CD330048A50303D9A04C4DC34760A80_documentation_en-US" xlink:label="lab_fcel_NatureOfBusinessAndBasisOfPresentationAbstract_1CD330048A50303D9A04C4DC34760A80" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Nature of Business and Basis of Presentation [Abstract]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_NatureOfBusinessAndBasisOfPresentationAbstract" xlink:label="loc_fcel_NatureOfBusinessAndBasisOfPresentationAbstract_1CD330048A50303D9A04C4DC34760A80" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_NatureOfBusinessAndBasisOfPresentationAbstract_1CD330048A50303D9A04C4DC34760A80" xlink:to="lab_fcel_NatureOfBusinessAndBasisOfPresentationAbstract_1CD330048A50303D9A04C4DC34760A80" xlink:type="arc" />
    <link:label id="lab_fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock_B90DFB817AF7ABDCE797C4DC34766E95_terseLabel_en-US" xlink:label="lab_fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock_B90DFB817AF7ABDCE797C4DC34766E95" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percent of customer consolidated revenues [Table Text Block]</link:label>
    <link:label id="lab_fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock_B90DFB817AF7ABDCE797C4DC34766E95_label_en-US" xlink:label="lab_fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock_B90DFB817AF7ABDCE797C4DC34766E95" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">percent of customer consolidated revenues [Table Text Block]</link:label>
    <link:label id="lab_fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock_B90DFB817AF7ABDCE797C4DC34766E95_documentation_en-US" xlink:label="lab_fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock_B90DFB817AF7ABDCE797C4DC34766E95" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Percent of customer consolidated revenues for the sale of products and for research and development contracts.</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock" xlink:label="loc_fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock_B90DFB817AF7ABDCE797C4DC34766E95" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock_B90DFB817AF7ABDCE797C4DC34766E95" xlink:to="lab_fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock_B90DFB817AF7ABDCE797C4DC34766E95" xlink:type="arc" />
    <link:label id="lab_us-gaap_RevenueRecognitionPolicyTextBlock_51A4AFEF88F73D32CB0712173576B535_terseLabel_en-US" xlink:label="lab_us-gaap_RevenueRecognitionPolicyTextBlock_51A4AFEF88F73D32CB0712173576B535" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Revenue Recognition, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_RevenueRecognitionPolicyTextBlock_51A4AFEF88F73D32CB0712173576B535_label_en-US" xlink:label="lab_us-gaap_RevenueRecognitionPolicyTextBlock_51A4AFEF88F73D32CB0712173576B535" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Revenue Recognition, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="loc_us-gaap_RevenueRecognitionPolicyTextBlock_51A4AFEF88F73D32CB0712173576B535" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RevenueRecognitionPolicyTextBlock_51A4AFEF88F73D32CB0712173576B535" xlink:to="lab_us-gaap_RevenueRecognitionPolicyTextBlock_51A4AFEF88F73D32CB0712173576B535" xlink:type="arc" />
    <link:label id="lab_fcel_ShareBasedCompensationPlansAbstract_77AD236F77C1E42C8B5B11A082D5DA07_label_en-US" xlink:label="lab_fcel_ShareBasedCompensationPlansAbstract_77AD236F77C1E42C8B5B11A082D5DA07" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-Based Compensation Plans [Abstract]</link:label>
    <link:label id="lab_fcel_ShareBasedCompensationPlansAbstract_77AD236F77C1E42C8B5B11A082D5DA07_documentation_en-US" xlink:label="lab_fcel_ShareBasedCompensationPlansAbstract_77AD236F77C1E42C8B5B11A082D5DA07" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Share-Based Compensation Plans [Abstract]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_ShareBasedCompensationPlansAbstract" xlink:label="loc_fcel_ShareBasedCompensationPlansAbstract_77AD236F77C1E42C8B5B11A082D5DA07" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_ShareBasedCompensationPlansAbstract_77AD236F77C1E42C8B5B11A082D5DA07" xlink:to="lab_fcel_ShareBasedCompensationPlansAbstract_77AD236F77C1E42C8B5B11A082D5DA07" xlink:type="arc" />
    <link:label id="lab_us-gaap_PlanNameAxis_E7DCBAE15BDF538B266411A082D58535_terseLabel_en-US" xlink:label="lab_us-gaap_PlanNameAxis_E7DCBAE15BDF538B266411A082D58535" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Plan Name [Axis]</link:label>
    <link:label id="lab_us-gaap_PlanNameAxis_E7DCBAE15BDF538B266411A082D58535_label_en-US" xlink:label="lab_us-gaap_PlanNameAxis_E7DCBAE15BDF538B266411A082D58535" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Plan Name [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaap_PlanNameAxis_E7DCBAE15BDF538B266411A082D58535" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PlanNameAxis_E7DCBAE15BDF538B266411A082D58535" xlink:to="lab_us-gaap_PlanNameAxis_E7DCBAE15BDF538B266411A082D58535" xlink:type="arc" />
    <link:label id="lab_us-gaap_PlanNameDomain_BAFB0BD2D26231BDCB6911A082D5C7E1_terseLabel_en-US" xlink:label="lab_us-gaap_PlanNameDomain_BAFB0BD2D26231BDCB6911A082D5C7E1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Plan Name [Domain]</link:label>
    <link:label id="lab_us-gaap_PlanNameDomain_BAFB0BD2D26231BDCB6911A082D5C7E1_label_en-US" xlink:label="lab_us-gaap_PlanNameDomain_BAFB0BD2D26231BDCB6911A082D5C7E1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Plan Name [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaap_PlanNameDomain_BAFB0BD2D26231BDCB6911A082D5C7E1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PlanNameDomain_BAFB0BD2D26231BDCB6911A082D5C7E1" xlink:to="lab_us-gaap_PlanNameDomain_BAFB0BD2D26231BDCB6911A082D5C7E1" xlink:type="arc" />
    <link:label id="lab_us-gaap_AwardTypeAxis_AF5B11FEDBBDB254AA8B11A082D5DEFE_terseLabel_en-US" xlink:label="lab_us-gaap_AwardTypeAxis_AF5B11FEDBBDB254AA8B11A082D5DEFE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Award Type [Axis]</link:label>
    <link:label id="lab_us-gaap_AwardTypeAxis_AF5B11FEDBBDB254AA8B11A082D5DEFE_label_en-US" xlink:label="lab_us-gaap_AwardTypeAxis_AF5B11FEDBBDB254AA8B11A082D5DEFE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Award Type [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaap_AwardTypeAxis_AF5B11FEDBBDB254AA8B11A082D5DEFE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AwardTypeAxis_AF5B11FEDBBDB254AA8B11A082D5DEFE" xlink:to="lab_us-gaap_AwardTypeAxis_AF5B11FEDBBDB254AA8B11A082D5DEFE" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_245F5715AB19945E64F811A082D55149_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_245F5715AB19945E64F811A082D55149" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Award Type [Domain]</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_245F5715AB19945E64F811A082D55149_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_245F5715AB19945E64F811A082D55149" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Equity Award [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_245F5715AB19945E64F811A082D55149" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_245F5715AB19945E64F811A082D55149" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_245F5715AB19945E64F811A082D55149" xlink:type="arc" />
    <link:label id="lab_us-gaap_RangeAxis_3EBD912E2B141F1810F711A082D5D29C_terseLabel_en-US" xlink:label="lab_us-gaap_RangeAxis_3EBD912E2B141F1810F711A082D5D29C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Range [Axis]</link:label>
    <link:label id="lab_us-gaap_RangeAxis_3EBD912E2B141F1810F711A082D5D29C_label_en-US" xlink:label="lab_us-gaap_RangeAxis_3EBD912E2B141F1810F711A082D5D29C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Range [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeAxis" xlink:label="loc_us-gaap_RangeAxis_3EBD912E2B141F1810F711A082D5D29C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RangeAxis_3EBD912E2B141F1810F711A082D5D29C" xlink:to="lab_us-gaap_RangeAxis_3EBD912E2B141F1810F711A082D5D29C" xlink:type="arc" />
    <link:label id="lab_us-gaap_RangeMember_3C9B2738557D9F3FF28C11A082D5B7DC_terseLabel_en-US" xlink:label="lab_us-gaap_RangeMember_3C9B2738557D9F3FF28C11A082D5B7DC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Range [Domain]</link:label>
    <link:label id="lab_us-gaap_RangeMember_3C9B2738557D9F3FF28C11A082D5B7DC_label_en-US" xlink:label="lab_us-gaap_RangeMember_3C9B2738557D9F3FF28C11A082D5B7DC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Range [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeMember" xlink:label="loc_us-gaap_RangeMember_3C9B2738557D9F3FF28C11A082D5B7DC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RangeMember_3C9B2738557D9F3FF28C11A082D5B7DC" xlink:to="lab_us-gaap_RangeMember_3C9B2738557D9F3FF28C11A082D5B7DC" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_F6B64A440D4D4109A490120CCE5B1229_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_F6B64A440D4D4109A490120CCE5B1229" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restricted Stock Awards Outstanding</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_F6B64A440D4D4109A490120CCE5B1229_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_F6B64A440D4D4109A490120CCE5B1229" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_F6B64A440D4D4109A490120CCE5B1229" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_F6B64A440D4D4109A490120CCE5B1229" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_F6B64A440D4D4109A490120CCE5B1229" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_8738D969EF3FDEB6891E11A082D50C3A_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_8738D969EF3FDEB6891E11A082D50C3A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_8738D969EF3FDEB6891E11A082D50C3A_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_8738D969EF3FDEB6891E11A082D50C3A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_8738D969EF3FDEB6891E11A082D50C3A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_8738D969EF3FDEB6891E11A082D50C3A" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_8738D969EF3FDEB6891E11A082D50C3A" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_5F4998B7F87100D20E2F120DD88D1AF4_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_5F4998B7F87100D20E2F120DD88D1AF4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Stock Issued During Period, Shares, Restricted Stock Award, Gross</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_5F4998B7F87100D20E2F120DD88D1AF4_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_5F4998B7F87100D20E2F120DD88D1AF4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_5F4998B7F87100D20E2F120DD88D1AF4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_5F4998B7F87100D20E2F120DD88D1AF4" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_5F4998B7F87100D20E2F120DD88D1AF4" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_12AA136A8A993C70CB5A120E49C6BBB3_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_12AA136A8A993C70CB5A120E49C6BBB3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Stock Issued During Period, Shares, Restricted Stock Award, Forfeited</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_12AA136A8A993C70CB5A120E49C6BBB3_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_12AA136A8A993C70CB5A120E49C6BBB3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_12AA136A8A993C70CB5A120E49C6BBB3" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_12AA136A8A993C70CB5A120E49C6BBB3" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_12AA136A8A993C70CB5A120E49C6BBB3" xlink:type="arc" />
    <link:label id="lab_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_65B398AEB2E6BFB79A49E444CA6B85AE_label_en-US" xlink:label="lab_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_65B398AEB2E6BFB79A49E444CA6B85AE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Organization, Consolidation and Presentation of Financial Statements [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_65B398AEB2E6BFB79A49E444CA6B85AE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_65B398AEB2E6BFB79A49E444CA6B85AE" xlink:to="lab_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_65B398AEB2E6BFB79A49E444CA6B85AE" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Other Ownership Interests [Table]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4_label_en-US" xlink:label="lab_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Other Ownership Interests [Table]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfOtherOwnershipInterestsTable" xlink:label="loc_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4" xlink:to="lab_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4" xlink:type="arc" />
    <link:label id="lab_us-gaap_MajorCustomersAxis_58E7858B35227B11EA52E444CA6B2543_terseLabel_en-US" xlink:label="lab_us-gaap_MajorCustomersAxis_58E7858B35227B11EA52E444CA6B2543" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Major Customers [Axis]</link:label>
    <link:label id="lab_us-gaap_MajorCustomersAxis_58E7858B35227B11EA52E444CA6B2543_label_en-US" xlink:label="lab_us-gaap_MajorCustomersAxis_58E7858B35227B11EA52E444CA6B2543" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Customer [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MajorCustomersAxis" xlink:label="loc_us-gaap_MajorCustomersAxis_58E7858B35227B11EA52E444CA6B2543" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MajorCustomersAxis_58E7858B35227B11EA52E444CA6B2543" xlink:to="lab_us-gaap_MajorCustomersAxis_58E7858B35227B11EA52E444CA6B2543" xlink:type="arc" />
    <link:label id="lab_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF_terseLabel_en-US" xlink:label="lab_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Name of Major Customer [Domain]</link:label>
    <link:label id="lab_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF_label_en-US" xlink:label="lab_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Customer [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NameOfMajorCustomerDomain" xlink:label="loc_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF" xlink:to="lab_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF" xlink:type="arc" />
    <link:label id="lab_fcel_DominionBridgeportFuelcellParkMember_ECA0F093A7D9FCE96E62E444CA6B2255_terseLabel_en-US" xlink:label="lab_fcel_DominionBridgeportFuelcellParkMember_ECA0F093A7D9FCE96E62E444CA6B2255" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Dominion Bridgeport FuelCell Park [Member]</link:label>
    <link:label id="lab_fcel_DominionBridgeportFuelcellParkMember_ECA0F093A7D9FCE96E62E444CA6B2255_label_en-US" xlink:label="lab_fcel_DominionBridgeportFuelcellParkMember_ECA0F093A7D9FCE96E62E444CA6B2255" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Dominion Bridgeport FuelCell Park [Member]</link:label>
    <link:label id="lab_fcel_DominionBridgeportFuelcellParkMember_ECA0F093A7D9FCE96E62E444CA6B2255_documentation_en-US" xlink:label="lab_fcel_DominionBridgeportFuelcellParkMember_ECA0F093A7D9FCE96E62E444CA6B2255" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Dominion Bridgeport FuelCell Park [Member]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_DominionBridgeportFuelcellParkMember" xlink:label="loc_fcel_DominionBridgeportFuelcellParkMember_ECA0F093A7D9FCE96E62E444CA6B2255" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_DominionBridgeportFuelcellParkMember_ECA0F093A7D9FCE96E62E444CA6B2255" xlink:to="lab_fcel_DominionBridgeportFuelcellParkMember_ECA0F093A7D9FCE96E62E444CA6B2255" xlink:type="arc" />
    <link:label id="lab_fcel_PoscoEnergyMember_C267F952B24F4C155DAFE444CA6B3689_terseLabel_en-US" xlink:label="lab_fcel_PoscoEnergyMember_C267F952B24F4C155DAFE444CA6B3689" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">POSCO Energy [Member]</link:label>
    <link:label id="lab_fcel_PoscoEnergyMember_C267F952B24F4C155DAFE444CA6B3689_label_en-US" xlink:label="lab_fcel_PoscoEnergyMember_C267F952B24F4C155DAFE444CA6B3689" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">POSCO Energy [Member]</link:label>
    <link:label id="lab_fcel_PoscoEnergyMember_C267F952B24F4C155DAFE444CA6B3689_documentation_en-US" xlink:label="lab_fcel_PoscoEnergyMember_C267F952B24F4C155DAFE444CA6B3689" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">POSCO Energy [Member]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_PoscoEnergyMember" xlink:label="loc_fcel_PoscoEnergyMember_C267F952B24F4C155DAFE444CA6B3689" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_PoscoEnergyMember_C267F952B24F4C155DAFE444CA6B3689" xlink:to="lab_fcel_PoscoEnergyMember_C267F952B24F4C155DAFE444CA6B3689" xlink:type="arc" />
    <link:label id="lab_fcel_USGovernmentMember_0159B5D5FE0C67FA247FE444CA6BCCE4_terseLabel_en-US" xlink:label="lab_fcel_USGovernmentMember_0159B5D5FE0C67FA247FE444CA6BCCE4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">U.S. Government [Member]</link:label>
    <link:label id="lab_fcel_USGovernmentMember_0159B5D5FE0C67FA247FE444CA6BCCE4_label_en-US" xlink:label="lab_fcel_USGovernmentMember_0159B5D5FE0C67FA247FE444CA6BCCE4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">U.S. Government [Member]</link:label>
    <link:label id="lab_fcel_USGovernmentMember_0159B5D5FE0C67FA247FE444CA6BCCE4_documentation_en-US" xlink:label="lab_fcel_USGovernmentMember_0159B5D5FE0C67FA247FE444CA6BCCE4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">U.S. Government [Member]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_USGovernmentMember" xlink:label="loc_fcel_USGovernmentMember_0159B5D5FE0C67FA247FE444CA6BCCE4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_USGovernmentMember_0159B5D5FE0C67FA247FE444CA6BCCE4" xlink:to="lab_fcel_USGovernmentMember_0159B5D5FE0C67FA247FE444CA6BCCE4" xlink:type="arc" />
    <link:label id="lab_us-gaap_EquityComponentDomain_9273074F5C40100B5463E444CA6BAB95_terseLabel_en-US" xlink:label="lab_us-gaap_EquityComponentDomain_9273074F5C40100B5463E444CA6BAB95" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Equity Component [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaap_EquityComponentDomain_9273074F5C40100B5463E444CA6BAB95" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquityComponentDomain_9273074F5C40100B5463E444CA6BAB95" xlink:to="lab_us-gaap_EquityComponentDomain_9273074F5C40100B5463E444CA6BAB95" xlink:type="arc" />
    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_1C16A6F0F303D387FC99E444CA6B64C9_terseLabel_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_1C16A6F0F303D387FC99E444CA6B64C9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restricted cash and cash equivalents - short term</link:label>
    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_1C16A6F0F303D387FC99E444CA6B64C9_label_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_1C16A6F0F303D387FC99E444CA6B64C9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restricted Cash and Cash Equivalents, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_1C16A6F0F303D387FC99E444CA6B64C9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_1C16A6F0F303D387FC99E444CA6B64C9" xlink:to="lab_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_1C16A6F0F303D387FC99E444CA6B64C9" xlink:type="arc" />
    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_F9A18B49504A9179483AE444CA6B6C57_terseLabel_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_F9A18B49504A9179483AE444CA6B6C57" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restricted cash and cash equivalents - long-term</link:label>
    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_F9A18B49504A9179483AE444CA6B6C57_label_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_F9A18B49504A9179483AE444CA6B6C57" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restricted Cash and Cash Equivalents, Noncurrent</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsNoncurrent" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_F9A18B49504A9179483AE444CA6B6C57" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_F9A18B49504A9179483AE444CA6B6C57" xlink:to="lab_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_F9A18B49504A9179483AE444CA6B6C57" xlink:type="arc" />
    <link:label id="lab_fcel_CommonStockOwnershipPercentage_A7C411C20B1E4FA71634E444CA6B59D5_terseLabel_en-US" xlink:label="lab_fcel_CommonStockOwnershipPercentage_A7C411C20B1E4FA71634E444CA6B59D5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Common stock ownership percentage</link:label>
    <link:label id="lab_fcel_CommonStockOwnershipPercentage_A7C411C20B1E4FA71634E444CA6B59D5_label_en-US" xlink:label="lab_fcel_CommonStockOwnershipPercentage_A7C411C20B1E4FA71634E444CA6B59D5" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Common stock ownership percentage</link:label>
    <link:label id="lab_fcel_CommonStockOwnershipPercentage_A7C411C20B1E4FA71634E444CA6B59D5_documentation_en-US" xlink:label="lab_fcel_CommonStockOwnershipPercentage_A7C411C20B1E4FA71634E444CA6B59D5" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Common stock ownership percentage</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_CommonStockOwnershipPercentage" xlink:label="loc_fcel_CommonStockOwnershipPercentage_A7C411C20B1E4FA71634E444CA6B59D5" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_CommonStockOwnershipPercentage_A7C411C20B1E4FA71634E444CA6B59D5" xlink:to="lab_fcel_CommonStockOwnershipPercentage_A7C411C20B1E4FA71634E444CA6B59D5" xlink:type="arc" />
    <link:label id="lab_fcel_SignificantCustomerRevenuePercentage_92871016BEFD4D28C14CE444CA6B288E_terseLabel_en-US" xlink:label="lab_fcel_SignificantCustomerRevenuePercentage_92871016BEFD4D28C14CE444CA6B288E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">significant customer revenue percentage</link:label>
    <link:label id="lab_fcel_SignificantCustomerRevenuePercentage_92871016BEFD4D28C14CE444CA6B288E_label_en-US" xlink:label="lab_fcel_SignificantCustomerRevenuePercentage_92871016BEFD4D28C14CE444CA6B288E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">significant customer revenue percentage</link:label>
    <link:label id="lab_fcel_SignificantCustomerRevenuePercentage_92871016BEFD4D28C14CE444CA6B288E_documentation_en-US" xlink:label="lab_fcel_SignificantCustomerRevenuePercentage_92871016BEFD4D28C14CE444CA6B288E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Percent of consolidated revenue by customer.</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_SignificantCustomerRevenuePercentage" xlink:label="loc_fcel_SignificantCustomerRevenuePercentage_92871016BEFD4D28C14CE444CA6B288E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_SignificantCustomerRevenuePercentage_92871016BEFD4D28C14CE444CA6B288E" xlink:to="lab_fcel_SignificantCustomerRevenuePercentage_92871016BEFD4D28C14CE444CA6B288E" xlink:type="arc" />
    <link:label id="lab_fcel_DocumentAndEntityInformationAbstract_37B6DF4EDE7802DE15A7C4DC344EACAC_label_en-US" xlink:label="lab_fcel_DocumentAndEntityInformationAbstract_37B6DF4EDE7802DE15A7C4DC344EACAC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Document and Entity Information [Abstract]</link:label>
    <link:label id="lab_fcel_DocumentAndEntityInformationAbstract_37B6DF4EDE7802DE15A7C4DC344EACAC_documentation_en-US" xlink:label="lab_fcel_DocumentAndEntityInformationAbstract_37B6DF4EDE7802DE15A7C4DC344EACAC" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US" />
    <link:loc xlink:href="fcel-20130731.xsd#fcel_DocumentAndEntityInformationAbstract" xlink:label="loc_fcel_DocumentAndEntityInformationAbstract_37B6DF4EDE7802DE15A7C4DC344EACAC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_DocumentAndEntityInformationAbstract_37B6DF4EDE7802DE15A7C4DC344EACAC" xlink:to="lab_fcel_DocumentAndEntityInformationAbstract_37B6DF4EDE7802DE15A7C4DC344EACAC" xlink:type="arc" />
    <link:label id="lab_dei_EntitiesTable_2D3731AA011670C47A77C4DC344E57C7_terseLabel_en-US" xlink:label="lab_dei_EntitiesTable_2D3731AA011670C47A77C4DC344E57C7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entities [Table]</link:label>
    <link:label id="lab_dei_EntitiesTable_2D3731AA011670C47A77C4DC344E57C7_label_en-US" xlink:label="lab_dei_EntitiesTable_2D3731AA011670C47A77C4DC344E57C7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entities [Table]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntitiesTable" xlink:label="loc_dei_EntitiesTable_2D3731AA011670C47A77C4DC344E57C7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntitiesTable_2D3731AA011670C47A77C4DC344E57C7" xlink:to="lab_dei_EntitiesTable_2D3731AA011670C47A77C4DC344E57C7" xlink:type="arc" />
    <link:label id="lab_dei_LegalEntityAxis_BB00FDD7C667BC2684EBC4DC344ECD5E_terseLabel_en-US" xlink:label="lab_dei_LegalEntityAxis_BB00FDD7C667BC2684EBC4DC344ECD5E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Legal Entity [Axis]</link:label>
    <link:label id="lab_dei_LegalEntityAxis_BB00FDD7C667BC2684EBC4DC344ECD5E_label_en-US" xlink:label="lab_dei_LegalEntityAxis_BB00FDD7C667BC2684EBC4DC344ECD5E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Legal Entity [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_BB00FDD7C667BC2684EBC4DC344ECD5E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_LegalEntityAxis_BB00FDD7C667BC2684EBC4DC344ECD5E" xlink:to="lab_dei_LegalEntityAxis_BB00FDD7C667BC2684EBC4DC344ECD5E" xlink:type="arc" />
    <link:label id="lab_dei_EntityDomain_AD49FAF215D7E4F06C4CC4DC344E995A_terseLabel_en-US" xlink:label="lab_dei_EntityDomain_AD49FAF215D7E4F06C4CC4DC344E995A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity [Domain]</link:label>
    <link:label id="lab_dei_EntityDomain_AD49FAF215D7E4F06C4CC4DC344E995A_label_en-US" xlink:label="lab_dei_EntityDomain_AD49FAF215D7E4F06C4CC4DC344E995A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_AD49FAF215D7E4F06C4CC4DC344E995A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityDomain_AD49FAF215D7E4F06C4CC4DC344E995A" xlink:to="lab_dei_EntityDomain_AD49FAF215D7E4F06C4CC4DC344E995A" xlink:type="arc" />
    <link:label id="lab_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB_terseLabel_en-US" xlink:label="lab_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Document and Entity Information</link:label>
    <link:label id="lab_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB_label_en-US" xlink:label="lab_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Information [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityInformationLineItems" xlink:label="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="lab_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:type="arc" />
    <link:label id="lab_dei_EntityRegistrantName_FC0F673C75C83ECED5F6C4DC344E97ED_terseLabel_en-US" xlink:label="lab_dei_EntityRegistrantName_FC0F673C75C83ECED5F6C4DC344E97ED" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Registrant Name</link:label>
    <link:label id="lab_dei_EntityRegistrantName_FC0F673C75C83ECED5F6C4DC344E97ED_label_en-US" xlink:label="lab_dei_EntityRegistrantName_FC0F673C75C83ECED5F6C4DC344E97ED" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Registrant Name</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityRegistrantName" xlink:label="loc_dei_EntityRegistrantName_FC0F673C75C83ECED5F6C4DC344E97ED" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityRegistrantName_FC0F673C75C83ECED5F6C4DC344E97ED" xlink:to="lab_dei_EntityRegistrantName_FC0F673C75C83ECED5F6C4DC344E97ED" xlink:type="arc" />
    <link:label id="lab_dei_EntityCentralIndexKey_AB03F62E43A5EA85B083C4DC344E91FF_terseLabel_en-US" xlink:label="lab_dei_EntityCentralIndexKey_AB03F62E43A5EA85B083C4DC344E91FF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Central Index Key</link:label>
    <link:label id="lab_dei_EntityCentralIndexKey_AB03F62E43A5EA85B083C4DC344E91FF_label_en-US" xlink:label="lab_dei_EntityCentralIndexKey_AB03F62E43A5EA85B083C4DC344E91FF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Central Index Key</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="loc_dei_EntityCentralIndexKey_AB03F62E43A5EA85B083C4DC344E91FF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityCentralIndexKey_AB03F62E43A5EA85B083C4DC344E91FF" xlink:to="lab_dei_EntityCentralIndexKey_AB03F62E43A5EA85B083C4DC344E91FF" xlink:type="arc" />
    <link:label id="lab_dei_DocumentType_9262D4D9EAACE2B5A9D4C4DC344E6F09_terseLabel_en-US" xlink:label="lab_dei_DocumentType_9262D4D9EAACE2B5A9D4C4DC344E6F09" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Document Type</link:label>
    <link:label id="lab_dei_DocumentType_9262D4D9EAACE2B5A9D4C4DC344E6F09_label_en-US" xlink:label="lab_dei_DocumentType_9262D4D9EAACE2B5A9D4C4DC344E6F09" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Document Type</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentType" xlink:label="loc_dei_DocumentType_9262D4D9EAACE2B5A9D4C4DC344E6F09" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentType_9262D4D9EAACE2B5A9D4C4DC344E6F09" xlink:to="lab_dei_DocumentType_9262D4D9EAACE2B5A9D4C4DC344E6F09" xlink:type="arc" />
    <link:label id="lab_dei_DocumentPeriodEndDate_7448B3EDEFC8B52A98F0C4DC344E6B64_terseLabel_en-US" xlink:label="lab_dei_DocumentPeriodEndDate_7448B3EDEFC8B52A98F0C4DC344E6B64" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Document Period End Date</link:label>
    <link:label id="lab_dei_DocumentPeriodEndDate_7448B3EDEFC8B52A98F0C4DC344E6B64_label_en-US" xlink:label="lab_dei_DocumentPeriodEndDate_7448B3EDEFC8B52A98F0C4DC344E6B64" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Document Period End Date</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_dei_DocumentPeriodEndDate_7448B3EDEFC8B52A98F0C4DC344E6B64" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentPeriodEndDate_7448B3EDEFC8B52A98F0C4DC344E6B64" xlink:to="lab_dei_DocumentPeriodEndDate_7448B3EDEFC8B52A98F0C4DC344E6B64" xlink:type="arc" />
    <link:label id="lab_dei_AmendmentFlag_971AA0364698AAB0F1FBC4DC344E1ADA_terseLabel_en-US" xlink:label="lab_dei_AmendmentFlag_971AA0364698AAB0F1FBC4DC344E1ADA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amendment Flag</link:label>
    <link:label id="lab_dei_AmendmentFlag_971AA0364698AAB0F1FBC4DC344E1ADA_label_en-US" xlink:label="lab_dei_AmendmentFlag_971AA0364698AAB0F1FBC4DC344E1ADA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Amendment Flag</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_AmendmentFlag" xlink:label="loc_dei_AmendmentFlag_971AA0364698AAB0F1FBC4DC344E1ADA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_AmendmentFlag_971AA0364698AAB0F1FBC4DC344E1ADA" xlink:to="lab_dei_AmendmentFlag_971AA0364698AAB0F1FBC4DC344E1ADA" xlink:type="arc" />
    <link:label id="lab_dei_DocumentFiscalYearFocus_615506549E29434D7B94C4DC34584C0B_terseLabel_en-US" xlink:label="lab_dei_DocumentFiscalYearFocus_615506549E29434D7B94C4DC34584C0B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Document Fiscal Year Focus</link:label>
    <link:label id="lab_dei_DocumentFiscalYearFocus_615506549E29434D7B94C4DC34584C0B_label_en-US" xlink:label="lab_dei_DocumentFiscalYearFocus_615506549E29434D7B94C4DC34584C0B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Document Fiscal Year Focus</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_dei_DocumentFiscalYearFocus_615506549E29434D7B94C4DC34584C0B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentFiscalYearFocus_615506549E29434D7B94C4DC34584C0B" xlink:to="lab_dei_DocumentFiscalYearFocus_615506549E29434D7B94C4DC34584C0B" xlink:type="arc" />
    <link:label id="lab_dei_DocumentFiscalPeriodFocus_2565C9BB1A6294FA92A2C4DC345896D7_terseLabel_en-US" xlink:label="lab_dei_DocumentFiscalPeriodFocus_2565C9BB1A6294FA92A2C4DC345896D7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Document Fiscal Period Focus</link:label>
    <link:label id="lab_dei_DocumentFiscalPeriodFocus_2565C9BB1A6294FA92A2C4DC345896D7_label_en-US" xlink:label="lab_dei_DocumentFiscalPeriodFocus_2565C9BB1A6294FA92A2C4DC345896D7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Document Fiscal Period Focus</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_dei_DocumentFiscalPeriodFocus_2565C9BB1A6294FA92A2C4DC345896D7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentFiscalPeriodFocus_2565C9BB1A6294FA92A2C4DC345896D7" xlink:to="lab_dei_DocumentFiscalPeriodFocus_2565C9BB1A6294FA92A2C4DC345896D7" xlink:type="arc" />
    <link:label id="lab_dei_CurrentFiscalYearEndDate_F1F5455890A1D46D98C4C4DC34585893_terseLabel_en-US" xlink:label="lab_dei_CurrentFiscalYearEndDate_F1F5455890A1D46D98C4C4DC34585893" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Current Fiscal Year End Date</link:label>
    <link:label id="lab_dei_CurrentFiscalYearEndDate_F1F5455890A1D46D98C4C4DC34585893_label_en-US" xlink:label="lab_dei_CurrentFiscalYearEndDate_F1F5455890A1D46D98C4C4DC34585893" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Current Fiscal Year End Date</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_dei_CurrentFiscalYearEndDate_F1F5455890A1D46D98C4C4DC34585893" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_CurrentFiscalYearEndDate_F1F5455890A1D46D98C4C4DC34585893" xlink:to="lab_dei_CurrentFiscalYearEndDate_F1F5455890A1D46D98C4C4DC34585893" xlink:type="arc" />
    <link:label id="lab_dei_EntityFilerCategory_FD2E03E7A851792ABD12C4DC3458AB54_terseLabel_en-US" xlink:label="lab_dei_EntityFilerCategory_FD2E03E7A851792ABD12C4DC3458AB54" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Filer Category</link:label>
    <link:label id="lab_dei_EntityFilerCategory_FD2E03E7A851792ABD12C4DC3458AB54_label_en-US" xlink:label="lab_dei_EntityFilerCategory_FD2E03E7A851792ABD12C4DC3458AB54" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Filer Category</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityFilerCategory" xlink:label="loc_dei_EntityFilerCategory_FD2E03E7A851792ABD12C4DC3458AB54" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityFilerCategory_FD2E03E7A851792ABD12C4DC3458AB54" xlink:to="lab_dei_EntityFilerCategory_FD2E03E7A851792ABD12C4DC3458AB54" xlink:type="arc" />
    <link:label id="lab_dei_EntityCommonStockSharesOutstanding_D200F3ED2D372ADB2741C4DC34586434_terseLabel_en-US" xlink:label="lab_dei_EntityCommonStockSharesOutstanding_D200F3ED2D372ADB2741C4DC34586434" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
    <link:label id="lab_dei_EntityCommonStockSharesOutstanding_D200F3ED2D372ADB2741C4DC34586434_label_en-US" xlink:label="lab_dei_EntityCommonStockSharesOutstanding_D200F3ED2D372ADB2741C4DC34586434" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_dei_EntityCommonStockSharesOutstanding_D200F3ED2D372ADB2741C4DC34586434" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityCommonStockSharesOutstanding_D200F3ED2D372ADB2741C4DC34586434" xlink:to="lab_dei_EntityCommonStockSharesOutstanding_D200F3ED2D372ADB2741C4DC34586434" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_4A4C8519314ED1CDCFC0C4DC34448BBC_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_4A4C8519314ED1CDCFC0C4DC34448BBC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_4A4C8519314ED1CDCFC0C4DC34448BBC_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_4A4C8519314ED1CDCFC0C4DC34448BBC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:label="loc_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_4A4C8519314ED1CDCFC0C4DC34448BBC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_4A4C8519314ED1CDCFC0C4DC34448BBC" xlink:to="lab_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_4A4C8519314ED1CDCFC0C4DC34448BBC" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_BB0EC935CAEF29B99F161209073EF38A_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_BB0EC935CAEF29B99F161209073EF38A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Business Acquisitions, by Acquisition [Table Text Block]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_BB0EC935CAEF29B99F161209073EF38A_label_en-US" xlink:label="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_BB0EC935CAEF29B99F161209073EF38A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Business Acquisitions, by Acquisition [Table Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_BB0EC935CAEF29B99F161209073EF38A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_BB0EC935CAEF29B99F161209073EF38A" xlink:to="lab_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_BB0EC935CAEF29B99F161209073EF38A" xlink:type="arc" />
    <link:label id="lab_us-gaap_OtherCurrentAssetsTextBlock_EF154D8BB8872B2220F21203D597622E_terseLabel_en-US" xlink:label="lab_us-gaap_OtherCurrentAssetsTextBlock_EF154D8BB8872B2220F21203D597622E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other Current Assets [Text Block]</link:label>
    <link:label id="lab_us-gaap_OtherCurrentAssetsTextBlock_EF154D8BB8872B2220F21203D597622E_label_en-US" xlink:label="lab_us-gaap_OtherCurrentAssetsTextBlock_EF154D8BB8872B2220F21203D597622E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Current Assets [Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherCurrentAssetsTextBlock" xlink:label="loc_us-gaap_OtherCurrentAssetsTextBlock_EF154D8BB8872B2220F21203D597622E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherCurrentAssetsTextBlock_EF154D8BB8872B2220F21203D597622E" xlink:to="lab_us-gaap_OtherCurrentAssetsTextBlock_EF154D8BB8872B2220F21203D597622E" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfDebtTableTextBlock_0EF3489C1E0FCD97D5BDC4DC346C63BF_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfDebtTableTextBlock_0EF3489C1E0FCD97D5BDC4DC346C63BF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Debt [Table Text Block]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfDebtTableTextBlock_0EF3489C1E0FCD97D5BDC4DC346C63BF_label_en-US" xlink:label="lab_us-gaap_ScheduleOfDebtTableTextBlock_0EF3489C1E0FCD97D5BDC4DC346C63BF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Debt [Table Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfDebtTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfDebtTableTextBlock_0EF3489C1E0FCD97D5BDC4DC346C63BF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfDebtTableTextBlock_0EF3489C1E0FCD97D5BDC4DC346C63BF" xlink:to="lab_us-gaap_ScheduleOfDebtTableTextBlock_0EF3489C1E0FCD97D5BDC4DC346C63BF" xlink:type="arc" />
    <link:label id="lab_fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock_C1C54E1B9093F9E632E4C4DC346CF29D_terseLabel_en-US" xlink:label="lab_fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock_C1C54E1B9093F9E632E4C4DC346CF29D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">schedule of future minimum debt and lease payments [Text Block]</link:label>
    <link:label id="lab_fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock_C1C54E1B9093F9E632E4C4DC346CF29D_label_en-US" xlink:label="lab_fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock_C1C54E1B9093F9E632E4C4DC346CF29D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">schedule of future minimum debt and capital lease payments [Table Text Block]</link:label>
    <link:label id="lab_fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock_C1C54E1B9093F9E632E4C4DC346CF29D_documentation_en-US" xlink:label="lab_fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock_C1C54E1B9093F9E632E4C4DC346CF29D" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">schedule of future minimum debt and capital lease payments [Table Text Block]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock" xlink:label="loc_fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock_C1C54E1B9093F9E632E4C4DC346CF29D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock_C1C54E1B9093F9E632E4C4DC346CF29D" xlink:to="lab_fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock_C1C54E1B9093F9E632E4C4DC346CF29D" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccountingChangesAndErrorCorrectionsAbstract_D1959C3DD2145A09F0DE11A08381C4F1_label_en-US" xlink:label="lab_us-gaap_AccountingChangesAndErrorCorrectionsAbstract_D1959C3DD2145A09F0DE11A08381C4F1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accounting Changes and Error Corrections [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountingChangesAndErrorCorrectionsAbstract" xlink:label="loc_us-gaap_AccountingChangesAndErrorCorrectionsAbstract_D1959C3DD2145A09F0DE11A08381C4F1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountingChangesAndErrorCorrectionsAbstract_D1959C3DD2145A09F0DE11A08381C4F1" xlink:to="lab_us-gaap_AccountingChangesAndErrorCorrectionsAbstract_D1959C3DD2145A09F0DE11A08381C4F1" xlink:type="arc" />
    <link:label id="lab_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_2551AAE59E648EC0BC5B1208837A4D9A_verboseLabel_en-US" xlink:label="lab_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_2551AAE59E648EC0BC5B1208837A4D9A" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Recent Accounting Pronouncements</link:label>
    <link:label id="lab_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_2551AAE59E648EC0BC5B1208837A4D9A_label_en-US" xlink:label="lab_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_2551AAE59E648EC0BC5B1208837A4D9A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">New Accounting Pronouncements, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="loc_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_2551AAE59E648EC0BC5B1208837A4D9A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_2551AAE59E648EC0BC5B1208837A4D9A" xlink:to="lab_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_2551AAE59E648EC0BC5B1208837A4D9A" xlink:type="arc" />
    <link:label id="lab_fcel_OtherAssetsNonCurrentNetTextBlock_5AC21EF8FA4777189F5F12063F9343E7_verboseLabel_en-US" xlink:label="lab_fcel_OtherAssetsNonCurrentNetTextBlock_5AC21EF8FA4777189F5F12063F9343E7" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Other Assets, net</link:label>
    <link:label id="lab_fcel_OtherAssetsNonCurrentNetTextBlock_5AC21EF8FA4777189F5F12063F9343E7_label_en-US" xlink:label="lab_fcel_OtherAssetsNonCurrentNetTextBlock_5AC21EF8FA4777189F5F12063F9343E7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Assets Non Current Net [Text Block]</link:label>
    <link:label id="lab_fcel_OtherAssetsNonCurrentNetTextBlock_5AC21EF8FA4777189F5F12063F9343E7_documentation_en-US" xlink:label="lab_fcel_OtherAssetsNonCurrentNetTextBlock_5AC21EF8FA4777189F5F12063F9343E7" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Other Assets, net</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_OtherAssetsNonCurrentNetTextBlock" xlink:label="loc_fcel_OtherAssetsNonCurrentNetTextBlock_5AC21EF8FA4777189F5F12063F9343E7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_OtherAssetsNonCurrentNetTextBlock_5AC21EF8FA4777189F5F12063F9343E7" xlink:to="lab_fcel_OtherAssetsNonCurrentNetTextBlock_5AC21EF8FA4777189F5F12063F9343E7" xlink:type="arc" />
    <link:label id="lab_us-gaap_PayablesAndAccrualsAbstract_02F0DD96D3D13A6DCD3EC4DC32F055FA_label_en-US" xlink:label="lab_us-gaap_PayablesAndAccrualsAbstract_02F0DD96D3D13A6DCD3EC4DC32F055FA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payables and Accruals [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PayablesAndAccrualsAbstract" xlink:label="loc_us-gaap_PayablesAndAccrualsAbstract_02F0DD96D3D13A6DCD3EC4DC32F055FA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PayablesAndAccrualsAbstract_02F0DD96D3D13A6DCD3EC4DC32F055FA" xlink:to="lab_us-gaap_PayablesAndAccrualsAbstract_02F0DD96D3D13A6DCD3EC4DC32F055FA" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_2321567368A8B2442F46C4DC32F06B52_verboseLabel_en-US" xlink:label="lab_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_2321567368A8B2442F46C4DC32F06B52" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Accrued Liabilities</link:label>
    <link:label id="lab_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_2321567368A8B2442F46C4DC32F06B52_label_en-US" xlink:label="lab_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_2321567368A8B2442F46C4DC32F06B52" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accounts Payable and Accrued Liabilities Disclosure [Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:label="loc_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_2321567368A8B2442F46C4DC32F06B52" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_2321567368A8B2442F46C4DC32F06B52" xlink:to="lab_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_2321567368A8B2442F46C4DC32F06B52" xlink:type="arc" />
    <link:label id="lab_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_DC1FCA70C8439B98F485C4DC34300D1E_verboseLabel_en-US" xlink:label="lab_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_DC1FCA70C8439B98F485C4DC34300D1E" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Nature of Business and Basis of Presentation</link:label>
    <link:label id="lab_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_DC1FCA70C8439B98F485C4DC34300D1E_label_en-US" xlink:label="lab_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_DC1FCA70C8439B98F485C4DC34300D1E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" xlink:label="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_DC1FCA70C8439B98F485C4DC34300D1E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_DC1FCA70C8439B98F485C4DC34300D1E" xlink:to="lab_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_DC1FCA70C8439B98F485C4DC34300D1E" xlink:type="arc" />
    <link:label id="lab_us-gaap_StatementOfCashFlowsAbstract_11C0C39282D69C1634ACE444CA6BF7FE_label_en-US" xlink:label="lab_us-gaap_StatementOfCashFlowsAbstract_11C0C39282D69C1634ACE444CA6BF7FE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Statement of Cash Flows [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="loc_us-gaap_StatementOfCashFlowsAbstract_11C0C39282D69C1634ACE444CA6BF7FE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementOfCashFlowsAbstract_11C0C39282D69C1634ACE444CA6BF7FE" xlink:to="lab_us-gaap_StatementOfCashFlowsAbstract_11C0C39282D69C1634ACE444CA6BF7FE" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A_verboseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Cash flows from operating activities:</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A" xlink:to="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A" xlink:type="arc" />
    <link:label id="lab_us-gaap_ProfitLoss_12FA893F024ADC337EF1E444CA6B6A4B_verboseLabel_en-US" xlink:label="lab_us-gaap_ProfitLoss_12FA893F024ADC337EF1E444CA6B6A4B" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Net loss</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_12FA893F024ADC337EF1E444CA6B6A4B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProfitLoss_12FA893F024ADC337EF1E444CA6B6A4B" xlink:to="lab_us-gaap_ProfitLoss_12FA893F024ADC337EF1E444CA6B6A4B" xlink:type="arc" />
    <link:label id="lab_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C_verboseLabel_en-US" xlink:label="lab_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Adjustments to reconcile net loss to net cash used in operating activities:</link:label>
    <link:label id="lab_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C_label_en-US" xlink:label="lab_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:to="lab_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensation_BC43A92C4F9923630F3BE444CA6B269D_verboseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensation_BC43A92C4F9923630F3BE444CA6B269D" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Share-based compensation</link:label>
    <link:label id="lab_us-gaap_ShareBasedCompensation_BC43A92C4F9923630F3BE444CA6B269D_label_en-US" xlink:label="lab_us-gaap_ShareBasedCompensation_BC43A92C4F9923630F3BE444CA6B269D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Share-based Compensation</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaap_ShareBasedCompensation_BC43A92C4F9923630F3BE444CA6B269D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensation_BC43A92C4F9923630F3BE444CA6B269D" xlink:to="lab_us-gaap_ShareBasedCompensation_BC43A92C4F9923630F3BE444CA6B269D" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncomeLossFromEquityMethodInvestments_87810C2D8EC582C8F936E444CA6B41B5_negatedLabel_en-US" xlink:label="lab_us-gaap_IncomeLossFromEquityMethodInvestments_87810C2D8EC582C8F936E444CA6B41B5" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="en-US">(Income) loss from equity investment</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_87810C2D8EC582C8F936E444CA6B41B5" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeLossFromEquityMethodInvestments_87810C2D8EC582C8F936E444CA6B41B5" xlink:to="lab_us-gaap_IncomeLossFromEquityMethodInvestments_87810C2D8EC582C8F936E444CA6B41B5" xlink:type="arc" />
    <link:label id="lab_us-gaap_Depreciation_1C2FAE83DC7A3EBE5726E444CA6B1ABA_verboseLabel_en-US" xlink:label="lab_us-gaap_Depreciation_1C2FAE83DC7A3EBE5726E444CA6B1ABA" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Depreciation</link:label>
    <link:label id="lab_us-gaap_Depreciation_1C2FAE83DC7A3EBE5726E444CA6B1ABA_label_en-US" xlink:label="lab_us-gaap_Depreciation_1C2FAE83DC7A3EBE5726E444CA6B1ABA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Depreciation</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Depreciation" xlink:label="loc_us-gaap_Depreciation_1C2FAE83DC7A3EBE5726E444CA6B1ABA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_Depreciation_1C2FAE83DC7A3EBE5726E444CA6B1ABA" xlink:to="lab_us-gaap_Depreciation_1C2FAE83DC7A3EBE5726E444CA6B1ABA" xlink:type="arc" />
    <link:label id="lab_fcel_Interestexpenseonpreferredstockobligations_335BC88D6AFDE4A8292EE444CA6B51AD_terseLabel_en-US" xlink:label="lab_fcel_Interestexpenseonpreferredstockobligations_335BC88D6AFDE4A8292EE444CA6B51AD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest expense on preferred stock obligations</link:label>
    <link:label id="lab_fcel_Interestexpenseonpreferredstockobligations_335BC88D6AFDE4A8292EE444CA6B51AD_label_en-US" xlink:label="lab_fcel_Interestexpenseonpreferredstockobligations_335BC88D6AFDE4A8292EE444CA6B51AD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest expense on preferred stock obligations</link:label>
    <link:label id="lab_fcel_Interestexpenseonpreferredstockobligations_335BC88D6AFDE4A8292EE444CA6B51AD_documentation_en-US" xlink:label="lab_fcel_Interestexpenseonpreferredstockobligations_335BC88D6AFDE4A8292EE444CA6B51AD" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Interest expense on preferred stock obligations</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_Interestexpenseonpreferredstockobligations" xlink:label="loc_fcel_Interestexpenseonpreferredstockobligations_335BC88D6AFDE4A8292EE444CA6B51AD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_Interestexpenseonpreferredstockobligations_335BC88D6AFDE4A8292EE444CA6B51AD" xlink:to="lab_fcel_Interestexpenseonpreferredstockobligations_335BC88D6AFDE4A8292EE444CA6B51AD" xlink:type="arc" />
    <link:label id="lab_us-gaap_OtherNoncashIncomeExpense_34FE68A1D822D597B60BE444CA6B9DBC_negatedLabel_en-US" xlink:label="lab_us-gaap_OtherNoncashIncomeExpense_34FE68A1D822D597B60BE444CA6B9DBC" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="en-US">Other non-cash transactions, net</link:label>
    <link:label id="lab_us-gaap_OtherNoncashIncomeExpense_34FE68A1D822D597B60BE444CA6B9DBC_label_en-US" xlink:label="lab_us-gaap_OtherNoncashIncomeExpense_34FE68A1D822D597B60BE444CA6B9DBC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Noncash Income (Expense)</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNoncashIncomeExpense" xlink:label="loc_us-gaap_OtherNoncashIncomeExpense_34FE68A1D822D597B60BE444CA6B9DBC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherNoncashIncomeExpense_34FE68A1D822D597B60BE444CA6B9DBC" xlink:to="lab_us-gaap_OtherNoncashIncomeExpense_34FE68A1D822D597B60BE444CA6B9DBC" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2_verboseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Decrease (increase) in operating assets:</link:label>
    <link:label id="lab_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Increase (Decrease) in Operating Assets [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingAssetsAbstract" xlink:label="loc_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2" xlink:to="lab_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncreaseDecreaseInAccountsReceivable_29269E6060AB1C40809DE444CA6B00DC_negatedLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInAccountsReceivable_29269E6060AB1C40809DE444CA6B00DC" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="en-US">Accounts receivable</link:label>
    <link:label id="lab_us-gaap_IncreaseDecreaseInAccountsReceivable_29269E6060AB1C40809DE444CA6B00DC_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInAccountsReceivable_29269E6060AB1C40809DE444CA6B00DC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_29269E6060AB1C40809DE444CA6B00DC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_29269E6060AB1C40809DE444CA6B00DC" xlink:to="lab_us-gaap_IncreaseDecreaseInAccountsReceivable_29269E6060AB1C40809DE444CA6B00DC" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncreaseDecreaseInInventories_785859050D873E843B7EE444CA6B1FF8_negatedLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInInventories_785859050D873E843B7EE444CA6B1FF8" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="en-US">Inventories</link:label>
    <link:label id="lab_us-gaap_IncreaseDecreaseInInventories_785859050D873E843B7EE444CA6B1FF8_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInInventories_785859050D873E843B7EE444CA6B1FF8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Increase (Decrease) in Inventories</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaap_IncreaseDecreaseInInventories_785859050D873E843B7EE444CA6B1FF8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInInventories_785859050D873E843B7EE444CA6B1FF8" xlink:to="lab_us-gaap_IncreaseDecreaseInInventories_785859050D873E843B7EE444CA6B1FF8" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncreaseDecreaseInOtherOperatingAssets_DB0765F856A1A0554144E444CA7A3ACE_negatedLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInOtherOperatingAssets_DB0765F856A1A0554144E444CA7A3ACE" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="en-US">Other assets</link:label>
    <link:label id="lab_us-gaap_IncreaseDecreaseInOtherOperatingAssets_DB0765F856A1A0554144E444CA7A3ACE_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInOtherOperatingAssets_DB0765F856A1A0554144E444CA7A3ACE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Increase (Decrease) in Other Operating Assets</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherOperatingAssets_DB0765F856A1A0554144E444CA7A3ACE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInOtherOperatingAssets_DB0765F856A1A0554144E444CA7A3ACE" xlink:to="lab_us-gaap_IncreaseDecreaseInOtherOperatingAssets_DB0765F856A1A0554144E444CA7A3ACE" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B_verboseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Increase (decrease) in operating liabilities:</link:label>
    <link:label id="lab_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Increase (Decrease) in Operating Liabilities [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract" xlink:label="loc_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B" xlink:to="lab_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncreaseDecreaseInAccountsPayable_A2636845C25F240F78BCE444CA7A1D5D_verboseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInAccountsPayable_A2636845C25F240F78BCE444CA7A1D5D" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Accounts payable</link:label>
    <link:label id="lab_us-gaap_IncreaseDecreaseInAccountsPayable_A2636845C25F240F78BCE444CA7A1D5D_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInAccountsPayable_A2636845C25F240F78BCE444CA7A1D5D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Increase (Decrease) in Accounts Payable</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsPayable_A2636845C25F240F78BCE444CA7A1D5D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInAccountsPayable_A2636845C25F240F78BCE444CA7A1D5D" xlink:to="lab_us-gaap_IncreaseDecreaseInAccountsPayable_A2636845C25F240F78BCE444CA7A1D5D" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncreaseDecreaseInAccruedLiabilities_C32C8EFA21F7A60CEB6CE444CA7AEF47_verboseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInAccruedLiabilities_C32C8EFA21F7A60CEB6CE444CA7AEF47" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Accrued liabilities</link:label>
    <link:label id="lab_us-gaap_IncreaseDecreaseInAccruedLiabilities_C32C8EFA21F7A60CEB6CE444CA7AEF47_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInAccruedLiabilities_C32C8EFA21F7A60CEB6CE444CA7AEF47" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Increase (Decrease) in Accrued Liabilities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:label="loc_us-gaap_IncreaseDecreaseInAccruedLiabilities_C32C8EFA21F7A60CEB6CE444CA7AEF47" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInAccruedLiabilities_C32C8EFA21F7A60CEB6CE444CA7AEF47" xlink:to="lab_us-gaap_IncreaseDecreaseInAccruedLiabilities_C32C8EFA21F7A60CEB6CE444CA7AEF47" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncreaseDecreaseInDeferredRevenue_4A9C01E6ED435CFAC7AFE444CA7A9D56_verboseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInDeferredRevenue_4A9C01E6ED435CFAC7AFE444CA7A9D56" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Deferred revenue</link:label>
    <link:label id="lab_us-gaap_IncreaseDecreaseInDeferredRevenue_4A9C01E6ED435CFAC7AFE444CA7A9D56_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInDeferredRevenue_4A9C01E6ED435CFAC7AFE444CA7A9D56" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Increase (Decrease) in Deferred Revenue</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="loc_us-gaap_IncreaseDecreaseInDeferredRevenue_4A9C01E6ED435CFAC7AFE444CA7A9D56" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInDeferredRevenue_4A9C01E6ED435CFAC7AFE444CA7A9D56" xlink:to="lab_us-gaap_IncreaseDecreaseInDeferredRevenue_4A9C01E6ED435CFAC7AFE444CA7A9D56" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_A12C3DB852D6A649E692E444CA7A0CD0_totalLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_A12C3DB852D6A649E692E444CA7A0CD0" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net cash provided by (used in) operating activities</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_A12C3DB852D6A649E692E444CA7A0CD0_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_A12C3DB852D6A649E692E444CA7A0CD0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_A12C3DB852D6A649E692E444CA7A0CD0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_A12C3DB852D6A649E692E444CA7A0CD0" xlink:to="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_A12C3DB852D6A649E692E444CA7A0CD0" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656_verboseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Cash flows from investing activities:</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:to="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:type="arc" />
    <link:label id="lab_us-gaap_PaymentsToAcquireProductiveAssets_ACB13F0627BD99855403E444CA7AE2AD_negatedLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireProductiveAssets_ACB13F0627BD99855403E444CA7AE2AD" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="en-US">Capital expenditures</link:label>
    <link:label id="lab_us-gaap_PaymentsToAcquireProductiveAssets_ACB13F0627BD99855403E444CA7AE2AD_label_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireProductiveAssets_ACB13F0627BD99855403E444CA7AE2AD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payments to Acquire Productive Assets</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireProductiveAssets" xlink:label="loc_us-gaap_PaymentsToAcquireProductiveAssets_ACB13F0627BD99855403E444CA7AE2AD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsToAcquireProductiveAssets_ACB13F0627BD99855403E444CA7AE2AD" xlink:to="lab_us-gaap_PaymentsToAcquireProductiveAssets_ACB13F0627BD99855403E444CA7AE2AD" xlink:type="arc" />
    <link:label id="lab_us-gaap_CashAcquiredFromAcquisition_F135920A7B6116E5EBA3E444CA7ADF9A_terseLabel_en-US" xlink:label="lab_us-gaap_CashAcquiredFromAcquisition_F135920A7B6116E5EBA3E444CA7ADF9A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash acquired from acquisition</link:label>
    <link:label id="lab_us-gaap_CashAcquiredFromAcquisition_F135920A7B6116E5EBA3E444CA7ADF9A_label_en-US" xlink:label="lab_us-gaap_CashAcquiredFromAcquisition_F135920A7B6116E5EBA3E444CA7ADF9A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cash Acquired from Acquisition</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAcquiredFromAcquisition" xlink:label="loc_us-gaap_CashAcquiredFromAcquisition_F135920A7B6116E5EBA3E444CA7ADF9A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CashAcquiredFromAcquisition_F135920A7B6116E5EBA3E444CA7ADF9A" xlink:to="lab_us-gaap_CashAcquiredFromAcquisition_F135920A7B6116E5EBA3E444CA7ADF9A" xlink:type="arc" />
    <link:label id="lab_fcel_TreasuryNotesMatured_BFF650315D5999DEAA3DE444CA7A85DE_verboseLabel_en-US" xlink:label="lab_fcel_TreasuryNotesMatured_BFF650315D5999DEAA3DE444CA7A85DE" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Treasury notes matured</link:label>
    <link:label id="lab_fcel_TreasuryNotesMatured_BFF650315D5999DEAA3DE444CA7A85DE_label_en-US" xlink:label="lab_fcel_TreasuryNotesMatured_BFF650315D5999DEAA3DE444CA7A85DE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Treasury Notes Matured</link:label>
    <link:label id="lab_fcel_TreasuryNotesMatured_BFF650315D5999DEAA3DE444CA7A85DE_documentation_en-US" xlink:label="lab_fcel_TreasuryNotesMatured_BFF650315D5999DEAA3DE444CA7A85DE" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Treasury notes matured</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_TreasuryNotesMatured" xlink:label="loc_fcel_TreasuryNotesMatured_BFF650315D5999DEAA3DE444CA7A85DE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_TreasuryNotesMatured_BFF650315D5999DEAA3DE444CA7A85DE" xlink:to="lab_fcel_TreasuryNotesMatured_BFF650315D5999DEAA3DE444CA7A85DE" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_12DA565E1C8DD3C46431E444CA7A1186_totalLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_12DA565E1C8DD3C46431E444CA7A1186" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net cash (used in) provided by investing activities</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_12DA565E1C8DD3C46431E444CA7A1186_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_12DA565E1C8DD3C46431E444CA7A1186" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_12DA565E1C8DD3C46431E444CA7A1186" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_12DA565E1C8DD3C46431E444CA7A1186" xlink:to="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_12DA565E1C8DD3C46431E444CA7A1186" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9_verboseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Cash flows from financing activities:</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:type="arc" />
    <link:label id="lab_us-gaap_RepaymentsOfLongTermDebt_E4BC04CC2CA7980DDC03E444CA7A8AC0_negatedLabel_en-US" xlink:label="lab_us-gaap_RepaymentsOfLongTermDebt_E4BC04CC2CA7980DDC03E444CA7A8AC0" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="en-US">Repayment of debt</link:label>
    <link:label id="lab_us-gaap_RepaymentsOfLongTermDebt_E4BC04CC2CA7980DDC03E444CA7A8AC0_label_en-US" xlink:label="lab_us-gaap_RepaymentsOfLongTermDebt_E4BC04CC2CA7980DDC03E444CA7A8AC0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Repayments of Long-term Debt</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepaymentsOfLongTermDebt" xlink:label="loc_us-gaap_RepaymentsOfLongTermDebt_E4BC04CC2CA7980DDC03E444CA7A8AC0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RepaymentsOfLongTermDebt_E4BC04CC2CA7980DDC03E444CA7A8AC0" xlink:to="lab_us-gaap_RepaymentsOfLongTermDebt_E4BC04CC2CA7980DDC03E444CA7A8AC0" xlink:type="arc" />
    <link:label id="lab_us-gaap_ProceedsFromMinorityShareholders_7B1B46D56035330805D4E444CA7A5A88_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromMinorityShareholders_7B1B46D56035330805D4E444CA7A5A88" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds received for sale of noncontrolling interest in subsidiary</link:label>
    <link:label id="lab_us-gaap_ProceedsFromMinorityShareholders_7B1B46D56035330805D4E444CA7A5A88_label_en-US" xlink:label="lab_us-gaap_ProceedsFromMinorityShareholders_7B1B46D56035330805D4E444CA7A5A88" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Proceeds from Noncontrolling Interests</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromMinorityShareholders" xlink:label="loc_us-gaap_ProceedsFromMinorityShareholders_7B1B46D56035330805D4E444CA7A5A88" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProceedsFromMinorityShareholders_7B1B46D56035330805D4E444CA7A5A88" xlink:to="lab_us-gaap_ProceedsFromMinorityShareholders_7B1B46D56035330805D4E444CA7A5A88" xlink:type="arc" />
    <link:label id="lab_us-gaap_PaymentsOfDebtIssuanceCosts_7D031A0624E05DEEB583E444CA7A5950_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsOfDebtIssuanceCosts_7D031A0624E05DEEB583E444CA7A5950" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Financing costs for convertible debt securities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsOfDebtIssuanceCosts" xlink:label="loc_us-gaap_PaymentsOfDebtIssuanceCosts_7D031A0624E05DEEB583E444CA7A5950" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsOfDebtIssuanceCosts_7D031A0624E05DEEB583E444CA7A5950" xlink:to="lab_us-gaap_PaymentsOfDebtIssuanceCosts_7D031A0624E05DEEB583E444CA7A5950" xlink:type="arc" />
    <link:label id="lab_us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities_5F36F0FD776BF5444393E444CA7AEAE3_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities_5F36F0FD776BF5444393E444CA7AEAE3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Decrease (increase) in restricted cash and cash equivalents</link:label>
    <link:label id="lab_us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities_5F36F0FD776BF5444393E444CA7AEAE3_label_en-US" xlink:label="lab_us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities_5F36F0FD776BF5444393E444CA7AEAE3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Proceeds from (Repayments of) Restricted Cash, Financing Activities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities_5F36F0FD776BF5444393E444CA7AEAE3" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities_5F36F0FD776BF5444393E444CA7AEAE3" xlink:to="lab_us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities_5F36F0FD776BF5444393E444CA7AEAE3" xlink:type="arc" />
    <link:label id="lab_fcel_PaymentOfPreferredDividendsAndReturnOfCapital_352CD056917601FB9306E444CA7AA8A2_negatedLabel_en-US" xlink:label="lab_fcel_PaymentOfPreferredDividendsAndReturnOfCapital_352CD056917601FB9306E444CA7AA8A2" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="en-US">Payment of preferred dividends and return of capital</link:label>
    <link:label id="lab_fcel_PaymentOfPreferredDividendsAndReturnOfCapital_352CD056917601FB9306E444CA7AA8A2_label_en-US" xlink:label="lab_fcel_PaymentOfPreferredDividendsAndReturnOfCapital_352CD056917601FB9306E444CA7AA8A2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payment of Preferred Dividends and Return of Capital</link:label>
    <link:label id="lab_fcel_PaymentOfPreferredDividendsAndReturnOfCapital_352CD056917601FB9306E444CA7AA8A2_documentation_en-US" xlink:label="lab_fcel_PaymentOfPreferredDividendsAndReturnOfCapital_352CD056917601FB9306E444CA7AA8A2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Payment of preferred dividends and return of capital.</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_PaymentOfPreferredDividendsAndReturnOfCapital" xlink:label="loc_fcel_PaymentOfPreferredDividendsAndReturnOfCapital_352CD056917601FB9306E444CA7AA8A2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_PaymentOfPreferredDividendsAndReturnOfCapital_352CD056917601FB9306E444CA7AA8A2" xlink:to="lab_fcel_PaymentOfPreferredDividendsAndReturnOfCapital_352CD056917601FB9306E444CA7AA8A2" xlink:type="arc" />
    <link:label id="lab_us-gaap_ProceedsFromIssuanceOfCommonStock_B9A198B5884C91BB776FE444CA7A53E0_verboseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromIssuanceOfCommonStock_B9A198B5884C91BB776FE444CA7A53E0" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from sale of common stock, net of registration fees</link:label>
    <link:label id="lab_us-gaap_ProceedsFromIssuanceOfCommonStock_B9A198B5884C91BB776FE444CA7A53E0_label_en-US" xlink:label="lab_us-gaap_ProceedsFromIssuanceOfCommonStock_B9A198B5884C91BB776FE444CA7A53E0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Proceeds from Issuance of Common Stock</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaap_ProceedsFromIssuanceOfCommonStock_B9A198B5884C91BB776FE444CA7A53E0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProceedsFromIssuanceOfCommonStock_B9A198B5884C91BB776FE444CA7A53E0" xlink:to="lab_us-gaap_ProceedsFromIssuanceOfCommonStock_B9A198B5884C91BB776FE444CA7A53E0" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInFinancingActivities_F15799A09413B7B08B3FE444CA7A737F_totalLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInFinancingActivities_F15799A09413B7B08B3FE444CA7A737F" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net cash provided by financing activities</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInFinancingActivities_F15799A09413B7B08B3FE444CA7A737F_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInFinancingActivities_F15799A09413B7B08B3FE444CA7A737F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_F15799A09413B7B08B3FE444CA7A737F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_F15799A09413B7B08B3FE444CA7A737F" xlink:to="lab_us-gaap_NetCashProvidedByUsedInFinancingActivities_F15799A09413B7B08B3FE444CA7A737F" xlink:type="arc" />
    <link:label id="lab_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations_3528D41A98771ED1C05DE444CA7A6DDA_terseLabel_en-US" xlink:label="lab_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations_3528D41A98771ED1C05DE444CA7A6DDA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Effects on cash from changes in foreign currency rates</link:label>
    <link:label id="lab_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations_3528D41A98771ED1C05DE444CA7A6DDA_label_en-US" xlink:label="lab_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations_3528D41A98771ED1C05DE444CA7A6DDA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Effect of Exchange Rate on Cash and Cash Equivalents, Continuing Operations</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations" xlink:label="loc_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations_3528D41A98771ED1C05DE444CA7A6DDA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations_3528D41A98771ED1C05DE444CA7A6DDA" xlink:to="lab_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations_3528D41A98771ED1C05DE444CA7A6DDA" xlink:type="arc" />
    <link:label id="lab_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_6C79B4782B974D2BF27AE444CA7A1592_totalLabel_en-US" xlink:label="lab_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_6C79B4782B974D2BF27AE444CA7A1592" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net increase in cash and cash equivalents</link:label>
    <link:label id="lab_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_6C79B4782B974D2BF27AE444CA7A1592_label_en-US" xlink:label="lab_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_6C79B4782B974D2BF27AE444CA7A1592" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cash and Cash Equivalents, Period Increase (Decrease)</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_6C79B4782B974D2BF27AE444CA7A1592" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_6C79B4782B974D2BF27AE444CA7A1592" xlink:to="lab_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_6C79B4782B974D2BF27AE444CA7A1592" xlink:type="arc" />
    <link:label id="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue_567DF6D91C1E07C7C3CAE444CA7A08D3_periodStartLabel_en-US" xlink:label="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue_567DF6D91C1E07C7C3CAE444CA7A08D3" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:type="resource" xml:lang="en-US">Cash and cash equivalents-beginning of period</link:label>
    <link:label id="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue_567DF6D91C1E07C7C3CAE444CA7A08D3_label_en-US" xlink:label="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue_567DF6D91C1E07C7C3CAE444CA7A08D3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cash and Cash Equivalents, at Carrying Value</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_567DF6D91C1E07C7C3CAE444CA7A08D3" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_567DF6D91C1E07C7C3CAE444CA7A08D3" xlink:to="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue_567DF6D91C1E07C7C3CAE444CA7A08D3" xlink:type="arc" />
    <link:label id="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue_01134C5A79265D5139BCE444CA7AEA96_periodEndLabel_en-US" xlink:label="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue_01134C5A79265D5139BCE444CA7AEA96" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:type="resource" xml:lang="en-US">Cash and cash equivalents-end of period</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_01134C5A79265D5139BCE444CA7AEA96" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_01134C5A79265D5139BCE444CA7AEA96" xlink:to="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue_01134C5A79265D5139BCE444CA7AEA96" xlink:type="arc" />
    <link:label id="lab_us-gaap_SupplementalCashFlowInformationAbstract_AEE5D9966BB1B2153BA0E444CA7A0654_verboseLabel_en-US" xlink:label="lab_us-gaap_SupplementalCashFlowInformationAbstract_AEE5D9966BB1B2153BA0E444CA7A0654" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Supplemental cash flow disclosures:</link:label>
    <link:label id="lab_us-gaap_SupplementalCashFlowInformationAbstract_AEE5D9966BB1B2153BA0E444CA7A0654_label_en-US" xlink:label="lab_us-gaap_SupplementalCashFlowInformationAbstract_AEE5D9966BB1B2153BA0E444CA7A0654" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Supplemental Cash Flow Information [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="loc_us-gaap_SupplementalCashFlowInformationAbstract_AEE5D9966BB1B2153BA0E444CA7A0654" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SupplementalCashFlowInformationAbstract_AEE5D9966BB1B2153BA0E444CA7A0654" xlink:to="lab_us-gaap_SupplementalCashFlowInformationAbstract_AEE5D9966BB1B2153BA0E444CA7A0654" xlink:type="arc" />
    <link:label id="lab_us-gaap_InterestPaid_EEACD8DC73FEB1D1723EE444CA7A2F03_verboseLabel_en-US" xlink:label="lab_us-gaap_InterestPaid_EEACD8DC73FEB1D1723EE444CA7A2F03" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Cash interest paid</link:label>
    <link:label id="lab_us-gaap_InterestPaid_EEACD8DC73FEB1D1723EE444CA7A2F03_label_en-US" xlink:label="lab_us-gaap_InterestPaid_EEACD8DC73FEB1D1723EE444CA7A2F03" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Paid</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestPaid" xlink:label="loc_us-gaap_InterestPaid_EEACD8DC73FEB1D1723EE444CA7A2F03" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InterestPaid_EEACD8DC73FEB1D1723EE444CA7A2F03" xlink:to="lab_us-gaap_InterestPaid_EEACD8DC73FEB1D1723EE444CA7A2F03" xlink:type="arc" />
    <link:label id="lab_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F_verboseLabel_en-US" xlink:label="lab_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Noncash financing and investing activity:</link:label>
    <link:label id="lab_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F_label_en-US" xlink:label="lab_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Noncash Investing and Financing Items [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:label="loc_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F" xlink:to="lab_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F" xlink:type="arc" />
    <link:label id="lab_fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation_EB36F45D8745ACFC3CB3E444CA7A8ACB_verboseLabel_en-US" xlink:label="lab_fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation_EB36F45D8745ACFC3CB3E444CA7A8ACB" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Common stock issued in settlement of prior year bonus obligation</link:label>
    <link:label id="lab_fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation_EB36F45D8745ACFC3CB3E444CA7A8ACB_label_en-US" xlink:label="lab_fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation_EB36F45D8745ACFC3CB3E444CA7A8ACB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Common Stock Issued in Settlement of Prior Year Bonus Obligation</link:label>
    <link:label id="lab_fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation_EB36F45D8745ACFC3CB3E444CA7A8ACB_documentation_en-US" xlink:label="lab_fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation_EB36F45D8745ACFC3CB3E444CA7A8ACB" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Common stock issued in settlement of prior year bonus obligation</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation" xlink:label="loc_fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation_EB36F45D8745ACFC3CB3E444CA7A8ACB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation_EB36F45D8745ACFC3CB3E444CA7A8ACB" xlink:to="lab_fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation_EB36F45D8745ACFC3CB3E444CA7A8ACB" xlink:type="arc" />
    <link:label id="lab_fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions_6171D501C48677470A0EE444CA7A5A14_verboseLabel_en-US" xlink:label="lab_fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions_6171D501C48677470A0EE444CA7A5A14" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Common stock issued for Employee Stock Purchase Plan in settlement of prior year accrued employee contributions</link:label>
    <link:label id="lab_fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions_6171D501C48677470A0EE444CA7A5A14_label_en-US" xlink:label="lab_fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions_6171D501C48677470A0EE444CA7A5A14" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Common Stock Issued for Employee Stock Purchase Plan in Settlement of Prior Year Accrued Employee Contributions</link:label>
    <link:label id="lab_fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions_6171D501C48677470A0EE444CA7A5A14_documentation_en-US" xlink:label="lab_fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions_6171D501C48677470A0EE444CA7A5A14" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Common stock issued for Employee Stock Purchase Plan in settlement of prior year accrued employee contributions</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions" xlink:label="loc_fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions_6171D501C48677470A0EE444CA7A5A14" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions_6171D501C48677470A0EE444CA7A5A14" xlink:to="lab_fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions_6171D501C48677470A0EE444CA7A5A14" xlink:type="arc" />
    <link:label id="lab_fcel_LongTermStackResidualValue_5BBA8DEB37D547BDB0A2C14500FD3FC2_terseLabel_en-US" xlink:label="lab_fcel_LongTermStackResidualValue_5BBA8DEB37D547BDB0A2C14500FD3FC2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Long-term stack residual value</link:label>
    <link:label id="lab_fcel_LongTermStackResidualValue_5BBA8DEB37D547BDB0A2C14500FD3FC2_label_en-US" xlink:label="lab_fcel_LongTermStackResidualValue_5BBA8DEB37D547BDB0A2C14500FD3FC2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">long-term stack residual value</link:label>
    <link:label id="lab_fcel_LongTermStackResidualValue_5BBA8DEB37D547BDB0A2C14500FD3FC2_documentation_en-US" xlink:label="lab_fcel_LongTermStackResidualValue_5BBA8DEB37D547BDB0A2C14500FD3FC2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">long-term stack residual value</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_LongTermStackResidualValue" xlink:label="loc_fcel_LongTermStackResidualValue_5BBA8DEB37D547BDB0A2C14500FD3FC2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_LongTermStackResidualValue_5BBA8DEB37D547BDB0A2C14500FD3FC2" xlink:to="lab_fcel_LongTermStackResidualValue_5BBA8DEB37D547BDB0A2C14500FD3FC2" xlink:type="arc" />
    <link:label id="lab_us-gaap_DeferredFinanceCostsNoncurrentNet_51DE63671B97A9B515C2C15F0BC3CE3D_terseLabel_en-US" xlink:label="lab_us-gaap_DeferredFinanceCostsNoncurrentNet_51DE63671B97A9B515C2C15F0BC3CE3D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Issuance Cost</link:label>
    <link:label id="lab_us-gaap_DeferredFinanceCostsNoncurrentNet_51DE63671B97A9B515C2C15F0BC3CE3D_label_en-US" xlink:label="lab_us-gaap_DeferredFinanceCostsNoncurrentNet_51DE63671B97A9B515C2C15F0BC3CE3D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Deferred Finance Costs, Noncurrent, Net</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredFinanceCostsNoncurrentNet" xlink:label="loc_us-gaap_DeferredFinanceCostsNoncurrentNet_51DE63671B97A9B515C2C15F0BC3CE3D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DeferredFinanceCostsNoncurrentNet_51DE63671B97A9B515C2C15F0BC3CE3D" xlink:to="lab_us-gaap_DeferredFinanceCostsNoncurrentNet_51DE63671B97A9B515C2C15F0BC3CE3D" xlink:type="arc" />
    <link:label id="lab_us-gaap_OtherAssetsMiscellaneousNoncurrent_935B108EED80D05DF908C14500FD2FA0_terseLabel_en-US" xlink:label="lab_us-gaap_OtherAssetsMiscellaneousNoncurrent_935B108EED80D05DF908C14500FD2FA0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other Assets</link:label>
    <link:label id="lab_us-gaap_OtherAssetsMiscellaneousNoncurrent_935B108EED80D05DF908C14500FD2FA0_label_en-US" xlink:label="lab_us-gaap_OtherAssetsMiscellaneousNoncurrent_935B108EED80D05DF908C14500FD2FA0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Assets, Miscellaneous, Noncurrent</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsMiscellaneousNoncurrent" xlink:label="loc_us-gaap_OtherAssetsMiscellaneousNoncurrent_935B108EED80D05DF908C14500FD2FA0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherAssetsMiscellaneousNoncurrent_935B108EED80D05DF908C14500FD2FA0" xlink:to="lab_us-gaap_OtherAssetsMiscellaneousNoncurrent_935B108EED80D05DF908C14500FD2FA0" xlink:type="arc" />
    <link:label id="lab_us-gaap_OtherAssetsNoncurrent_4A7551ACCF3C633190BEC14500FD02FB_totalLabel_en-US" xlink:label="lab_us-gaap_OtherAssetsNoncurrent_4A7551ACCF3C633190BEC14500FD02FB" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Other assets, net</link:label>
    <link:label id="lab_us-gaap_OtherAssetsNoncurrent_4A7551ACCF3C633190BEC14500FD02FB_label_en-US" xlink:label="lab_us-gaap_OtherAssetsNoncurrent_4A7551ACCF3C633190BEC14500FD02FB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Assets, Noncurrent</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaap_OtherAssetsNoncurrent_4A7551ACCF3C633190BEC14500FD02FB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherAssetsNoncurrent_4A7551ACCF3C633190BEC14500FD02FB" xlink:to="lab_us-gaap_OtherAssetsNoncurrent_4A7551ACCF3C633190BEC14500FD02FB" xlink:type="arc" />
    <link:label id="lab_fcel_AccumulatedDepreciationOnLongTermStacks_32897120E6D514389753C14500FD0DCF_terseLabel_en-US" xlink:label="lab_fcel_AccumulatedDepreciationOnLongTermStacks_32897120E6D514389753C14500FD0DCF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accumulated depreciation on long-term stacks</link:label>
    <link:label id="lab_fcel_AccumulatedDepreciationOnLongTermStacks_32897120E6D514389753C14500FD0DCF_label_en-US" xlink:label="lab_fcel_AccumulatedDepreciationOnLongTermStacks_32897120E6D514389753C14500FD0DCF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">accumulated depreciation on long-term stacks</link:label>
    <link:label id="lab_fcel_AccumulatedDepreciationOnLongTermStacks_32897120E6D514389753C14500FD0DCF_documentation_en-US" xlink:label="lab_fcel_AccumulatedDepreciationOnLongTermStacks_32897120E6D514389753C14500FD0DCF" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">accumulated depreciation on long-term stacks</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_AccumulatedDepreciationOnLongTermStacks" xlink:label="loc_fcel_AccumulatedDepreciationOnLongTermStacks_32897120E6D514389753C14500FD0DCF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_AccumulatedDepreciationOnLongTermStacks_32897120E6D514389753C14500FD0DCF" xlink:to="lab_fcel_AccumulatedDepreciationOnLongTermStacks_32897120E6D514389753C14500FD0DCF" xlink:type="arc" />
    <link:label id="lab_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252_verboseLabel_en-US" xlink:label="lab_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">ASSETS</link:label>
    <link:label id="lab_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252_label_en-US" xlink:label="lab_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Assets [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="lab_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:type="arc" />
    <link:label id="lab_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D_verboseLabel_en-US" xlink:label="lab_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Current assets:</link:label>
    <link:label id="lab_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D_label_en-US" xlink:label="lab_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Assets, Current [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:to="lab_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:type="arc" />
    <link:label id="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue_4B335661CC97AC947BE4E44497898CBD_verboseLabel_en-US" xlink:label="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue_4B335661CC97AC947BE4E44497898CBD" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Cash and cash equivalents</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_4B335661CC97AC947BE4E44497898CBD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_4B335661CC97AC947BE4E44497898CBD" xlink:to="lab_us-gaap_CashAndCashEquivalentsAtCarryingValue_4B335661CC97AC947BE4E44497898CBD" xlink:type="arc" />
    <link:label id="lab_fcel_LicenseFeeReceivable_48468317F10415E220B0E44497897D6A_terseLabel_en-US" xlink:label="lab_fcel_LicenseFeeReceivable_48468317F10415E220B0E44497897D6A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">License fee receivable</link:label>
    <link:label id="lab_fcel_LicenseFeeReceivable_48468317F10415E220B0E44497897D6A_label_en-US" xlink:label="lab_fcel_LicenseFeeReceivable_48468317F10415E220B0E44497897D6A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">License fee receivable</link:label>
    <link:label id="lab_fcel_LicenseFeeReceivable_48468317F10415E220B0E44497897D6A_documentation_en-US" xlink:label="lab_fcel_LicenseFeeReceivable_48468317F10415E220B0E44497897D6A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">License fee receivable</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_LicenseFeeReceivable" xlink:label="loc_fcel_LicenseFeeReceivable_48468317F10415E220B0E44497897D6A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_LicenseFeeReceivable_48468317F10415E220B0E44497897D6A" xlink:to="lab_fcel_LicenseFeeReceivable_48468317F10415E220B0E44497897D6A" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccountsReceivableNetCurrent_106E3CCB1B52663A5DFCE4449789301A_verboseLabel_en-US" xlink:label="lab_us-gaap_AccountsReceivableNetCurrent_106E3CCB1B52663A5DFCE4449789301A" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Accounts receivable, net</link:label>
    <link:label id="lab_us-gaap_AccountsReceivableNetCurrent_106E3CCB1B52663A5DFCE4449789301A_label_en-US" xlink:label="lab_us-gaap_AccountsReceivableNetCurrent_106E3CCB1B52663A5DFCE4449789301A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accounts Receivable, Net, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaap_AccountsReceivableNetCurrent_106E3CCB1B52663A5DFCE4449789301A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountsReceivableNetCurrent_106E3CCB1B52663A5DFCE4449789301A" xlink:to="lab_us-gaap_AccountsReceivableNetCurrent_106E3CCB1B52663A5DFCE4449789301A" xlink:type="arc" />
    <link:label id="lab_us-gaap_InventoryNet_9666BFDB3628363E7731E4449789F7BF_verboseLabel_en-US" xlink:label="lab_us-gaap_InventoryNet_9666BFDB3628363E7731E4449789F7BF" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Inventories</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaap_InventoryNet_9666BFDB3628363E7731E4449789F7BF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryNet_9666BFDB3628363E7731E4449789F7BF" xlink:to="lab_us-gaap_InventoryNet_9666BFDB3628363E7731E4449789F7BF" xlink:type="arc" />
    <link:label id="lab_us-gaap_OtherAssetsCurrent_944E955340C36FB09ED7E4449789FA03_verboseLabel_en-US" xlink:label="lab_us-gaap_OtherAssetsCurrent_944E955340C36FB09ED7E4449789FA03" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Other current assets</link:label>
    <link:label id="lab_us-gaap_OtherAssetsCurrent_944E955340C36FB09ED7E4449789FA03_label_en-US" xlink:label="lab_us-gaap_OtherAssetsCurrent_944E955340C36FB09ED7E4449789FA03" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Assets, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaap_OtherAssetsCurrent_944E955340C36FB09ED7E4449789FA03" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherAssetsCurrent_944E955340C36FB09ED7E4449789FA03" xlink:to="lab_us-gaap_OtherAssetsCurrent_944E955340C36FB09ED7E4449789FA03" xlink:type="arc" />
    <link:label id="lab_us-gaap_AssetsCurrent_2501FB76E3EAA84CD5F8E44497898883_totalLabel_en-US" xlink:label="lab_us-gaap_AssetsCurrent_2501FB76E3EAA84CD5F8E44497898883" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total current assets</link:label>
    <link:label id="lab_us-gaap_AssetsCurrent_2501FB76E3EAA84CD5F8E44497898883_label_en-US" xlink:label="lab_us-gaap_AssetsCurrent_2501FB76E3EAA84CD5F8E44497898883" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Assets, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaap_AssetsCurrent_2501FB76E3EAA84CD5F8E44497898883" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AssetsCurrent_2501FB76E3EAA84CD5F8E44497898883" xlink:to="lab_us-gaap_AssetsCurrent_2501FB76E3EAA84CD5F8E44497898883" xlink:type="arc" />
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentNet_DF36903377A21FDB302DE44497899206_verboseLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentNet_DF36903377A21FDB302DE44497899206" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Property, plant and equipment, net</link:label>
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentNet_DF36903377A21FDB302DE44497899206_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentNet_DF36903377A21FDB302DE44497899206" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Net</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_DF36903377A21FDB302DE44497899206" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentNet_DF36903377A21FDB302DE44497899206" xlink:to="lab_us-gaap_PropertyPlantAndEquipmentNet_DF36903377A21FDB302DE44497899206" xlink:type="arc" />
    <link:label id="lab_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_9ECC43AF0C5FBD5D6DD7E4449789C55D_verboseLabel_en-US" xlink:label="lab_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_9ECC43AF0C5FBD5D6DD7E4449789C55D" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Investment in and loans to affiliate</link:label>
    <link:label id="lab_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_9ECC43AF0C5FBD5D6DD7E4449789C55D_label_en-US" xlink:label="lab_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_9ECC43AF0C5FBD5D6DD7E4449789C55D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investments in and Advances to Affiliates, Amount of Equity</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity" xlink:label="loc_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_9ECC43AF0C5FBD5D6DD7E4449789C55D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_9ECC43AF0C5FBD5D6DD7E4449789C55D" xlink:to="lab_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_9ECC43AF0C5FBD5D6DD7E4449789C55D" xlink:type="arc" />
    <link:label id="lab_us-gaap_OtherAssetsNoncurrent_74DA8BF8A473C403BB6AE44497892773_verboseLabel_en-US" xlink:label="lab_us-gaap_OtherAssetsNoncurrent_74DA8BF8A473C403BB6AE44497892773" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Other assets, net</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaap_OtherAssetsNoncurrent_74DA8BF8A473C403BB6AE44497892773" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherAssetsNoncurrent_74DA8BF8A473C403BB6AE44497892773" xlink:to="lab_us-gaap_OtherAssetsNoncurrent_74DA8BF8A473C403BB6AE44497892773" xlink:type="arc" />
    <link:label id="lab_us-gaap_Assets_71267649A030300CD46DE44497897982_totalLabel_en-US" xlink:label="lab_us-gaap_Assets_71267649A030300CD46DE44497897982" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total assets</link:label>
    <link:label id="lab_us-gaap_Assets_71267649A030300CD46DE44497897982_label_en-US" xlink:label="lab_us-gaap_Assets_71267649A030300CD46DE44497897982" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Assets</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaap_Assets_71267649A030300CD46DE44497897982" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_Assets_71267649A030300CD46DE44497897982" xlink:to="lab_us-gaap_Assets_71267649A030300CD46DE44497897982" xlink:type="arc" />
    <link:label id="lab_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB_verboseLabel_en-US" xlink:label="lab_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">LIABILITIES AND (DEFICIT) EQUITY</link:label>
    <link:label id="lab_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB_label_en-US" xlink:label="lab_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Liabilities and Equity [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="lab_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:type="arc" />
    <link:label id="lab_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90_verboseLabel_en-US" xlink:label="lab_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Current liabilities:</link:label>
    <link:label id="lab_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90_label_en-US" xlink:label="lab_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Liabilities, Current [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:to="lab_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:type="arc" />
    <link:label id="lab_us-gaap_DebtCurrent_3D8548CCEF5798A9DD0AE4449789315B_verboseLabel_en-US" xlink:label="lab_us-gaap_DebtCurrent_3D8548CCEF5798A9DD0AE4449789315B" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Current portion of long-term debt</link:label>
    <link:label id="lab_us-gaap_DebtCurrent_3D8548CCEF5798A9DD0AE4449789315B_label_en-US" xlink:label="lab_us-gaap_DebtCurrent_3D8548CCEF5798A9DD0AE4449789315B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtCurrent" xlink:label="loc_us-gaap_DebtCurrent_3D8548CCEF5798A9DD0AE4449789315B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtCurrent_3D8548CCEF5798A9DD0AE4449789315B" xlink:to="lab_us-gaap_DebtCurrent_3D8548CCEF5798A9DD0AE4449789315B" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccountsPayableCurrent_A5661EDC74406B801C21E4449798A4F3_verboseLabel_en-US" xlink:label="lab_us-gaap_AccountsPayableCurrent_A5661EDC74406B801C21E4449798A4F3" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Accounts payable</link:label>
    <link:label id="lab_us-gaap_AccountsPayableCurrent_A5661EDC74406B801C21E4449798A4F3_label_en-US" xlink:label="lab_us-gaap_AccountsPayableCurrent_A5661EDC74406B801C21E4449798A4F3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accounts Payable, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaap_AccountsPayableCurrent_A5661EDC74406B801C21E4449798A4F3" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountsPayableCurrent_A5661EDC74406B801C21E4449798A4F3" xlink:to="lab_us-gaap_AccountsPayableCurrent_A5661EDC74406B801C21E4449798A4F3" xlink:type="arc" />
    <link:label id="lab_us-gaap_DueToAffiliateCurrent_88BED2ECB0D2A5CC87A7E4449798DE60_verboseLabel_en-US" xlink:label="lab_us-gaap_DueToAffiliateCurrent_88BED2ECB0D2A5CC87A7E4449798DE60" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Accounts payable due to affiliate</link:label>
    <link:label id="lab_us-gaap_DueToAffiliateCurrent_88BED2ECB0D2A5CC87A7E4449798DE60_label_en-US" xlink:label="lab_us-gaap_DueToAffiliateCurrent_88BED2ECB0D2A5CC87A7E4449798DE60" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Due to Affiliate, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DueToAffiliateCurrent" xlink:label="loc_us-gaap_DueToAffiliateCurrent_88BED2ECB0D2A5CC87A7E4449798DE60" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DueToAffiliateCurrent_88BED2ECB0D2A5CC87A7E4449798DE60" xlink:to="lab_us-gaap_DueToAffiliateCurrent_88BED2ECB0D2A5CC87A7E4449798DE60" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccruedLiabilitiesCurrent_C79C81F41E6852E12911E4449798A73C_verboseLabel_en-US" xlink:label="lab_us-gaap_AccruedLiabilitiesCurrent_C79C81F41E6852E12911E4449798A73C" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Accrued liabilities</link:label>
    <link:label id="lab_us-gaap_AccruedLiabilitiesCurrent_C79C81F41E6852E12911E4449798A73C_label_en-US" xlink:label="lab_us-gaap_AccruedLiabilitiesCurrent_C79C81F41E6852E12911E4449798A73C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accrued Liabilities, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent_C79C81F41E6852E12911E4449798A73C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_C79C81F41E6852E12911E4449798A73C" xlink:to="lab_us-gaap_AccruedLiabilitiesCurrent_C79C81F41E6852E12911E4449798A73C" xlink:type="arc" />
    <link:label id="lab_us-gaap_DeferredRevenueCurrent_73A245D52C3A176AC482E44497980E31_verboseLabel_en-US" xlink:label="lab_us-gaap_DeferredRevenueCurrent_73A245D52C3A176AC482E44497980E31" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Deferred revenue</link:label>
    <link:label id="lab_us-gaap_DeferredRevenueCurrent_73A245D52C3A176AC482E44497980E31_label_en-US" xlink:label="lab_us-gaap_DeferredRevenueCurrent_73A245D52C3A176AC482E44497980E31" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Deferred Revenue, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredRevenueCurrent" xlink:label="loc_us-gaap_DeferredRevenueCurrent_73A245D52C3A176AC482E44497980E31" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DeferredRevenueCurrent_73A245D52C3A176AC482E44497980E31" xlink:to="lab_us-gaap_DeferredRevenueCurrent_73A245D52C3A176AC482E44497980E31" xlink:type="arc" />
    <link:label id="lab_fcel_PreferredStockObligationOfSubsidiary_91AAE79B3284E4C80F21E444979859DF_verboseLabel_en-US" xlink:label="lab_fcel_PreferredStockObligationOfSubsidiary_91AAE79B3284E4C80F21E444979859DF" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Preferred stock obligation of subsidiary</link:label>
    <link:label id="lab_fcel_PreferredStockObligationOfSubsidiary_91AAE79B3284E4C80F21E444979859DF_label_en-US" xlink:label="lab_fcel_PreferredStockObligationOfSubsidiary_91AAE79B3284E4C80F21E444979859DF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Preferred Stock Obligation of Subsidiary</link:label>
    <link:label id="lab_fcel_PreferredStockObligationOfSubsidiary_91AAE79B3284E4C80F21E444979859DF_documentation_en-US" xlink:label="lab_fcel_PreferredStockObligationOfSubsidiary_91AAE79B3284E4C80F21E444979859DF" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Preferred stock obligation of subsidiary</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_PreferredStockObligationOfSubsidiary" xlink:label="loc_fcel_PreferredStockObligationOfSubsidiary_91AAE79B3284E4C80F21E444979859DF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_PreferredStockObligationOfSubsidiary_91AAE79B3284E4C80F21E444979859DF" xlink:to="lab_fcel_PreferredStockObligationOfSubsidiary_91AAE79B3284E4C80F21E444979859DF" xlink:type="arc" />
    <link:label id="lab_us-gaap_LiabilitiesCurrent_F510D409A8F4C32DA18AE4449798C007_totalLabel_en-US" xlink:label="lab_us-gaap_LiabilitiesCurrent_F510D409A8F4C32DA18AE4449798C007" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total current liabilities</link:label>
    <link:label id="lab_us-gaap_LiabilitiesCurrent_F510D409A8F4C32DA18AE4449798C007_label_en-US" xlink:label="lab_us-gaap_LiabilitiesCurrent_F510D409A8F4C32DA18AE4449798C007" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Liabilities, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaap_LiabilitiesCurrent_F510D409A8F4C32DA18AE4449798C007" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LiabilitiesCurrent_F510D409A8F4C32DA18AE4449798C007" xlink:to="lab_us-gaap_LiabilitiesCurrent_F510D409A8F4C32DA18AE4449798C007" xlink:type="arc" />
    <link:label id="lab_us-gaap_DeferredRevenueNoncurrent_38A1D17ECB0AC8B7ECBCE444979829DB_verboseLabel_en-US" xlink:label="lab_us-gaap_DeferredRevenueNoncurrent_38A1D17ECB0AC8B7ECBCE444979829DB" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Long-term deferred revenue</link:label>
    <link:label id="lab_us-gaap_DeferredRevenueNoncurrent_38A1D17ECB0AC8B7ECBCE444979829DB_label_en-US" xlink:label="lab_us-gaap_DeferredRevenueNoncurrent_38A1D17ECB0AC8B7ECBCE444979829DB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Deferred Revenue, Noncurrent</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredRevenueNoncurrent" xlink:label="loc_us-gaap_DeferredRevenueNoncurrent_38A1D17ECB0AC8B7ECBCE444979829DB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DeferredRevenueNoncurrent_38A1D17ECB0AC8B7ECBCE444979829DB" xlink:to="lab_us-gaap_DeferredRevenueNoncurrent_38A1D17ECB0AC8B7ECBCE444979829DB" xlink:type="arc" />
    <link:label id="lab_fcel_LongTermPreferredStockObligationOfSubsidiary_F01C82E4AEAEABCAC5F1E44497989763_verboseLabel_en-US" xlink:label="lab_fcel_LongTermPreferredStockObligationOfSubsidiary_F01C82E4AEAEABCAC5F1E44497989763" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Long-term preferred stock obligation of subsidiary</link:label>
    <link:label id="lab_fcel_LongTermPreferredStockObligationOfSubsidiary_F01C82E4AEAEABCAC5F1E44497989763_label_en-US" xlink:label="lab_fcel_LongTermPreferredStockObligationOfSubsidiary_F01C82E4AEAEABCAC5F1E44497989763" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long Term Preferred Stock Obligation of Subsidiary</link:label>
    <link:label id="lab_fcel_LongTermPreferredStockObligationOfSubsidiary_F01C82E4AEAEABCAC5F1E44497989763_documentation_en-US" xlink:label="lab_fcel_LongTermPreferredStockObligationOfSubsidiary_F01C82E4AEAEABCAC5F1E44497989763" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Long-term preferred stock obligation of subsidiary</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_LongTermPreferredStockObligationOfSubsidiary" xlink:label="loc_fcel_LongTermPreferredStockObligationOfSubsidiary_F01C82E4AEAEABCAC5F1E44497989763" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_LongTermPreferredStockObligationOfSubsidiary_F01C82E4AEAEABCAC5F1E44497989763" xlink:to="lab_fcel_LongTermPreferredStockObligationOfSubsidiary_F01C82E4AEAEABCAC5F1E44497989763" xlink:type="arc" />
    <link:label id="lab_us-gaap_OtherLiabilitiesNoncurrent_1C9A576CFBC13434145AE44497981D93_terseLabel_en-US" xlink:label="lab_us-gaap_OtherLiabilitiesNoncurrent_1C9A576CFBC13434145AE44497981D93" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Long-term debt and other liabilities</link:label>
    <link:label id="lab_us-gaap_OtherLiabilitiesNoncurrent_1C9A576CFBC13434145AE44497981D93_label_en-US" xlink:label="lab_us-gaap_OtherLiabilitiesNoncurrent_1C9A576CFBC13434145AE44497981D93" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Liabilities, Noncurrent</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent_1C9A576CFBC13434145AE44497981D93" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherLiabilitiesNoncurrent_1C9A576CFBC13434145AE44497981D93" xlink:to="lab_us-gaap_OtherLiabilitiesNoncurrent_1C9A576CFBC13434145AE44497981D93" xlink:type="arc" />
    <link:label id="lab_us-gaap_Liabilities_CBDFDD26C00F135DE133E4449798B1AE_totalLabel_en-US" xlink:label="lab_us-gaap_Liabilities_CBDFDD26C00F135DE133E4449798B1AE" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total liabilities</link:label>
    <link:label id="lab_us-gaap_Liabilities_CBDFDD26C00F135DE133E4449798B1AE_label_en-US" xlink:label="lab_us-gaap_Liabilities_CBDFDD26C00F135DE133E4449798B1AE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Liabilities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaap_Liabilities_CBDFDD26C00F135DE133E4449798B1AE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_Liabilities_CBDFDD26C00F135DE133E4449798B1AE" xlink:to="lab_us-gaap_Liabilities_CBDFDD26C00F135DE133E4449798B1AE" xlink:type="arc" />
    <link:label id="lab_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_DA54DA67F134465FC76FE44497980F5A_verboseLabel_en-US" xlink:label="lab_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_DA54DA67F134465FC76FE44497980F5A" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Redeemable preferred stock (liquidation preference of $64,020 at July 31, 2013 and October 31, 2012)</link:label>
    <link:label id="lab_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_DA54DA67F134465FC76FE44497980F5A_label_en-US" xlink:label="lab_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_DA54DA67F134465FC76FE44497980F5A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Temporary Equity, Carrying Amount, Attributable to Parent</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TemporaryEquityCarryingAmountAttributableToParent" xlink:label="loc_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_DA54DA67F134465FC76FE44497980F5A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_DA54DA67F134465FC76FE44497980F5A" xlink:to="lab_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_DA54DA67F134465FC76FE44497980F5A" xlink:type="arc" />
    <link:label id="lab_us-gaap_EquityAbstract_7A91D69B4959A7D23265E4449798CB37_verboseLabel_en-US" xlink:label="lab_us-gaap_EquityAbstract_7A91D69B4959A7D23265E4449798CB37" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Total (deficit) equity:</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaap_EquityAbstract_7A91D69B4959A7D23265E4449798CB37" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquityAbstract_7A91D69B4959A7D23265E4449798CB37" xlink:to="lab_us-gaap_EquityAbstract_7A91D69B4959A7D23265E4449798CB37" xlink:type="arc" />
    <link:label id="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF_verboseLabel_en-US" xlink:label="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Shareholders' (deficit) equity</link:label>
    <link:label id="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF_label_en-US" xlink:label="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:to="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:type="arc" />
    <link:label id="lab_us-gaap_CommonStockValue_948146D3CDB846527D34E44497986FE8_verboseLabel_en-US" xlink:label="lab_us-gaap_CommonStockValue_948146D3CDB846527D34E44497986FE8" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Common stock ($.0001 par value); 275,000,000 shares authorized; 192,054,464 and 185,856,123 shares issued and outstanding at July 31, 2013 and October 31, 2012, respectively.</link:label>
    <link:label id="lab_us-gaap_CommonStockValue_948146D3CDB846527D34E44497986FE8_label_en-US" xlink:label="lab_us-gaap_CommonStockValue_948146D3CDB846527D34E44497986FE8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Common Stock, Value, Issued</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaap_CommonStockValue_948146D3CDB846527D34E44497986FE8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommonStockValue_948146D3CDB846527D34E44497986FE8" xlink:to="lab_us-gaap_CommonStockValue_948146D3CDB846527D34E44497986FE8" xlink:type="arc" />
    <link:label id="lab_us-gaap_AdditionalPaidInCapitalCommonStock_318A9036E6D43BF0FE44E44497985FAB_verboseLabel_en-US" xlink:label="lab_us-gaap_AdditionalPaidInCapitalCommonStock_318A9036E6D43BF0FE44E44497985FAB" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Additional paid-in capital</link:label>
    <link:label id="lab_us-gaap_AdditionalPaidInCapitalCommonStock_318A9036E6D43BF0FE44E44497985FAB_label_en-US" xlink:label="lab_us-gaap_AdditionalPaidInCapitalCommonStock_318A9036E6D43BF0FE44E44497985FAB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Additional Paid in Capital, Common Stock</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaap_AdditionalPaidInCapitalCommonStock_318A9036E6D43BF0FE44E44497985FAB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AdditionalPaidInCapitalCommonStock_318A9036E6D43BF0FE44E44497985FAB" xlink:to="lab_us-gaap_AdditionalPaidInCapitalCommonStock_318A9036E6D43BF0FE44E44497985FAB" xlink:type="arc" />
    <link:label id="lab_us-gaap_RetainedEarningsAccumulatedDeficit_24F50E6E9DE054FE4D89E44497986633_verboseLabel_en-US" xlink:label="lab_us-gaap_RetainedEarningsAccumulatedDeficit_24F50E6E9DE054FE4D89E44497986633" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Accumulated deficit</link:label>
    <link:label id="lab_us-gaap_RetainedEarningsAccumulatedDeficit_24F50E6E9DE054FE4D89E44497986633_label_en-US" xlink:label="lab_us-gaap_RetainedEarningsAccumulatedDeficit_24F50E6E9DE054FE4D89E44497986633" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Retained Earnings (Accumulated Deficit)</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaap_RetainedEarningsAccumulatedDeficit_24F50E6E9DE054FE4D89E44497986633" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RetainedEarningsAccumulatedDeficit_24F50E6E9DE054FE4D89E44497986633" xlink:to="lab_us-gaap_RetainedEarningsAccumulatedDeficit_24F50E6E9DE054FE4D89E44497986633" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_59A1E72D9C34A3246325E44497985F82_verboseLabel_en-US" xlink:label="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_59A1E72D9C34A3246325E44497985F82" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Accumulated other comprehensive income</link:label>
    <link:label id="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_59A1E72D9C34A3246325E44497985F82_label_en-US" xlink:label="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_59A1E72D9C34A3246325E44497985F82" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss), Net of Tax</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_59A1E72D9C34A3246325E44497985F82" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_59A1E72D9C34A3246325E44497985F82" xlink:to="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_59A1E72D9C34A3246325E44497985F82" xlink:type="arc" />
    <link:label id="lab_us-gaap_TreasuryStockValue_AE9BBF5EB6370E85E7EAE44497980DB3_negatedLabel_en-US" xlink:label="lab_us-gaap_TreasuryStockValue_AE9BBF5EB6370E85E7EAE44497980DB3" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="en-US">Treasury stock, Common, at cost (5,679 shares at July 31, 2013 and October 31, 2012)</link:label>
    <link:label id="lab_us-gaap_TreasuryStockValue_AE9BBF5EB6370E85E7EAE44497980DB3_label_en-US" xlink:label="lab_us-gaap_TreasuryStockValue_AE9BBF5EB6370E85E7EAE44497980DB3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Treasury Stock, Value</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TreasuryStockValue" xlink:label="loc_us-gaap_TreasuryStockValue_AE9BBF5EB6370E85E7EAE44497980DB3" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TreasuryStockValue_AE9BBF5EB6370E85E7EAE44497980DB3" xlink:to="lab_us-gaap_TreasuryStockValue_AE9BBF5EB6370E85E7EAE44497980DB3" xlink:type="arc" />
    <link:label id="lab_us-gaap_DeferredCompensationEquity_631DA9B4D16CD4FE02F3E59630643D20_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_DeferredCompensationEquity_631DA9B4D16CD4FE02F3E59630643D20" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Deferred Compensation Equity</link:label>
    <link:label id="lab_us-gaap_DeferredCompensationEquity_631DA9B4D16CD4FE02F3E59630643D20_label_en-US" xlink:label="lab_us-gaap_DeferredCompensationEquity_631DA9B4D16CD4FE02F3E59630643D20" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Deferred Compensation Equity</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredCompensationEquity" xlink:label="loc_us-gaap_DeferredCompensationEquity_631DA9B4D16CD4FE02F3E59630643D20" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DeferredCompensationEquity_631DA9B4D16CD4FE02F3E59630643D20" xlink:to="lab_us-gaap_DeferredCompensationEquity_631DA9B4D16CD4FE02F3E59630643D20" xlink:type="arc" />
    <link:label id="lab_us-gaap_StockholdersEquity_0CA04C22C1E25179DB37E444979800D6_totalLabel_en-US" xlink:label="lab_us-gaap_StockholdersEquity_0CA04C22C1E25179DB37E444979800D6" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total (deficit) equity</link:label>
    <link:label id="lab_us-gaap_StockholdersEquity_0CA04C22C1E25179DB37E444979800D6_label_en-US" xlink:label="lab_us-gaap_StockholdersEquity_0CA04C22C1E25179DB37E444979800D6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Stockholders' Equity Attributable to Parent</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaap_StockholdersEquity_0CA04C22C1E25179DB37E444979800D6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockholdersEquity_0CA04C22C1E25179DB37E444979800D6" xlink:to="lab_us-gaap_StockholdersEquity_0CA04C22C1E25179DB37E444979800D6" xlink:type="arc" />
    <link:label id="lab_us-gaap_MinorityInterest_E81600397319B9EC694DE4449798F36B_terseLabel_en-US" xlink:label="lab_us-gaap_MinorityInterest_E81600397319B9EC694DE4449798F36B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Noncontrolling interest in subsidiaries</link:label>
    <link:label id="lab_us-gaap_MinorityInterest_E81600397319B9EC694DE4449798F36B_label_en-US" xlink:label="lab_us-gaap_MinorityInterest_E81600397319B9EC694DE4449798F36B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Stockholders' Equity Attributable to Noncontrolling Interest</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaap_MinorityInterest_E81600397319B9EC694DE4449798F36B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MinorityInterest_E81600397319B9EC694DE4449798F36B" xlink:to="lab_us-gaap_MinorityInterest_E81600397319B9EC694DE4449798F36B" xlink:type="arc" />
    <link:label id="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_734FE7F29924A53C17C0E4449798BB5E_totalLabel_en-US" xlink:label="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_734FE7F29924A53C17C0E4449798BB5E" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total shareholders' (deficit) equity</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_734FE7F29924A53C17C0E4449798BB5E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_734FE7F29924A53C17C0E4449798BB5E" xlink:to="lab_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_734FE7F29924A53C17C0E4449798BB5E" xlink:type="arc" />
    <link:label id="lab_us-gaap_LiabilitiesAndStockholdersEquity_81DABD171A7432B6E63BE44497989DEB_totalLabel_en-US" xlink:label="lab_us-gaap_LiabilitiesAndStockholdersEquity_81DABD171A7432B6E63BE44497989DEB" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total liabilities and (deficit) equity</link:label>
    <link:label id="lab_us-gaap_LiabilitiesAndStockholdersEquity_81DABD171A7432B6E63BE44497989DEB_label_en-US" xlink:label="lab_us-gaap_LiabilitiesAndStockholdersEquity_81DABD171A7432B6E63BE44497989DEB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Liabilities and Equity</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_81DABD171A7432B6E63BE44497989DEB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_81DABD171A7432B6E63BE44497989DEB" xlink:to="lab_us-gaap_LiabilitiesAndStockholdersEquity_81DABD171A7432B6E63BE44497989DEB" xlink:type="arc" />
    <link:label id="lab_us-gaap_RestrictedCashAndInvestmentsAbstract_3A7127D0D190FFDFC3BD11C10E3736EF_label_en-US" xlink:label="lab_us-gaap_RestrictedCashAndInvestmentsAbstract_3A7127D0D190FFDFC3BD11C10E3736EF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restricted Cash and Investments [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndInvestmentsAbstract" xlink:label="loc_us-gaap_RestrictedCashAndInvestmentsAbstract_3A7127D0D190FFDFC3BD11C10E3736EF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RestrictedCashAndInvestmentsAbstract_3A7127D0D190FFDFC3BD11C10E3736EF" xlink:to="lab_us-gaap_RestrictedCashAndInvestmentsAbstract_3A7127D0D190FFDFC3BD11C10E3736EF" xlink:type="arc" />
    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalents_6E2D3BF9627CD8927EDA11C10E372CEF_terseLabel_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalents_6E2D3BF9627CD8927EDA11C10E372CEF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restricted Cash and Cash Equivalents</link:label>
    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalents_6E2D3BF9627CD8927EDA11C10E372CEF_label_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalents_6E2D3BF9627CD8927EDA11C10E372CEF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restricted Cash and Cash Equivalents</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalents" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalents_6E2D3BF9627CD8927EDA11C10E372CEF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RestrictedCashAndCashEquivalents_6E2D3BF9627CD8927EDA11C10E372CEF" xlink:to="lab_us-gaap_RestrictedCashAndCashEquivalents_6E2D3BF9627CD8927EDA11C10E372CEF" xlink:type="arc" />
    <link:label id="lab_fcel_LetterOfCreditDateOfExpiration_ECD1B0FF132DA2534FC111C10E37E3B6_terseLabel_en-US" xlink:label="lab_fcel_LetterOfCreditDateOfExpiration_ECD1B0FF132DA2534FC111C10E37E3B6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Letter of Credit Date of Expiration</link:label>
    <link:label id="lab_fcel_LetterOfCreditDateOfExpiration_ECD1B0FF132DA2534FC111C10E37E3B6_label_en-US" xlink:label="lab_fcel_LetterOfCreditDateOfExpiration_ECD1B0FF132DA2534FC111C10E37E3B6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Letter of Credit Date of Expiration</link:label>
    <link:label id="lab_fcel_LetterOfCreditDateOfExpiration_ECD1B0FF132DA2534FC111C10E37E3B6_documentation_en-US" xlink:label="lab_fcel_LetterOfCreditDateOfExpiration_ECD1B0FF132DA2534FC111C10E37E3B6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Letter of Credit Date of Expiration</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_LetterOfCreditDateOfExpiration" xlink:label="loc_fcel_LetterOfCreditDateOfExpiration_ECD1B0FF132DA2534FC111C10E37E3B6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_LetterOfCreditDateOfExpiration_ECD1B0FF132DA2534FC111C10E37E3B6" xlink:to="lab_fcel_LetterOfCreditDateOfExpiration_ECD1B0FF132DA2534FC111C10E37E3B6" xlink:type="arc" />
    <link:label id="lab_us-gaap_LettersOfCreditOutstandingAmount_14A070770A7A56705F6811C10E371A32_terseLabel_en-US" xlink:label="lab_us-gaap_LettersOfCreditOutstandingAmount_14A070770A7A56705F6811C10E371A32" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Letters of Credit Outstanding, Amount</link:label>
    <link:label id="lab_us-gaap_LettersOfCreditOutstandingAmount_14A070770A7A56705F6811C10E371A32_label_en-US" xlink:label="lab_us-gaap_LettersOfCreditOutstandingAmount_14A070770A7A56705F6811C10E371A32" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Letters of Credit Outstanding, Amount</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LettersOfCreditOutstandingAmount" xlink:label="loc_us-gaap_LettersOfCreditOutstandingAmount_14A070770A7A56705F6811C10E371A32" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LettersOfCreditOutstandingAmount_14A070770A7A56705F6811C10E371A32" xlink:to="lab_us-gaap_LettersOfCreditOutstandingAmount_14A070770A7A56705F6811C10E371A32" xlink:type="arc" />
    <link:label id="lab_fcel_NumeratorAbstract_771D2F2BB9B7A010AAE7E444C9EE7862_terseLabel_en-US" xlink:label="lab_fcel_NumeratorAbstract_771D2F2BB9B7A010AAE7E444C9EE7862" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Numerator [Abstract]</link:label>
    <link:label id="lab_fcel_NumeratorAbstract_771D2F2BB9B7A010AAE7E444C9EE7862_label_en-US" xlink:label="lab_fcel_NumeratorAbstract_771D2F2BB9B7A010AAE7E444C9EE7862" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Numerator [Abstract]</link:label>
    <link:label id="lab_fcel_NumeratorAbstract_771D2F2BB9B7A010AAE7E444C9EE7862_documentation_en-US" xlink:label="lab_fcel_NumeratorAbstract_771D2F2BB9B7A010AAE7E444C9EE7862" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Numerator [Abstract]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_NumeratorAbstract" xlink:label="loc_fcel_NumeratorAbstract_771D2F2BB9B7A010AAE7E444C9EE7862" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_NumeratorAbstract_771D2F2BB9B7A010AAE7E444C9EE7862" xlink:to="lab_fcel_NumeratorAbstract_771D2F2BB9B7A010AAE7E444C9EE7862" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_A2D35A79AEA80E905F2AE444C9EE2B15_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_A2D35A79AEA80E905F2AE444C9EE2B15" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Net Income (Loss) Attributable to Noncontrolling Interest</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_A2D35A79AEA80E905F2AE444C9EE2B15" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_A2D35A79AEA80E905F2AE444C9EE2B15" xlink:to="lab_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_A2D35A79AEA80E905F2AE444C9EE2B15" xlink:type="arc" />
    <link:label id="lab_fcel_DemoninatorAbstract_1E665E62A0C47C83992EE444C9EE8FD2_terseLabel_en-US" xlink:label="lab_fcel_DemoninatorAbstract_1E665E62A0C47C83992EE444C9EE8FD2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Demoninator [Abstract]</link:label>
    <link:label id="lab_fcel_DemoninatorAbstract_1E665E62A0C47C83992EE444C9EE8FD2_label_en-US" xlink:label="lab_fcel_DemoninatorAbstract_1E665E62A0C47C83992EE444C9EE8FD2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Demoninator [Abstract]</link:label>
    <link:label id="lab_fcel_DemoninatorAbstract_1E665E62A0C47C83992EE444C9EE8FD2_documentation_en-US" xlink:label="lab_fcel_DemoninatorAbstract_1E665E62A0C47C83992EE444C9EE8FD2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Demoninator [Abstract]</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_DemoninatorAbstract" xlink:label="loc_fcel_DemoninatorAbstract_1E665E62A0C47C83992EE444C9EE8FD2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_DemoninatorAbstract_1E665E62A0C47C83992EE444C9EE8FD2" xlink:to="lab_fcel_DemoninatorAbstract_1E665E62A0C47C83992EE444C9EE8FD2" xlink:type="arc" />
    <link:label id="lab_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2A1B87B5CC54CC751BA3E444C9EE0019_terseLabel_en-US" xlink:label="lab_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2A1B87B5CC54CC751BA3E444C9EE0019" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Diluted</link:label>
    <link:label id="lab_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2A1B87B5CC54CC751BA3E444C9EE0019_label_en-US" xlink:label="lab_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2A1B87B5CC54CC751BA3E444C9EE0019" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Diluted</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2A1B87B5CC54CC751BA3E444C9EE0019" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2A1B87B5CC54CC751BA3E444C9EE0019" xlink:to="lab_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2A1B87B5CC54CC751BA3E444C9EE0019" xlink:type="arc" />
    <link:label id="lab_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_D64FFD5C52AB91FB46A9E444C9EE4AA9_terseLabel_en-US" xlink:label="lab_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_D64FFD5C52AB91FB46A9E444C9EE4AA9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Weighted Average Number Diluted Shares Outstanding Adjustment</link:label>
    <link:label id="lab_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_D64FFD5C52AB91FB46A9E444C9EE4AA9_label_en-US" xlink:label="lab_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_D64FFD5C52AB91FB46A9E444C9EE4AA9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Weighted Average Number Diluted Shares Outstanding Adjustment</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:label="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_D64FFD5C52AB91FB46A9E444C9EE4AA9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_D64FFD5C52AB91FB46A9E444C9EE4AA9" xlink:to="lab_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_D64FFD5C52AB91FB46A9E444C9EE4AA9" xlink:type="arc" />
    <link:label id="lab_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_00216B27C457CFBA9883E444C9EE7C81_terseLabel_en-US" xlink:label="lab_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_00216B27C457CFBA9883E444C9EE7C81" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Basic</link:label>
    <link:label id="lab_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_00216B27C457CFBA9883E444C9EE7C81_label_en-US" xlink:label="lab_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_00216B27C457CFBA9883E444C9EE7C81" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Basic</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_00216B27C457CFBA9883E444C9EE7C81" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_00216B27C457CFBA9883E444C9EE7C81" xlink:to="lab_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_00216B27C457CFBA9883E444C9EE7C81" xlink:type="arc" />
    <link:label id="lab_us-gaap_EarningsPerShareBasic_F421F545BA577BDF4AE8E444C9EE7ECB_terseLabel_en-US" xlink:label="lab_us-gaap_EarningsPerShareBasic_F421F545BA577BDF4AE8E444C9EE7ECB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Earnings Per Share, Basic</link:label>
    <link:label id="lab_us-gaap_EarningsPerShareBasic_F421F545BA577BDF4AE8E444C9EE7ECB_label_en-US" xlink:label="lab_us-gaap_EarningsPerShareBasic_F421F545BA577BDF4AE8E444C9EE7ECB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Earnings Per Share, Basic</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="loc_us-gaap_EarningsPerShareBasic_F421F545BA577BDF4AE8E444C9EE7ECB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EarningsPerShareBasic_F421F545BA577BDF4AE8E444C9EE7ECB" xlink:to="lab_us-gaap_EarningsPerShareBasic_F421F545BA577BDF4AE8E444C9EE7ECB" xlink:type="arc" />
    <link:label id="lab_us-gaap_EarningsPerShareDiluted_6812082432943DDF0D21E444C9EE2B97_terseLabel_en-US" xlink:label="lab_us-gaap_EarningsPerShareDiluted_6812082432943DDF0D21E444C9EE2B97" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Earnings Per Share, Diluted</link:label>
    <link:label id="lab_us-gaap_EarningsPerShareDiluted_6812082432943DDF0D21E444C9EE2B97_label_en-US" xlink:label="lab_us-gaap_EarningsPerShareDiluted_6812082432943DDF0D21E444C9EE2B97" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Earnings Per Share, Diluted</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="loc_us-gaap_EarningsPerShareDiluted_6812082432943DDF0D21E444C9EE2B97" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EarningsPerShareDiluted_6812082432943DDF0D21E444C9EE2B97" xlink:to="lab_us-gaap_EarningsPerShareDiluted_6812082432943DDF0D21E444C9EE2B97" xlink:type="arc" />
    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2D67DA1F398F144812B7E444C9EEDDF2_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2D67DA1F398F144812B7E444C9EEDDF2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2D67DA1F398F144812B7E444C9EEDDF2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2D67DA1F398F144812B7E444C9EEDDF2" xlink:to="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2D67DA1F398F144812B7E444C9EEDDF2" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable_42C0BFBAF95C9B8D9F86C4DC32F063D8_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable_42C0BFBAF95C9B8D9F86C4DC32F063D8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable_42C0BFBAF95C9B8D9F86C4DC32F063D8_label_en-US" xlink:label="lab_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable_42C0BFBAF95C9B8D9F86C4DC32F063D8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable" xlink:label="loc_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable_42C0BFBAF95C9B8D9F86C4DC32F063D8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable_42C0BFBAF95C9B8D9F86C4DC32F063D8" xlink:to="lab_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable_42C0BFBAF95C9B8D9F86C4DC32F063D8" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncomeStatementLocationAxis_C4A929CDE821EAAF15DBC4DC32F0C37B_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeStatementLocationAxis_C4A929CDE821EAAF15DBC4DC32F0C37B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs, by Report Line [Axis]</link:label>
    <link:label id="lab_us-gaap_IncomeStatementLocationAxis_C4A929CDE821EAAF15DBC4DC32F0C37B_label_en-US" xlink:label="lab_us-gaap_IncomeStatementLocationAxis_C4A929CDE821EAAF15DBC4DC32F0C37B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Income Statement Location [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="loc_us-gaap_IncomeStatementLocationAxis_C4A929CDE821EAAF15DBC4DC32F0C37B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_C4A929CDE821EAAF15DBC4DC32F0C37B" xlink:to="lab_us-gaap_IncomeStatementLocationAxis_C4A929CDE821EAAF15DBC4DC32F0C37B" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Employee Service Share-based Compensation, Allocation of Recognized Period Costs, Report Line [Domain]</link:label>
    <link:label id="lab_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E_label_en-US" xlink:label="lab_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Income Statement Location [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E" xlink:to="lab_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E" xlink:type="arc" />
    <link:label id="lab_us-gaap_CostOfSalesMember_0F2817C44F9A6419BE0BC4DC32F06A07_terseLabel_en-US" xlink:label="lab_us-gaap_CostOfSalesMember_0F2817C44F9A6419BE0BC4DC32F06A07" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cost of Sales [Member]</link:label>
    <link:label id="lab_us-gaap_CostOfSalesMember_0F2817C44F9A6419BE0BC4DC32F06A07_label_en-US" xlink:label="lab_us-gaap_CostOfSalesMember_0F2817C44F9A6419BE0BC4DC32F06A07" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cost of Sales [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfSalesMember" xlink:label="loc_us-gaap_CostOfSalesMember_0F2817C44F9A6419BE0BC4DC32F06A07" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CostOfSalesMember_0F2817C44F9A6419BE0BC4DC32F06A07" xlink:to="lab_us-gaap_CostOfSalesMember_0F2817C44F9A6419BE0BC4DC32F06A07" xlink:type="arc" />
    <link:label id="lab_us-gaap_SellingGeneralAndAdministrativeExpensesMember_5710EF1E3981DEA347BEC4DC32F0F12A_terseLabel_en-US" xlink:label="lab_us-gaap_SellingGeneralAndAdministrativeExpensesMember_5710EF1E3981DEA347BEC4DC32F0F12A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Selling, General and Administrative Expenses [Member]</link:label>
    <link:label id="lab_us-gaap_SellingGeneralAndAdministrativeExpensesMember_5710EF1E3981DEA347BEC4DC32F0F12A_label_en-US" xlink:label="lab_us-gaap_SellingGeneralAndAdministrativeExpensesMember_5710EF1E3981DEA347BEC4DC32F0F12A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Selling, General and Administrative Expenses [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesMember" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpensesMember_5710EF1E3981DEA347BEC4DC32F0F12A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SellingGeneralAndAdministrativeExpensesMember_5710EF1E3981DEA347BEC4DC32F0F12A" xlink:to="lab_us-gaap_SellingGeneralAndAdministrativeExpensesMember_5710EF1E3981DEA347BEC4DC32F0F12A" xlink:type="arc" />
    <link:label id="lab_us-gaap_ResearchAndDevelopmentExpenseMember_A6039C07532B96DF9BB3C4DC32F02FB0_terseLabel_en-US" xlink:label="lab_us-gaap_ResearchAndDevelopmentExpenseMember_A6039C07532B96DF9BB3C4DC32F02FB0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Research and Development Expense [Member]</link:label>
    <link:label id="lab_us-gaap_ResearchAndDevelopmentExpenseMember_A6039C07532B96DF9BB3C4DC32F02FB0_label_en-US" xlink:label="lab_us-gaap_ResearchAndDevelopmentExpenseMember_A6039C07532B96DF9BB3C4DC32F02FB0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Research and Development Expense [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentExpenseMember" xlink:label="loc_us-gaap_ResearchAndDevelopmentExpenseMember_A6039C07532B96DF9BB3C4DC32F02FB0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ResearchAndDevelopmentExpenseMember_A6039C07532B96DF9BB3C4DC32F02FB0" xlink:to="lab_us-gaap_ResearchAndDevelopmentExpenseMember_A6039C07532B96DF9BB3C4DC32F02FB0" xlink:type="arc" />
    <link:label id="lab_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_15D2844E540C1ADAA2BCC4DC32F01D9B_terseLabel_en-US" xlink:label="lab_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_15D2844E540C1ADAA2BCC4DC32F01D9B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]</link:label>
    <link:label id="lab_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_15D2844E540C1ADAA2BCC4DC32F01D9B_label_en-US" xlink:label="lab_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_15D2844E540C1ADAA2BCC4DC32F01D9B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems" xlink:label="loc_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_15D2844E540C1ADAA2BCC4DC32F01D9B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_15D2844E540C1ADAA2BCC4DC32F01D9B" xlink:to="lab_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_15D2844E540C1ADAA2BCC4DC32F01D9B" xlink:type="arc" />
    <link:label id="lab_us-gaap_AllocatedShareBasedCompensationExpense_E2065476E88FD324DE46C4DC32F03C24_terseLabel_en-US" xlink:label="lab_us-gaap_AllocatedShareBasedCompensationExpense_E2065476E88FD324DE46C4DC32F03C24" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Allocated Share-based Compensation Expense</link:label>
    <link:label id="lab_us-gaap_AllocatedShareBasedCompensationExpense_E2065476E88FD324DE46C4DC32F03C24_label_en-US" xlink:label="lab_us-gaap_AllocatedShareBasedCompensationExpense_E2065476E88FD324DE46C4DC32F03C24" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Allocated Share-based Compensation Expense</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense" xlink:label="loc_us-gaap_AllocatedShareBasedCompensationExpense_E2065476E88FD324DE46C4DC32F03C24" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AllocatedShareBasedCompensationExpense_E2065476E88FD324DE46C4DC32F03C24" xlink:to="lab_us-gaap_AllocatedShareBasedCompensationExpense_E2065476E88FD324DE46C4DC32F03C24" xlink:type="arc" />
    <link:label id="lab_us-gaap_CommitmentsAndContingenciesDisclosureAbstract_0B73C5503F80CF9159DBC4DC33547F1F_label_en-US" xlink:label="lab_us-gaap_CommitmentsAndContingenciesDisclosureAbstract_0B73C5503F80CF9159DBC4DC33547F1F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Commitments and Contingencies Disclosure [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaap_CommitmentsAndContingenciesDisclosureAbstract_0B73C5503F80CF9159DBC4DC33547F1F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommitmentsAndContingenciesDisclosureAbstract_0B73C5503F80CF9159DBC4DC33547F1F" xlink:to="lab_us-gaap_CommitmentsAndContingenciesDisclosureAbstract_0B73C5503F80CF9159DBC4DC33547F1F" xlink:type="arc" />
    <link:label id="lab_us-gaap_RestrictedAssetsDisclosureTextBlock_0C6B99C0DC19D9DF16C8C4DC3354B7A1_verboseLabel_en-US" xlink:label="lab_us-gaap_RestrictedAssetsDisclosureTextBlock_0C6B99C0DC19D9DF16C8C4DC3354B7A1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Restricted cash</link:label>
    <link:label id="lab_us-gaap_RestrictedAssetsDisclosureTextBlock_0C6B99C0DC19D9DF16C8C4DC3354B7A1_label_en-US" xlink:label="lab_us-gaap_RestrictedAssetsDisclosureTextBlock_0C6B99C0DC19D9DF16C8C4DC3354B7A1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restricted Assets Disclosure [Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedAssetsDisclosureTextBlock" xlink:label="loc_us-gaap_RestrictedAssetsDisclosureTextBlock_0C6B99C0DC19D9DF16C8C4DC3354B7A1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RestrictedAssetsDisclosureTextBlock_0C6B99C0DC19D9DF16C8C4DC3354B7A1" xlink:to="lab_us-gaap_RestrictedAssetsDisclosureTextBlock_0C6B99C0DC19D9DF16C8C4DC3354B7A1" xlink:type="arc" />
    <link:label id="lab_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_4CCE768F2C0455976398C4DC3476C903_label_en-US" xlink:label="lab_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_4CCE768F2C0455976398C4DC3476C903" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Disclosure of Compensation Related Costs, Share-based Payments [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_4CCE768F2C0455976398C4DC3476C903" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_4CCE768F2C0455976398C4DC3476C903" xlink:to="lab_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_4CCE768F2C0455976398C4DC3476C903" xlink:type="arc" />
    <link:label id="lab_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_B846045BECC48C8D7FC9C4DC3476AD25_verboseLabel_en-US" xlink:label="lab_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_B846045BECC48C8D7FC9C4DC3476AD25" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Share-Based Compensation Plans</link:label>
    <link:label id="lab_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_B846045BECC48C8D7FC9C4DC3476AD25_label_en-US" xlink:label="lab_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_B846045BECC48C8D7FC9C4DC3476AD25" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Disclosure of Compensation Related Costs, Share-based Payments [Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:label="loc_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_B846045BECC48C8D7FC9C4DC3476AD25" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_B846045BECC48C8D7FC9C4DC3476AD25" xlink:to="lab_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_B846045BECC48C8D7FC9C4DC3476AD25" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable_4ADB755F63A97592981EC4DC339ABC60_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable_4ADB755F63A97592981EC4DC339ABC60" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Employee Stock Ownership Plan (ESOP) Disclosures [Table]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable_4ADB755F63A97592981EC4DC339ABC60_label_en-US" xlink:label="lab_us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable_4ADB755F63A97592981EC4DC339ABC60" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Employee Stock Ownership Plan (ESOP) Disclosures [Table]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable" xlink:label="loc_us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable_4ADB755F63A97592981EC4DC339ABC60" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable_4ADB755F63A97592981EC4DC339ABC60" xlink:to="lab_us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable_4ADB755F63A97592981EC4DC339ABC60" xlink:type="arc" />
    <link:label id="lab_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_58AA4C0FBE23AE68F4BBC4DC339A1AE8_terseLabel_en-US" xlink:label="lab_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_58AA4C0FBE23AE68F4BBC4DC339A1AE8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Employee Stock Ownership Plan (ESOP) Name [Axis]</link:label>
    <link:label id="lab_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_58AA4C0FBE23AE68F4BBC4DC339A1AE8_label_en-US" xlink:label="lab_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_58AA4C0FBE23AE68F4BBC4DC339A1AE8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Employee Stock Ownership Plan (ESOP) Name [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis" xlink:label="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_58AA4C0FBE23AE68F4BBC4DC339A1AE8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_58AA4C0FBE23AE68F4BBC4DC339A1AE8" xlink:to="lab_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_58AA4C0FBE23AE68F4BBC4DC339A1AE8" xlink:type="arc" />
    <link:label id="lab_us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain_B97576042ED9B705FE4FC4DC339AD9B0_terseLabel_en-US" xlink:label="lab_us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain_B97576042ED9B705FE4FC4DC339AD9B0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Employee Stock Ownership Plan (ESOP), Plan [Domain]</link:label>
    <link:label id="lab_us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain_B97576042ED9B705FE4FC4DC339AD9B0_label_en-US" xlink:label="lab_us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain_B97576042ED9B705FE4FC4DC339AD9B0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Employee Stock Ownership Plan (ESOP), Plan [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain" xlink:label="loc_us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain_B97576042ED9B705FE4FC4DC339AD9B0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain_B97576042ED9B705FE4FC4DC339AD9B0" xlink:to="lab_us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain_B97576042ED9B705FE4FC4DC339AD9B0" xlink:type="arc" />
    <link:label id="lab_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD_terseLabel_en-US" xlink:label="lab_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]</link:label>
    <link:label id="lab_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD_label_en-US" xlink:label="lab_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems" xlink:label="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD" xlink:to="lab_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD" xlink:type="arc" />
    <link:label id="lab_us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans_A56C47723B476241A3BCC4DC339ACBBE_terseLabel_en-US" xlink:label="lab_us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans_A56C47723B476241A3BCC4DC339ACBBE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Stock Issued During Period, Shares, Employee Stock Purchase Plans</link:label>
    <link:label id="lab_us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans_A56C47723B476241A3BCC4DC339ACBBE_label_en-US" xlink:label="lab_us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans_A56C47723B476241A3BCC4DC339ACBBE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Stock Issued During Period, Shares, Employee Stock Purchase Plans</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans_A56C47723B476241A3BCC4DC339ACBBE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans_A56C47723B476241A3BCC4DC339ACBBE" xlink:to="lab_us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans_A56C47723B476241A3BCC4DC339ACBBE" xlink:type="arc" />
    <link:label id="lab_us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_2471B8DC9E8D0AC37F7FC4DC339ADB41_terseLabel_en-US" xlink:label="lab_us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_2471B8DC9E8D0AC37F7FC4DC339ADB41" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Stock Issued During Period, Value, Employee Stock Purchase Plan</link:label>
    <link:label id="lab_us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_2471B8DC9E8D0AC37F7FC4DC339ADB41_label_en-US" xlink:label="lab_us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_2471B8DC9E8D0AC37F7FC4DC339ADB41" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Stock Issued During Period, Value, Employee Stock Purchase Plan</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_2471B8DC9E8D0AC37F7FC4DC339ADB41" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_2471B8DC9E8D0AC37F7FC4DC339ADB41" xlink:to="lab_us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_2471B8DC9E8D0AC37F7FC4DC339ADB41" xlink:type="arc" />
    <link:label id="lab_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_4CF2D31BB94FFD58A058C4DC339A251C_terseLabel_en-US" xlink:label="lab_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_4CF2D31BB94FFD58A058C4DC339A251C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Common Stock, Capital Shares Reserved for Future Issuance</link:label>
    <link:label id="lab_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_4CF2D31BB94FFD58A058C4DC339A251C_label_en-US" xlink:label="lab_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_4CF2D31BB94FFD58A058C4DC339A251C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Common Stock, Capital Shares Reserved for Future Issuance</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:label="loc_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_4CF2D31BB94FFD58A058C4DC339A251C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_4CF2D31BB94FFD58A058C4DC339A251C" xlink:to="lab_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_4CF2D31BB94FFD58A058C4DC339A251C" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccruedLiabilitiesCurrentAbstract_A09270AAB59FE0FFABECC4DC33E0C822_label_en-US" xlink:label="lab_us-gaap_AccruedLiabilitiesCurrentAbstract_A09270AAB59FE0FFABECC4DC33E0C822" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accrued Liabilities, Current [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedLiabilitiesCurrentAbstract" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_A09270AAB59FE0FFABECC4DC33E0C822" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_A09270AAB59FE0FFABECC4DC33E0C822" xlink:to="lab_us-gaap_AccruedLiabilitiesCurrentAbstract_A09270AAB59FE0FFABECC4DC33E0C822" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock_2E19851A26EBCDE5B1CAC4DC33E04B08_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock_2E19851A26EBCDE5B1CAC4DC33E04B08" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Accrued Liabilities [Table Text Block]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock_2E19851A26EBCDE5B1CAC4DC33E04B08_label_en-US" xlink:label="lab_us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock_2E19851A26EBCDE5B1CAC4DC33E04B08" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Accrued Liabilities [Table Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock_2E19851A26EBCDE5B1CAC4DC33E04B08" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock_2E19851A26EBCDE5B1CAC4DC33E04B08" xlink:to="lab_us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock_2E19851A26EBCDE5B1CAC4DC33E04B08" xlink:type="arc" />
    <link:label id="lab_us-gaap_PreferredStockTextBlock_BDBE992D977008367AA6C4DC32505D88_verboseLabel_en-US" xlink:label="lab_us-gaap_PreferredStockTextBlock_BDBE992D977008367AA6C4DC32505D88" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Preferred Stock</link:label>
    <link:label id="lab_us-gaap_PreferredStockTextBlock_BDBE992D977008367AA6C4DC32505D88_label_en-US" xlink:label="lab_us-gaap_PreferredStockTextBlock_BDBE992D977008367AA6C4DC32505D88" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Preferred Stock [Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockTextBlock" xlink:label="loc_us-gaap_PreferredStockTextBlock_BDBE992D977008367AA6C4DC32505D88" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PreferredStockTextBlock_BDBE992D977008367AA6C4DC32505D88" xlink:to="lab_us-gaap_PreferredStockTextBlock_BDBE992D977008367AA6C4DC32505D88" xlink:type="arc" />
    <link:label id="lab_us-gaap_EarningsPerShareTextBlock_5E0F6C1DC1C86FDAA241C4DC3336881B_verboseLabel_en-US" xlink:label="lab_us-gaap_EarningsPerShareTextBlock_5E0F6C1DC1C86FDAA241C4DC3336881B" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Loss Per Share</link:label>
    <link:label id="lab_us-gaap_EarningsPerShareTextBlock_5E0F6C1DC1C86FDAA241C4DC3336881B_label_en-US" xlink:label="lab_us-gaap_EarningsPerShareTextBlock_5E0F6C1DC1C86FDAA241C4DC3336881B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Earnings Per Share [Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="loc_us-gaap_EarningsPerShareTextBlock_5E0F6C1DC1C86FDAA241C4DC3336881B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EarningsPerShareTextBlock_5E0F6C1DC1C86FDAA241C4DC3336881B" xlink:to="lab_us-gaap_EarningsPerShareTextBlock_5E0F6C1DC1C86FDAA241C4DC3336881B" xlink:type="arc" />
    <link:label id="lab_fcel_AdvancePaymentsToVendors_BF283ED4FF3927FBC67BC145011C2334_terseLabel_en-US" xlink:label="lab_fcel_AdvancePaymentsToVendors_BF283ED4FF3927FBC67BC145011C2334" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Advance payments to vendors</link:label>
    <link:label id="lab_fcel_AdvancePaymentsToVendors_BF283ED4FF3927FBC67BC145011C2334_label_en-US" xlink:label="lab_fcel_AdvancePaymentsToVendors_BF283ED4FF3927FBC67BC145011C2334" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Advance payments to vendors</link:label>
    <link:label id="lab_fcel_AdvancePaymentsToVendors_BF283ED4FF3927FBC67BC145011C2334_documentation_en-US" xlink:label="lab_fcel_AdvancePaymentsToVendors_BF283ED4FF3927FBC67BC145011C2334" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Advance payments to vendors</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_AdvancePaymentsToVendors" xlink:label="loc_fcel_AdvancePaymentsToVendors_BF283ED4FF3927FBC67BC145011C2334" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_AdvancePaymentsToVendors_BF283ED4FF3927FBC67BC145011C2334" xlink:to="lab_fcel_AdvancePaymentsToVendors_BF283ED4FF3927FBC67BC145011C2334" xlink:type="arc" />
    <link:label id="lab_us-gaap_DeferredFinanceCostsCurrentNet_DD29C6347C734065F454C1610388C9C7_terseLabel_en-US" xlink:label="lab_us-gaap_DeferredFinanceCostsCurrentNet_DD29C6347C734065F454C1610388C9C7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Deferred Finance Costs, Current, Net</link:label>
    <link:label id="lab_us-gaap_DeferredFinanceCostsCurrentNet_DD29C6347C734065F454C1610388C9C7_label_en-US" xlink:label="lab_us-gaap_DeferredFinanceCostsCurrentNet_DD29C6347C734065F454C1610388C9C7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Deferred Finance Costs, Current, Net</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredFinanceCostsCurrentNet" xlink:label="loc_us-gaap_DeferredFinanceCostsCurrentNet_DD29C6347C734065F454C1610388C9C7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DeferredFinanceCostsCurrentNet_DD29C6347C734065F454C1610388C9C7" xlink:to="lab_us-gaap_DeferredFinanceCostsCurrentNet_DD29C6347C734065F454C1610388C9C7" xlink:type="arc" />
    <link:label id="lab_us-gaap_NotesAndLoansReceivableNetCurrent_B1CE2AB7506C6FF6CBACC145011C825C_terseLabel_en-US" xlink:label="lab_us-gaap_NotesAndLoansReceivableNetCurrent_B1CE2AB7506C6FF6CBACC145011C825C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Notes receivable</link:label>
    <link:label id="lab_us-gaap_NotesAndLoansReceivableNetCurrent_B1CE2AB7506C6FF6CBACC145011C825C_label_en-US" xlink:label="lab_us-gaap_NotesAndLoansReceivableNetCurrent_B1CE2AB7506C6FF6CBACC145011C825C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Notes, Loans and Financing Receivable, Net, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NotesAndLoansReceivableNetCurrent" xlink:label="loc_us-gaap_NotesAndLoansReceivableNetCurrent_B1CE2AB7506C6FF6CBACC145011C825C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NotesAndLoansReceivableNetCurrent_B1CE2AB7506C6FF6CBACC145011C825C" xlink:to="lab_us-gaap_NotesAndLoansReceivableNetCurrent_B1CE2AB7506C6FF6CBACC145011C825C" xlink:type="arc" />
    <link:label id="lab_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_801EC159682CDB71471CC145011C6860_terseLabel_en-US" xlink:label="lab_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_801EC159682CDB71471CC145011C6860" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Prepaid expenses and other</link:label>
    <link:label id="lab_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_801EC159682CDB71471CC145011C6860_label_en-US" xlink:label="lab_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_801EC159682CDB71471CC145011C6860" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Prepaid Expense and Other Assets, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_801EC159682CDB71471CC145011C6860" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_801EC159682CDB71471CC145011C6860" xlink:to="lab_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_801EC159682CDB71471CC145011C6860" xlink:type="arc" />
    <link:label id="lab_us-gaap_OtherAssetsCurrent_94F13603B218AE99684EC145011CF6D8_terseLabel_en-US" xlink:label="lab_us-gaap_OtherAssetsCurrent_94F13603B218AE99684EC145011CF6D8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaap_OtherAssetsCurrent_94F13603B218AE99684EC145011CF6D8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherAssetsCurrent_94F13603B218AE99684EC145011CF6D8" xlink:to="lab_us-gaap_OtherAssetsCurrent_94F13603B218AE99684EC145011CF6D8" xlink:type="arc" />
    <link:label id="lab_us-gaap_EmployeeRelatedLiabilitiesCurrent_56ABB8747580FC65A0E5E444CA2C9D24_terseLabel_en-US" xlink:label="lab_us-gaap_EmployeeRelatedLiabilitiesCurrent_56ABB8747580FC65A0E5E444CA2C9D24" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accrued payroll and employee benefits</link:label>
    <link:label id="lab_us-gaap_EmployeeRelatedLiabilitiesCurrent_56ABB8747580FC65A0E5E444CA2C9D24_label_en-US" xlink:label="lab_us-gaap_EmployeeRelatedLiabilitiesCurrent_56ABB8747580FC65A0E5E444CA2C9D24" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Employee-related Liabilities, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent_56ABB8747580FC65A0E5E444CA2C9D24" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent_56ABB8747580FC65A0E5E444CA2C9D24" xlink:to="lab_us-gaap_EmployeeRelatedLiabilitiesCurrent_56ABB8747580FC65A0E5E444CA2C9D24" xlink:type="arc" />
    <link:label id="lab_fcel_AccruedContractAndOperatingCosts_9A98ED76A5CBAA76FC5CE444CA2CA357_terseLabel_en-US" xlink:label="lab_fcel_AccruedContractAndOperatingCosts_9A98ED76A5CBAA76FC5CE444CA2CA357" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accrued Contract and Operating Costs</link:label>
    <link:label id="lab_fcel_AccruedContractAndOperatingCosts_9A98ED76A5CBAA76FC5CE444CA2CA357_label_en-US" xlink:label="lab_fcel_AccruedContractAndOperatingCosts_9A98ED76A5CBAA76FC5CE444CA2CA357" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accrued contract and operating costs</link:label>
    <link:label id="lab_fcel_AccruedContractAndOperatingCosts_9A98ED76A5CBAA76FC5CE444CA2CA357_documentation_en-US" xlink:label="lab_fcel_AccruedContractAndOperatingCosts_9A98ED76A5CBAA76FC5CE444CA2CA357" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Accrued contract and operating costs</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_AccruedContractAndOperatingCosts" xlink:label="loc_fcel_AccruedContractAndOperatingCosts_9A98ED76A5CBAA76FC5CE444CA2CA357" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_AccruedContractAndOperatingCosts_9A98ED76A5CBAA76FC5CE444CA2CA357" xlink:to="lab_fcel_AccruedContractAndOperatingCosts_9A98ED76A5CBAA76FC5CE444CA2CA357" xlink:type="arc" />
    <link:label id="lab_us-gaap_ProductWarrantyAccrual_6170E9345823B7AD06BBE444CA2C0489_terseLabel_en-US" xlink:label="lab_us-gaap_ProductWarrantyAccrual_6170E9345823B7AD06BBE444CA2C0489" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Reserve for product warranty costs</link:label>
    <link:label id="lab_us-gaap_ProductWarrantyAccrual_6170E9345823B7AD06BBE444CA2C0489_label_en-US" xlink:label="lab_us-gaap_ProductWarrantyAccrual_6170E9345823B7AD06BBE444CA2C0489" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Product Warranty Accrual</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProductWarrantyAccrual" xlink:label="loc_us-gaap_ProductWarrantyAccrual_6170E9345823B7AD06BBE444CA2C0489" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProductWarrantyAccrual_6170E9345823B7AD06BBE444CA2C0489" xlink:to="lab_us-gaap_ProductWarrantyAccrual_6170E9345823B7AD06BBE444CA2C0489" xlink:type="arc" />
    <link:label id="lab_fcel_ReserveForLongTermServiceAgreement_DBDC1D9EEB30C120B77FE444CA2C7B44_terseLabel_en-US" xlink:label="lab_fcel_ReserveForLongTermServiceAgreement_DBDC1D9EEB30C120B77FE444CA2C7B44" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Reserve for Service Agreement Costs</link:label>
    <link:label id="lab_fcel_ReserveForLongTermServiceAgreement_DBDC1D9EEB30C120B77FE444CA2C7B44_label_en-US" xlink:label="lab_fcel_ReserveForLongTermServiceAgreement_DBDC1D9EEB30C120B77FE444CA2C7B44" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Reserve for long term service agreement</link:label>
    <link:label id="lab_fcel_ReserveForLongTermServiceAgreement_DBDC1D9EEB30C120B77FE444CA2C7B44_documentation_en-US" xlink:label="lab_fcel_ReserveForLongTermServiceAgreement_DBDC1D9EEB30C120B77FE444CA2C7B44" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Reserve for long term service agreement</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_ReserveForLongTermServiceAgreement" xlink:label="loc_fcel_ReserveForLongTermServiceAgreement_DBDC1D9EEB30C120B77FE444CA2C7B44" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_ReserveForLongTermServiceAgreement_DBDC1D9EEB30C120B77FE444CA2C7B44" xlink:to="lab_fcel_ReserveForLongTermServiceAgreement_DBDC1D9EEB30C120B77FE444CA2C7B44" xlink:type="arc" />
    <link:label id="lab_fcel_ReserveForRepairAndUpgradeProgram_AD47983F24C560F011E2E444CA2CC06E_terseLabel_en-US" xlink:label="lab_fcel_ReserveForRepairAndUpgradeProgram_AD47983F24C560F011E2E444CA2CC06E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Reserve for B1200 Repair and Upgrade Program</link:label>
    <link:label id="lab_fcel_ReserveForRepairAndUpgradeProgram_AD47983F24C560F011E2E444CA2CC06E_label_en-US" xlink:label="lab_fcel_ReserveForRepairAndUpgradeProgram_AD47983F24C560F011E2E444CA2CC06E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">reserve for repair and upgrade program</link:label>
    <link:label id="lab_fcel_ReserveForRepairAndUpgradeProgram_AD47983F24C560F011E2E444CA2CC06E_documentation_en-US" xlink:label="lab_fcel_ReserveForRepairAndUpgradeProgram_AD47983F24C560F011E2E444CA2CC06E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">reserve for repair and upgrade program</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_ReserveForRepairAndUpgradeProgram" xlink:label="loc_fcel_ReserveForRepairAndUpgradeProgram_AD47983F24C560F011E2E444CA2CC06E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_ReserveForRepairAndUpgradeProgram_AD47983F24C560F011E2E444CA2CC06E" xlink:to="lab_fcel_ReserveForRepairAndUpgradeProgram_AD47983F24C560F011E2E444CA2CC06E" xlink:type="arc" />
    <link:label id="lab_us-gaap_OtherAccruedLiabilitiesCurrent_45B2FAA934757A5BAC1DE444CA2CBC20_terseLabel_en-US" xlink:label="lab_us-gaap_OtherAccruedLiabilitiesCurrent_45B2FAA934757A5BAC1DE444CA2CBC20" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accrued taxes, legal professional and other</link:label>
    <link:label id="lab_us-gaap_OtherAccruedLiabilitiesCurrent_45B2FAA934757A5BAC1DE444CA2CBC20_label_en-US" xlink:label="lab_us-gaap_OtherAccruedLiabilitiesCurrent_45B2FAA934757A5BAC1DE444CA2CBC20" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Accrued Liabilities, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaap_OtherAccruedLiabilitiesCurrent_45B2FAA934757A5BAC1DE444CA2CBC20" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherAccruedLiabilitiesCurrent_45B2FAA934757A5BAC1DE444CA2CBC20" xlink:to="lab_us-gaap_OtherAccruedLiabilitiesCurrent_45B2FAA934757A5BAC1DE444CA2CBC20" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccruedLiabilitiesCurrent_05483F3E5385C3226022E444CA2C3FAE_totalLabel_en-US" xlink:label="lab_us-gaap_AccruedLiabilitiesCurrent_05483F3E5385C3226022E444CA2C3FAE" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Accrued Liabilities, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent_05483F3E5385C3226022E444CA2C3FAE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_05483F3E5385C3226022E444CA2C3FAE" xlink:to="lab_us-gaap_AccruedLiabilitiesCurrent_05483F3E5385C3226022E444CA2C3FAE" xlink:type="arc" />
    <link:label id="lab_us-gaap_ProductWarrantyAccrualWarrantiesIssued_5F5552D0E36A36FDF373E444CA2C1256_terseLabel_en-US" xlink:label="lab_us-gaap_ProductWarrantyAccrualWarrantiesIssued_5F5552D0E36A36FDF373E444CA2C1256" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Product Warranty Accrual, Warranties Issued</link:label>
    <link:label id="lab_us-gaap_ProductWarrantyAccrualWarrantiesIssued_5F5552D0E36A36FDF373E444CA2C1256_label_en-US" xlink:label="lab_us-gaap_ProductWarrantyAccrualWarrantiesIssued_5F5552D0E36A36FDF373E444CA2C1256" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Product Warranty Accrual, Warranties Issued</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProductWarrantyAccrualWarrantiesIssued" xlink:label="loc_us-gaap_ProductWarrantyAccrualWarrantiesIssued_5F5552D0E36A36FDF373E444CA2C1256" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProductWarrantyAccrualWarrantiesIssued_5F5552D0E36A36FDF373E444CA2C1256" xlink:to="lab_us-gaap_ProductWarrantyAccrualWarrantiesIssued_5F5552D0E36A36FDF373E444CA2C1256" xlink:type="arc" />
    <link:label id="lab_fcel_ProductWarrantyAccrualPaymentAndAdjustments_E5104659BA80CF703F81E444CA2CC6C7_terseLabel_en-US" xlink:label="lab_fcel_ProductWarrantyAccrualPaymentAndAdjustments_E5104659BA80CF703F81E444CA2CC6C7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Product Warranty Accrual, Payment and Adjustments</link:label>
    <link:label id="lab_fcel_ProductWarrantyAccrualPaymentAndAdjustments_E5104659BA80CF703F81E444CA2CC6C7_label_en-US" xlink:label="lab_fcel_ProductWarrantyAccrualPaymentAndAdjustments_E5104659BA80CF703F81E444CA2CC6C7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Product Warranty Accrual, Payment and Adjustments</link:label>
    <link:label id="lab_fcel_ProductWarrantyAccrualPaymentAndAdjustments_E5104659BA80CF703F81E444CA2CC6C7_documentation_en-US" xlink:label="lab_fcel_ProductWarrantyAccrualPaymentAndAdjustments_E5104659BA80CF703F81E444CA2CC6C7" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Product Warranty Accrual, Payment and Adjustments</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_ProductWarrantyAccrualPaymentAndAdjustments" xlink:label="loc_fcel_ProductWarrantyAccrualPaymentAndAdjustments_E5104659BA80CF703F81E444CA2CC6C7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_ProductWarrantyAccrualPaymentAndAdjustments_E5104659BA80CF703F81E444CA2CC6C7" xlink:to="lab_fcel_ProductWarrantyAccrualPaymentAndAdjustments_E5104659BA80CF703F81E444CA2CC6C7" xlink:type="arc" />
    <link:label id="lab_fcel_LossReserveOnServiceAgreements_14D244AAB206A4DE0FABE444CA2CCE2E_terseLabel_en-US" xlink:label="lab_fcel_LossReserveOnServiceAgreements_14D244AAB206A4DE0FABE444CA2CCE2E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Loss Reserve on Service Agreements</link:label>
    <link:label id="lab_fcel_LossReserveOnServiceAgreements_14D244AAB206A4DE0FABE444CA2CCE2E_label_en-US" xlink:label="lab_fcel_LossReserveOnServiceAgreements_14D244AAB206A4DE0FABE444CA2CCE2E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">loss reserve on service agreements</link:label>
    <link:label id="lab_fcel_LossReserveOnServiceAgreements_14D244AAB206A4DE0FABE444CA2CCE2E_documentation_en-US" xlink:label="lab_fcel_LossReserveOnServiceAgreements_14D244AAB206A4DE0FABE444CA2CCE2E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">loss reserve on service agreements</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_LossReserveOnServiceAgreements" xlink:label="loc_fcel_LossReserveOnServiceAgreements_14D244AAB206A4DE0FABE444CA2CCE2E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_LossReserveOnServiceAgreements_14D244AAB206A4DE0FABE444CA2CCE2E" xlink:to="lab_fcel_LossReserveOnServiceAgreements_14D244AAB206A4DE0FABE444CA2CCE2E" xlink:type="arc" />
    <link:label id="lab_fcel_ReserveForPerformanceGuarantees_1A855BAF053225A03D9EE444CA2CEA87_terseLabel_en-US" xlink:label="lab_fcel_ReserveForPerformanceGuarantees_1A855BAF053225A03D9EE444CA2CEA87" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Reserve for Performance Guarantees</link:label>
    <link:label id="lab_fcel_ReserveForPerformanceGuarantees_1A855BAF053225A03D9EE444CA2CEA87_label_en-US" xlink:label="lab_fcel_ReserveForPerformanceGuarantees_1A855BAF053225A03D9EE444CA2CEA87" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">reserve for performance guarantees</link:label>
    <link:label id="lab_fcel_ReserveForPerformanceGuarantees_1A855BAF053225A03D9EE444CA2CEA87_documentation_en-US" xlink:label="lab_fcel_ReserveForPerformanceGuarantees_1A855BAF053225A03D9EE444CA2CEA87" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">reserve for performance guarantees</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_ReserveForPerformanceGuarantees" xlink:label="loc_fcel_ReserveForPerformanceGuarantees_1A855BAF053225A03D9EE444CA2CEA87" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_ReserveForPerformanceGuarantees_1A855BAF053225A03D9EE444CA2CEA87" xlink:to="lab_fcel_ReserveForPerformanceGuarantees_1A855BAF053225A03D9EE444CA2CEA87" xlink:type="arc" />
    <link:label id="lab_fcel_CostsForRepairAndUpgrades_86D3CBD24C74981CA8A5E444CA2CE4D7_terseLabel_en-US" xlink:label="lab_fcel_CostsForRepairAndUpgrades_86D3CBD24C74981CA8A5E444CA2CE4D7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">costs for repair and upgrades</link:label>
    <link:label id="lab_fcel_CostsForRepairAndUpgrades_86D3CBD24C74981CA8A5E444CA2CE4D7_label_en-US" xlink:label="lab_fcel_CostsForRepairAndUpgrades_86D3CBD24C74981CA8A5E444CA2CE4D7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">costs for repair and upgrades</link:label>
    <link:label id="lab_fcel_CostsForRepairAndUpgrades_86D3CBD24C74981CA8A5E444CA2CE4D7_documentation_en-US" xlink:label="lab_fcel_CostsForRepairAndUpgrades_86D3CBD24C74981CA8A5E444CA2CE4D7" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">costs for repair and upgrades</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_CostsForRepairAndUpgrades" xlink:label="loc_fcel_CostsForRepairAndUpgrades_86D3CBD24C74981CA8A5E444CA2CE4D7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_CostsForRepairAndUpgrades_86D3CBD24C74981CA8A5E444CA2CE4D7" xlink:to="lab_fcel_CostsForRepairAndUpgrades_86D3CBD24C74981CA8A5E444CA2CE4D7" xlink:type="arc" />
    <link:label id="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Accounts, Notes, Loans and Financing Receivable [Table]</link:label>
    <link:label id="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E_label_en-US" xlink:label="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Accounts, Notes, Loans and Financing Receivable [Table]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:to="lab_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_C4CDE10D878D8808D6B2121691D91C0E" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis_5398DE63AEF1AEEEDC78121691D9DEF2_terseLabel_en-US" xlink:label="lab_us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis_5398DE63AEF1AEEEDC78121691D9DEF2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Industry of Counterparty, Type [Axis]</link:label>
    <link:label id="lab_us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis_5398DE63AEF1AEEEDC78121691D9DEF2_label_en-US" xlink:label="lab_us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis_5398DE63AEF1AEEEDC78121691D9DEF2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Industry of Counterparty, Type [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis" xlink:label="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis_5398DE63AEF1AEEEDC78121691D9DEF2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis_5398DE63AEF1AEEEDC78121691D9DEF2" xlink:to="lab_us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis_5398DE63AEF1AEEEDC78121691D9DEF2" xlink:type="arc" />
    <link:label id="lab_us-gaap_IndustryOfCounterpartyDomain_FA21674DBD493FCD6D80121691D96A07_terseLabel_en-US" xlink:label="lab_us-gaap_IndustryOfCounterpartyDomain_FA21674DBD493FCD6D80121691D96A07" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Industry of Counterparty [Domain]</link:label>
    <link:label id="lab_us-gaap_IndustryOfCounterpartyDomain_FA21674DBD493FCD6D80121691D96A07_label_en-US" xlink:label="lab_us-gaap_IndustryOfCounterpartyDomain_FA21674DBD493FCD6D80121691D96A07" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Industry of Counterparty [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IndustryOfCounterpartyDomain" xlink:label="loc_us-gaap_IndustryOfCounterpartyDomain_FA21674DBD493FCD6D80121691D96A07" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IndustryOfCounterpartyDomain_FA21674DBD493FCD6D80121691D96A07" xlink:to="lab_us-gaap_IndustryOfCounterpartyDomain_FA21674DBD493FCD6D80121691D96A07" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_99DB7A1BCA09B133B07C121691D9D1F7_terseLabel_en-US" xlink:label="lab_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_99DB7A1BCA09B133B07C121691D9D1F7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Legal Entity of Counterparty, Type [Axis]</link:label>
    <link:label id="lab_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_99DB7A1BCA09B133B07C121691D9D1F7_label_en-US" xlink:label="lab_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_99DB7A1BCA09B133B07C121691D9D1F7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Legal Entity of Counterparty, Type [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis" xlink:label="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_99DB7A1BCA09B133B07C121691D9D1F7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_99DB7A1BCA09B133B07C121691D9D1F7" xlink:to="lab_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_99DB7A1BCA09B133B07C121691D9D1F7" xlink:type="arc" />
    <link:label id="lab_us-gaap_LegalEntityTypeOfCounterpartyDomain_997FF55584610C19C6B3121691E3E21F_terseLabel_en-US" xlink:label="lab_us-gaap_LegalEntityTypeOfCounterpartyDomain_997FF55584610C19C6B3121691E3E21F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Legal Entity Type of Counterparty [Domain]</link:label>
    <link:label id="lab_us-gaap_LegalEntityTypeOfCounterpartyDomain_997FF55584610C19C6B3121691E3E21F_label_en-US" xlink:label="lab_us-gaap_LegalEntityTypeOfCounterpartyDomain_997FF55584610C19C6B3121691E3E21F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Legal Entity Type of Counterparty [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LegalEntityTypeOfCounterpartyDomain" xlink:label="loc_us-gaap_LegalEntityTypeOfCounterpartyDomain_997FF55584610C19C6B3121691E3E21F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LegalEntityTypeOfCounterpartyDomain_997FF55584610C19C6B3121691E3E21F" xlink:to="lab_us-gaap_LegalEntityTypeOfCounterpartyDomain_997FF55584610C19C6B3121691E3E21F" xlink:type="arc" />
    <link:label id="lab_us-gaap_CounterpartyNameAxis_19FEC4541E4A1756CBC5121691E349A3_terseLabel_en-US" xlink:label="lab_us-gaap_CounterpartyNameAxis_19FEC4541E4A1756CBC5121691E349A3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Counterparty Name [Axis]</link:label>
    <link:label id="lab_us-gaap_CounterpartyNameAxis_19FEC4541E4A1756CBC5121691E349A3_label_en-US" xlink:label="lab_us-gaap_CounterpartyNameAxis_19FEC4541E4A1756CBC5121691E349A3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Counterparty Name [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CounterpartyNameAxis" xlink:label="loc_us-gaap_CounterpartyNameAxis_19FEC4541E4A1756CBC5121691E349A3" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CounterpartyNameAxis_19FEC4541E4A1756CBC5121691E349A3" xlink:to="lab_us-gaap_CounterpartyNameAxis_19FEC4541E4A1756CBC5121691E349A3" xlink:type="arc" />
    <link:label id="lab_us-gaap_RepurchaseAgreementCounterpartyNameDomain_5FEDBD955A9B1EC052C3121691E3C594_terseLabel_en-US" xlink:label="lab_us-gaap_RepurchaseAgreementCounterpartyNameDomain_5FEDBD955A9B1EC052C3121691E3C594" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Counterparty Name [Domain]</link:label>
    <link:label id="lab_us-gaap_RepurchaseAgreementCounterpartyNameDomain_5FEDBD955A9B1EC052C3121691E3C594_label_en-US" xlink:label="lab_us-gaap_RepurchaseAgreementCounterpartyNameDomain_5FEDBD955A9B1EC052C3121691E3C594" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Counterparty Name [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepurchaseAgreementCounterpartyNameDomain" xlink:label="loc_us-gaap_RepurchaseAgreementCounterpartyNameDomain_5FEDBD955A9B1EC052C3121691E3C594" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RepurchaseAgreementCounterpartyNameDomain_5FEDBD955A9B1EC052C3121691E3C594" xlink:to="lab_us-gaap_RepurchaseAgreementCounterpartyNameDomain_5FEDBD955A9B1EC052C3121691E3C594" xlink:type="arc" />
    <link:label id="lab_us-gaap_ProductOrServiceAxis_58B544EC19ECD44CDA3D121691E35454_terseLabel_en-US" xlink:label="lab_us-gaap_ProductOrServiceAxis_58B544EC19ECD44CDA3D121691E35454" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Products and Services [Axis]</link:label>
    <link:label id="lab_us-gaap_ProductOrServiceAxis_58B544EC19ECD44CDA3D121691E35454_label_en-US" xlink:label="lab_us-gaap_ProductOrServiceAxis_58B544EC19ECD44CDA3D121691E35454" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Products and Services [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProductOrServiceAxis" xlink:label="loc_us-gaap_ProductOrServiceAxis_58B544EC19ECD44CDA3D121691E35454" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProductOrServiceAxis_58B544EC19ECD44CDA3D121691E35454" xlink:to="lab_us-gaap_ProductOrServiceAxis_58B544EC19ECD44CDA3D121691E35454" xlink:type="arc" />
    <link:label id="lab_us-gaap_ProductsAndServicesDomain_FC7CECFA102F75C32F71121691E3239B_terseLabel_en-US" xlink:label="lab_us-gaap_ProductsAndServicesDomain_FC7CECFA102F75C32F71121691E3239B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Products and Services [Domain]</link:label>
    <link:label id="lab_us-gaap_ProductsAndServicesDomain_FC7CECFA102F75C32F71121691E3239B_label_en-US" xlink:label="lab_us-gaap_ProductsAndServicesDomain_FC7CECFA102F75C32F71121691E3239B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Products and Services [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProductsAndServicesDomain" xlink:label="loc_us-gaap_ProductsAndServicesDomain_FC7CECFA102F75C32F71121691E3239B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProductsAndServicesDomain_FC7CECFA102F75C32F71121691E3239B" xlink:to="lab_us-gaap_ProductsAndServicesDomain_FC7CECFA102F75C32F71121691E3239B" xlink:type="arc" />
    <link:label id="lab_us-gaap_StatementBusinessSegmentsAxis_E5E3A7F943422E8E895F121691E3A36D_terseLabel_en-US" xlink:label="lab_us-gaap_StatementBusinessSegmentsAxis_E5E3A7F943422E8E895F121691E3A36D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Business Segments [Axis]</link:label>
    <link:label id="lab_us-gaap_StatementBusinessSegmentsAxis_E5E3A7F943422E8E895F121691E3A36D_label_en-US" xlink:label="lab_us-gaap_StatementBusinessSegmentsAxis_E5E3A7F943422E8E895F121691E3A36D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Segments [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_E5E3A7F943422E8E895F121691E3A36D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_E5E3A7F943422E8E895F121691E3A36D" xlink:to="lab_us-gaap_StatementBusinessSegmentsAxis_E5E3A7F943422E8E895F121691E3A36D" xlink:type="arc" />
    <link:label id="lab_us-gaap_SegmentDomain_C3859F64949AF140BC37121691E316B1_terseLabel_en-US" xlink:label="lab_us-gaap_SegmentDomain_C3859F64949AF140BC37121691E316B1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Segment [Domain]</link:label>
    <link:label id="lab_us-gaap_SegmentDomain_C3859F64949AF140BC37121691E316B1_label_en-US" xlink:label="lab_us-gaap_SegmentDomain_C3859F64949AF140BC37121691E316B1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Segments [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_C3859F64949AF140BC37121691E316B1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SegmentDomain_C3859F64949AF140BC37121691E316B1" xlink:to="lab_us-gaap_SegmentDomain_C3859F64949AF140BC37121691E316B1" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_78CCA352B76196399CC7121691E3F14A_terseLabel_en-US" xlink:label="lab_us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_78CCA352B76196399CC7121691E3F14A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Billing Status, Type [Axis]</link:label>
    <link:label id="lab_us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_78CCA352B76196399CC7121691E3F14A_label_en-US" xlink:label="lab_us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_78CCA352B76196399CC7121691E3F14A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Billing Status, Type [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis" xlink:label="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_78CCA352B76196399CC7121691E3F14A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_78CCA352B76196399CC7121691E3F14A" xlink:to="lab_us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_78CCA352B76196399CC7121691E3F14A" xlink:type="arc" />
    <link:label id="lab_us-gaap_ReceivablesBillingStatusDomain_A846FCC6E478057094B8121691E3083A_terseLabel_en-US" xlink:label="lab_us-gaap_ReceivablesBillingStatusDomain_A846FCC6E478057094B8121691E3083A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Receivables Billing Status [Domain]</link:label>
    <link:label id="lab_us-gaap_ReceivablesBillingStatusDomain_A846FCC6E478057094B8121691E3083A_label_en-US" xlink:label="lab_us-gaap_ReceivablesBillingStatusDomain_A846FCC6E478057094B8121691E3083A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Receivables Billing Status [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ReceivablesBillingStatusDomain" xlink:label="loc_us-gaap_ReceivablesBillingStatusDomain_A846FCC6E478057094B8121691E3083A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ReceivablesBillingStatusDomain_A846FCC6E478057094B8121691E3083A" xlink:to="lab_us-gaap_ReceivablesBillingStatusDomain_A846FCC6E478057094B8121691E3083A" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_3A8852A924A4E5167214121691E331FC_terseLabel_en-US" xlink:label="lab_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_3A8852A924A4E5167214121691E331FC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Receivable Type [Axis]</link:label>
    <link:label id="lab_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_3A8852A924A4E5167214121691E331FC_label_en-US" xlink:label="lab_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_3A8852A924A4E5167214121691E331FC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Receivable Type [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis" xlink:label="loc_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_3A8852A924A4E5167214121691E331FC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_3A8852A924A4E5167214121691E331FC" xlink:to="lab_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_3A8852A924A4E5167214121691E331FC" xlink:type="arc" />
    <link:label id="lab_us-gaap_ReceivableTypeDomain_D8028D5044770B29B2BE121691E3EFEF_terseLabel_en-US" xlink:label="lab_us-gaap_ReceivableTypeDomain_D8028D5044770B29B2BE121691E3EFEF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Receivable Type [Domain]</link:label>
    <link:label id="lab_us-gaap_ReceivableTypeDomain_D8028D5044770B29B2BE121691E3EFEF_label_en-US" xlink:label="lab_us-gaap_ReceivableTypeDomain_D8028D5044770B29B2BE121691E3EFEF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Receivable [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ReceivableTypeDomain" xlink:label="loc_us-gaap_ReceivableTypeDomain_D8028D5044770B29B2BE121691E3EFEF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ReceivableTypeDomain_D8028D5044770B29B2BE121691E3EFEF" xlink:to="lab_us-gaap_ReceivableTypeDomain_D8028D5044770B29B2BE121691E3EFEF" xlink:type="arc" />
    <link:label id="lab_us-gaap_FinancialInstrumentAxis_B717E4621E84AECBB82A121691E34133_terseLabel_en-US" xlink:label="lab_us-gaap_FinancialInstrumentAxis_B717E4621E84AECBB82A121691E34133" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Financial Instrument [Axis]</link:label>
    <link:label id="lab_us-gaap_FinancialInstrumentAxis_B717E4621E84AECBB82A121691E34133_label_en-US" xlink:label="lab_us-gaap_FinancialInstrumentAxis_B717E4621E84AECBB82A121691E34133" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Financial Instrument [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FinancialInstrumentAxis" xlink:label="loc_us-gaap_FinancialInstrumentAxis_B717E4621E84AECBB82A121691E34133" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FinancialInstrumentAxis_B717E4621E84AECBB82A121691E34133" xlink:to="lab_us-gaap_FinancialInstrumentAxis_B717E4621E84AECBB82A121691E34133" xlink:type="arc" />
    <link:label id="lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_2D3C8685643796C346EE121691E3BC96_terseLabel_en-US" xlink:label="lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_2D3C8685643796C346EE121691E3BC96" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Types of Financial Instruments [Domain]</link:label>
    <link:label id="lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_2D3C8685643796C346EE121691E3BC96_label_en-US" xlink:label="lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_2D3C8685643796C346EE121691E3BC96" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Financial Instruments [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:label="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_2D3C8685643796C346EE121691E3BC96" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_2D3C8685643796C346EE121691E3BC96" xlink:to="lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_2D3C8685643796C346EE121691E3BC96" xlink:type="arc" />
    <link:label id="lab_us-gaap_StatementGeographicalAxis_EC3968D9A1A43F995C60121691E33410_terseLabel_en-US" xlink:label="lab_us-gaap_StatementGeographicalAxis_EC3968D9A1A43F995C60121691E33410" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Geographical [Axis]</link:label>
    <link:label id="lab_us-gaap_StatementGeographicalAxis_EC3968D9A1A43F995C60121691E33410_label_en-US" xlink:label="lab_us-gaap_StatementGeographicalAxis_EC3968D9A1A43F995C60121691E33410" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Geographical [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementGeographicalAxis" xlink:label="loc_us-gaap_StatementGeographicalAxis_EC3968D9A1A43F995C60121691E33410" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_StatementGeographicalAxis_EC3968D9A1A43F995C60121691E33410" xlink:to="lab_us-gaap_StatementGeographicalAxis_EC3968D9A1A43F995C60121691E33410" xlink:type="arc" />
    <link:label id="lab_us-gaap_SegmentGeographicalDomain_8D737BB398639C27735D121691E3CBB4_terseLabel_en-US" xlink:label="lab_us-gaap_SegmentGeographicalDomain_8D737BB398639C27735D121691E3CBB4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Segment, Geographical [Domain]</link:label>
    <link:label id="lab_us-gaap_SegmentGeographicalDomain_8D737BB398639C27735D121691E3CBB4_label_en-US" xlink:label="lab_us-gaap_SegmentGeographicalDomain_8D737BB398639C27735D121691E3CBB4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Geographical [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentGeographicalDomain" xlink:label="loc_us-gaap_SegmentGeographicalDomain_8D737BB398639C27735D121691E3CBB4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SegmentGeographicalDomain_8D737BB398639C27735D121691E3CBB4" xlink:to="lab_us-gaap_SegmentGeographicalDomain_8D737BB398639C27735D121691E3CBB4" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB_terseLabel_en-US" xlink:label="lab_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accounts, Notes, Loans and Financing Receivable [Line Items]</link:label>
    <link:label id="lab_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB_label_en-US" xlink:label="lab_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accounts, Notes, Loans and Financing Receivable [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:to="lab_us-gaap_AccountsNotesAndLoansReceivableLineItems_640B8CD8B0A3DE317363121691E30DAB" xlink:type="arc" />
    <link:label id="lab_us-gaap_GovernmentContractReceivable_CBC9FC73A3CE0D6F4A44121691E35F0E_terseLabel_en-US" xlink:label="lab_us-gaap_GovernmentContractReceivable_CBC9FC73A3CE0D6F4A44121691E35F0E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Government Contract Receivable</link:label>
    <link:label id="lab_us-gaap_GovernmentContractReceivable_CBC9FC73A3CE0D6F4A44121691E35F0E_label_en-US" xlink:label="lab_us-gaap_GovernmentContractReceivable_CBC9FC73A3CE0D6F4A44121691E35F0E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Government Contract Receivable</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GovernmentContractReceivable" xlink:label="loc_us-gaap_GovernmentContractReceivable_CBC9FC73A3CE0D6F4A44121691E35F0E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GovernmentContractReceivable_CBC9FC73A3CE0D6F4A44121691E35F0E" xlink:to="lab_us-gaap_GovernmentContractReceivable_CBC9FC73A3CE0D6F4A44121691E35F0E" xlink:type="arc" />
    <link:label id="lab_us-gaap_GovernmentContractReceivableUnbilledAmounts_871064225210F1617903121691E3AAA0_terseLabel_en-US" xlink:label="lab_us-gaap_GovernmentContractReceivableUnbilledAmounts_871064225210F1617903121691E3AAA0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Government Contract Receivable, Unbilled Amounts</link:label>
    <link:label id="lab_us-gaap_GovernmentContractReceivableUnbilledAmounts_871064225210F1617903121691E3AAA0_label_en-US" xlink:label="lab_us-gaap_GovernmentContractReceivableUnbilledAmounts_871064225210F1617903121691E3AAA0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Government Contract Receivable, Unbilled Amounts</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GovernmentContractReceivableUnbilledAmounts" xlink:label="loc_us-gaap_GovernmentContractReceivableUnbilledAmounts_871064225210F1617903121691E3AAA0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GovernmentContractReceivableUnbilledAmounts_871064225210F1617903121691E3AAA0" xlink:to="lab_us-gaap_GovernmentContractReceivableUnbilledAmounts_871064225210F1617903121691E3AAA0" xlink:type="arc" />
    <link:label id="lab_fcel_UsGovernmentAccountsReceivableTotal_8A7CCCB66CEA1AD38A76121691E31B69_totalLabel_en-US" xlink:label="lab_fcel_UsGovernmentAccountsReceivableTotal_8A7CCCB66CEA1AD38A76121691E31B69" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">U.S. Government accounts receivable total</link:label>
    <link:label id="lab_fcel_UsGovernmentAccountsReceivableTotal_8A7CCCB66CEA1AD38A76121691E31B69_label_en-US" xlink:label="lab_fcel_UsGovernmentAccountsReceivableTotal_8A7CCCB66CEA1AD38A76121691E31B69" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">us government accounts receivable total</link:label>
    <link:label id="lab_fcel_UsGovernmentAccountsReceivableTotal_8A7CCCB66CEA1AD38A76121691E31B69_documentation_en-US" xlink:label="lab_fcel_UsGovernmentAccountsReceivableTotal_8A7CCCB66CEA1AD38A76121691E31B69" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">us government accounts receivable total</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_UsGovernmentAccountsReceivableTotal" xlink:label="loc_fcel_UsGovernmentAccountsReceivableTotal_8A7CCCB66CEA1AD38A76121691E31B69" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_UsGovernmentAccountsReceivableTotal_8A7CCCB66CEA1AD38A76121691E31B69" xlink:to="lab_fcel_UsGovernmentAccountsReceivableTotal_8A7CCCB66CEA1AD38A76121691E31B69" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms_E2D3C90F91F488A97E05121691E323C0_terseLabel_en-US" xlink:label="lab_us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms_E2D3C90F91F488A97E05121691E323C0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Contract Receivable</link:label>
    <link:label id="lab_us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms_E2D3C90F91F488A97E05121691E323C0_label_en-US" xlink:label="lab_us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms_E2D3C90F91F488A97E05121691E323C0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Contract Receivable</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms" xlink:label="loc_us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms_E2D3C90F91F488A97E05121691E323C0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms_E2D3C90F91F488A97E05121691E323C0" xlink:to="lab_us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms_E2D3C90F91F488A97E05121691E323C0" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnbilledContractsReceivable_6C3996C3974DBD822383121691E30BF6_terseLabel_en-US" xlink:label="lab_us-gaap_UnbilledContractsReceivable_6C3996C3974DBD822383121691E30BF6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Unbilled Contracts Receivable</link:label>
    <link:label id="lab_us-gaap_UnbilledContractsReceivable_6C3996C3974DBD822383121691E30BF6_label_en-US" xlink:label="lab_us-gaap_UnbilledContractsReceivable_6C3996C3974DBD822383121691E30BF6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unbilled Contracts Receivable</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_UnbilledContractsReceivable" xlink:label="loc_us-gaap_UnbilledContractsReceivable_6C3996C3974DBD822383121691E30BF6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnbilledContractsReceivable_6C3996C3974DBD822383121691E30BF6" xlink:to="lab_us-gaap_UnbilledContractsReceivable_6C3996C3974DBD822383121691E30BF6" xlink:type="arc" />
    <link:label id="lab_fcel_CommercialCustomersAccountsReceivable_1BAE8866E3AAA779BB0C121691E3DDC6_totalLabel_en-US" xlink:label="lab_fcel_CommercialCustomersAccountsReceivable_1BAE8866E3AAA779BB0C121691E3DDC6" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Commercial Customers accounts receivable</link:label>
    <link:label id="lab_fcel_CommercialCustomersAccountsReceivable_1BAE8866E3AAA779BB0C121691E3DDC6_label_en-US" xlink:label="lab_fcel_CommercialCustomersAccountsReceivable_1BAE8866E3AAA779BB0C121691E3DDC6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">commercial customers accounts receivable</link:label>
    <link:label id="lab_fcel_CommercialCustomersAccountsReceivable_1BAE8866E3AAA779BB0C121691E3DDC6_documentation_en-US" xlink:label="lab_fcel_CommercialCustomersAccountsReceivable_1BAE8866E3AAA779BB0C121691E3DDC6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">commercial customers accounts receivable</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_CommercialCustomersAccountsReceivable" xlink:label="loc_fcel_CommercialCustomersAccountsReceivable_1BAE8866E3AAA779BB0C121691E3DDC6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_CommercialCustomersAccountsReceivable_1BAE8866E3AAA779BB0C121691E3DDC6" xlink:to="lab_fcel_CommercialCustomersAccountsReceivable_1BAE8866E3AAA779BB0C121691E3DDC6" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccountsReceivableNetCurrent_1E013C23C7D803DB5F30121691E3810A_terseLabel_en-US" xlink:label="lab_us-gaap_AccountsReceivableNetCurrent_1E013C23C7D803DB5F30121691E3810A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accounts Receivable, Net, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaap_AccountsReceivableNetCurrent_1E013C23C7D803DB5F30121691E3810A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountsReceivableNetCurrent_1E013C23C7D803DB5F30121691E3810A" xlink:to="lab_us-gaap_AccountsReceivableNetCurrent_1E013C23C7D803DB5F30121691E3810A" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccountsReceivableRelatedPartiesCurrent_AA8206E84C4A723001C8121691E3115D_terseLabel_en-US" xlink:label="lab_us-gaap_AccountsReceivableRelatedPartiesCurrent_AA8206E84C4A723001C8121691E3115D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accounts Receivable, Related Parties, Current</link:label>
    <link:label id="lab_us-gaap_AccountsReceivableRelatedPartiesCurrent_AA8206E84C4A723001C8121691E3115D_label_en-US" xlink:label="lab_us-gaap_AccountsReceivableRelatedPartiesCurrent_AA8206E84C4A723001C8121691E3115D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accounts Receivable, Related Parties, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableRelatedPartiesCurrent" xlink:label="loc_us-gaap_AccountsReceivableRelatedPartiesCurrent_AA8206E84C4A723001C8121691E3115D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccountsReceivableRelatedPartiesCurrent_AA8206E84C4A723001C8121691E3115D" xlink:to="lab_us-gaap_AccountsReceivableRelatedPartiesCurrent_AA8206E84C4A723001C8121691E3115D" xlink:type="arc" />
    <link:label id="lab_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_48F7B6FA69E6C5ED59AB121691E398EE_terseLabel_en-US" xlink:label="lab_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_48F7B6FA69E6C5ED59AB121691E398EE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Allowance for Doubtful Accounts Receivable, Current</link:label>
    <link:label id="lab_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_48F7B6FA69E6C5ED59AB121691E398EE_label_en-US" xlink:label="lab_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_48F7B6FA69E6C5ED59AB121691E398EE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Allowance for Doubtful Accounts Receivable, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_48F7B6FA69E6C5ED59AB121691E398EE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_48F7B6FA69E6C5ED59AB121691E398EE" xlink:to="lab_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_48F7B6FA69E6C5ED59AB121691E398EE" xlink:type="arc" />
    <link:label id="lab_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_B000BEE34FC7035EC7031208D6CEDCEE_verboseLabel_en-US" xlink:label="lab_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_B000BEE34FC7035EC7031208D6CEDCEE" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Acquisitions</link:label>
    <link:label id="lab_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_B000BEE34FC7035EC7031208D6CEDCEE_label_en-US" xlink:label="lab_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_B000BEE34FC7035EC7031208D6CEDCEE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Mergers, Acquisitions and Dispositions Disclosures [Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock" xlink:label="loc_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_B000BEE34FC7035EC7031208D6CEDCEE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_B000BEE34FC7035EC7031208D6CEDCEE" xlink:to="lab_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_B000BEE34FC7035EC7031208D6CEDCEE" xlink:type="arc" />
    <link:label id="lab_us-gaap_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract_57C21340B0B88A44A1B611CE51FFAABB_label_en-US" xlink:label="lab_us-gaap_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract_57C21340B0B88A44A1B611CE51FFAABB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Preferred Stock, Number of Shares, Par Value and Other Disclosures [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract" xlink:label="loc_us-gaap_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract_57C21340B0B88A44A1B611CE51FFAABB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract_57C21340B0B88A44A1B611CE51FFAABB" xlink:to="lab_us-gaap_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract_57C21340B0B88A44A1B611CE51FFAABB" xlink:type="arc" />
    <link:label id="lab_us-gaap_TemporaryEquitySharesOutstanding_0A1AE53595B90BE96E7511CE51FF00FE_terseLabel_en-US" xlink:label="lab_us-gaap_TemporaryEquitySharesOutstanding_0A1AE53595B90BE96E7511CE51FF00FE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Preferred Stock, Shares Issued</link:label>
    <link:label id="lab_us-gaap_TemporaryEquitySharesOutstanding_0A1AE53595B90BE96E7511CE51FF00FE_label_en-US" xlink:label="lab_us-gaap_TemporaryEquitySharesOutstanding_0A1AE53595B90BE96E7511CE51FF00FE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Temporary Equity, Shares Outstanding</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TemporaryEquitySharesOutstanding" xlink:label="loc_us-gaap_TemporaryEquitySharesOutstanding_0A1AE53595B90BE96E7511CE51FF00FE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TemporaryEquitySharesOutstanding_0A1AE53595B90BE96E7511CE51FF00FE" xlink:to="lab_us-gaap_TemporaryEquitySharesOutstanding_0A1AE53595B90BE96E7511CE51FF00FE" xlink:type="arc" />
    <link:label id="lab_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_68FE878463BD2F80E10311CE51FFA161_terseLabel_en-US" xlink:label="lab_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_68FE878463BD2F80E10311CE51FFA161" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Temporary Equity, Carrying Amount, Attributable to Parent</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TemporaryEquityCarryingAmountAttributableToParent" xlink:label="loc_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_68FE878463BD2F80E10311CE51FFA161" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_68FE878463BD2F80E10311CE51FFA161" xlink:to="lab_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_68FE878463BD2F80E10311CE51FFA161" xlink:type="arc" />
    <link:label id="lab_us-gaap_DividendsPreferredStockCash_8050AA497A1914B5CD2811CE51FF93D1_terseLabel_en-US" xlink:label="lab_us-gaap_DividendsPreferredStockCash_8050AA497A1914B5CD2811CE51FF93D1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Dividends, Preferred Stock, Cash</link:label>
    <link:label id="lab_us-gaap_DividendsPreferredStockCash_8050AA497A1914B5CD2811CE51FF93D1_label_en-US" xlink:label="lab_us-gaap_DividendsPreferredStockCash_8050AA497A1914B5CD2811CE51FF93D1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Dividends, Preferred Stock, Cash</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DividendsPreferredStockCash" xlink:label="loc_us-gaap_DividendsPreferredStockCash_8050AA497A1914B5CD2811CE51FF93D1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DividendsPreferredStockCash_8050AA497A1914B5CD2811CE51FF93D1" xlink:to="lab_us-gaap_DividendsPreferredStockCash_8050AA497A1914B5CD2811CE51FF93D1" xlink:type="arc" />
    <link:label id="lab_fcel_CarryingValueOfSeries1PreferredShares_A7DCC790E800A583B3E211CE51FFD4DC_terseLabel_en-US" xlink:label="lab_fcel_CarryingValueOfSeries1PreferredShares_A7DCC790E800A583B3E211CE51FFD4DC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Carrying Value of Series 1 Preferred Shares</link:label>
    <link:label id="lab_fcel_CarryingValueOfSeries1PreferredShares_A7DCC790E800A583B3E211CE51FFD4DC_label_en-US" xlink:label="lab_fcel_CarryingValueOfSeries1PreferredShares_A7DCC790E800A583B3E211CE51FFD4DC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Carrying Value of Series 1 Preferred Shares</link:label>
    <link:label id="lab_fcel_CarryingValueOfSeries1PreferredShares_A7DCC790E800A583B3E211CE51FFD4DC_documentation_en-US" xlink:label="lab_fcel_CarryingValueOfSeries1PreferredShares_A7DCC790E800A583B3E211CE51FFD4DC" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Carrying Value of Series 1 Preferred Shares</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_CarryingValueOfSeries1PreferredShares" xlink:label="loc_fcel_CarryingValueOfSeries1PreferredShares_A7DCC790E800A583B3E211CE51FFD4DC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_CarryingValueOfSeries1PreferredShares_A7DCC790E800A583B3E211CE51FFD4DC" xlink:to="lab_fcel_CarryingValueOfSeries1PreferredShares_A7DCC790E800A583B3E211CE51FFD4DC" xlink:type="arc" />
    <link:label id="lab_fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares_8034B19958B66A5E948011CE51FF9AEE_terseLabel_en-US" xlink:label="lab_fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares_8034B19958B66A5E948011CE51FF9AEE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Return of Capital and Dividend Payments on Series 1 Preferred Shares</link:label>
    <link:label id="lab_fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares_8034B19958B66A5E948011CE51FF9AEE_label_en-US" xlink:label="lab_fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares_8034B19958B66A5E948011CE51FF9AEE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Return of Capital and Dividend Payments on Series 1 Preferred Shares</link:label>
    <link:label id="lab_fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares_8034B19958B66A5E948011CE51FF9AEE_documentation_en-US" xlink:label="lab_fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares_8034B19958B66A5E948011CE51FF9AEE" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Return of Capital and Dividend Payments on Series 1 Preferred Shares</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares" xlink:label="loc_fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares_8034B19958B66A5E948011CE51FF9AEE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares_8034B19958B66A5E948011CE51FF9AEE" xlink:to="lab_fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares_8034B19958B66A5E948011CE51FF9AEE" xlink:type="arc" />
    <link:label id="lab_us-gaap_DerivativeFairValueOfDerivativeLiability_03A3A59876CEEAC8C68E11CE51FF8A96_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeFairValueOfDerivativeLiability_03A3A59876CEEAC8C68E11CE51FF8A96" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Derivative Liability, Fair Value, Gross Liability</link:label>
    <link:label id="lab_us-gaap_DerivativeFairValueOfDerivativeLiability_03A3A59876CEEAC8C68E11CE51FF8A96_label_en-US" xlink:label="lab_us-gaap_DerivativeFairValueOfDerivativeLiability_03A3A59876CEEAC8C68E11CE51FF8A96" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative Liability, Fair Value, Gross Liability</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeLiability" xlink:label="loc_us-gaap_DerivativeFairValueOfDerivativeLiability_03A3A59876CEEAC8C68E11CE51FF8A96" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeFairValueOfDerivativeLiability_03A3A59876CEEAC8C68E11CE51FF8A96" xlink:to="lab_us-gaap_DerivativeFairValueOfDerivativeLiability_03A3A59876CEEAC8C68E11CE51FF8A96" xlink:type="arc" />
    <link:label id="lab_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_9319B5008CC5CEB7DF89C4DC3462402A_verboseLabel_en-US" xlink:label="lab_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_9319B5008CC5CEB7DF89C4DC3462402A" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Accounts Receivable</link:label>
    <link:label id="lab_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_9319B5008CC5CEB7DF89C4DC3462402A_label_en-US" xlink:label="lab_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_9319B5008CC5CEB7DF89C4DC3462402A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Loans, Notes, Trade and Other Receivables Disclosure [Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:label="loc_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_9319B5008CC5CEB7DF89C4DC3462402A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_9319B5008CC5CEB7DF89C4DC3462402A" xlink:to="lab_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_9319B5008CC5CEB7DF89C4DC3462402A" xlink:type="arc" />
    <link:label id="lab_fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months_C98F753FE90991F1A2ECF439097979CD_terseLabel_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months_C98F753FE90991F1A2ECF439097979CD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, minimum payment due in less than 12 months</link:label>
    <link:label id="lab_fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months_C98F753FE90991F1A2ECF439097979CD_label_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months_C98F753FE90991F1A2ECF439097979CD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, minimum payment due in less than 12 months</link:label>
    <link:label id="lab_fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months_C98F753FE90991F1A2ECF439097979CD_documentation_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months_C98F753FE90991F1A2ECF439097979CD" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases minimum payment due in less than 12 months</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months" xlink:label="loc_fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months_C98F753FE90991F1A2ECF439097979CD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months_C98F753FE90991F1A2ECF439097979CD" xlink:to="lab_fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months_C98F753FE90991F1A2ECF439097979CD" xlink:type="arc" />
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears_790E9EDFEA6D7819439CF439097938E6_terseLabel_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears_790E9EDFEA6D7819439CF439097938E6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments, Due in Two Years</link:label>
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears_790E9EDFEA6D7819439CF439097938E6_label_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears_790E9EDFEA6D7819439CF439097938E6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments, Due in Two Years</link:label>
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears_790E9EDFEA6D7819439CF439097938E6_documentation_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears_790E9EDFEA6D7819439CF439097938E6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments, Due in Two Years</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears_790E9EDFEA6D7819439CF439097938E6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears_790E9EDFEA6D7819439CF439097938E6" xlink:to="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears_790E9EDFEA6D7819439CF439097938E6" xlink:type="arc" />
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears_93ED83C60A47A05C5CA3F4390979EF57_terseLabel_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears_93ED83C60A47A05C5CA3F4390979EF57" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments, Due in Three Years</link:label>
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears_93ED83C60A47A05C5CA3F4390979EF57_label_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears_93ED83C60A47A05C5CA3F4390979EF57" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments, Due in Three Years</link:label>
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears_93ED83C60A47A05C5CA3F4390979EF57_documentation_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears_93ED83C60A47A05C5CA3F4390979EF57" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments, Due in Three Years</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears_93ED83C60A47A05C5CA3F4390979EF57" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears_93ED83C60A47A05C5CA3F4390979EF57" xlink:to="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears_93ED83C60A47A05C5CA3F4390979EF57" xlink:type="arc" />
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears_B576836DA17769B6F46BF43909798B27_terseLabel_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears_B576836DA17769B6F46BF43909798B27" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments, Due in Four Years</link:label>
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears_B576836DA17769B6F46BF43909798B27_label_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears_B576836DA17769B6F46BF43909798B27" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments, Due in Four Years</link:label>
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears_B576836DA17769B6F46BF43909798B27_documentation_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears_B576836DA17769B6F46BF43909798B27" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments, Due in Four Years</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears_B576836DA17769B6F46BF43909798B27" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears_B576836DA17769B6F46BF43909798B27" xlink:to="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears_B576836DA17769B6F46BF43909798B27" xlink:type="arc" />
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears_7FDBCF2450A8A455442DF43909798810_terseLabel_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears_7FDBCF2450A8A455442DF43909798810" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments, Due in Five Years</link:label>
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears_7FDBCF2450A8A455442DF43909798810_label_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears_7FDBCF2450A8A455442DF43909798810" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments, Due in Five Years</link:label>
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears_7FDBCF2450A8A455442DF43909798810_documentation_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears_7FDBCF2450A8A455442DF43909798810" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments, Due in Five Years</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears_7FDBCF2450A8A455442DF43909798810" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears_7FDBCF2450A8A455442DF43909798810" xlink:to="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears_7FDBCF2450A8A455442DF43909798810" xlink:type="arc" />
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter_0236D0B6DB8D40F03B91F43909795EFF_terseLabel_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter_0236D0B6DB8D40F03B91F43909795EFF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments, Due Thereafter</link:label>
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter_0236D0B6DB8D40F03B91F43909795EFF_label_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter_0236D0B6DB8D40F03B91F43909795EFF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments, Due Thereafter</link:label>
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter_0236D0B6DB8D40F03B91F43909795EFF_documentation_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter_0236D0B6DB8D40F03B91F43909795EFF" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments, Due Thereafter</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter_0236D0B6DB8D40F03B91F43909795EFF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter_0236D0B6DB8D40F03B91F43909795EFF" xlink:to="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter_0236D0B6DB8D40F03B91F43909795EFF" xlink:type="arc" />
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue_675B5291DA9F68D96A70F4390979CCAD_terseLabel_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue_675B5291DA9F68D96A70F4390979CCAD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments Due</link:label>
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue_675B5291DA9F68D96A70F4390979CCAD_label_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue_675B5291DA9F68D96A70F4390979CCAD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments Due</link:label>
    <link:label id="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue_675B5291DA9F68D96A70F4390979CCAD_documentation_en-US" xlink:label="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue_675B5291DA9F68D96A70F4390979CCAD" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt and Capital Leases, Future Minimum Payments Due</link:label>
    <link:loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue_675B5291DA9F68D96A70F4390979CCAD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue_675B5291DA9F68D96A70F4390979CCAD" xlink:to="lab_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue_675B5291DA9F68D96A70F4390979CCAD" xlink:type="arc" />
  </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>11
<FILENAME>fcel-20130731_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!--XBRL Document Created with WebFilings-->
<!-- -->
<linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccountsReceivable" xlink:href="fcel-20130731.xsd#AccountsReceivable" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccountsReceivableDetails" xlink:href="fcel-20130731.xsd#AccountsReceivableDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccountsReceivableLevel2Policies" xlink:href="fcel-20130731.xsd#AccountsReceivableLevel2Policies" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccountsReceivableTables" xlink:href="fcel-20130731.xsd#AccountsReceivableTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccruedLiabilities" xlink:href="fcel-20130731.xsd#AccruedLiabilities" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccruedLiabilitiesDetails" xlink:href="fcel-20130731.xsd#AccruedLiabilitiesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AccruedLiabilitiesTables" xlink:href="fcel-20130731.xsd#AccruedLiabilitiesTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/Acquisitions" xlink:href="fcel-20130731.xsd#Acquisitions" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AcquisitionsAcquisitionsTables" xlink:href="fcel-20130731.xsd#AcquisitionsAcquisitionsTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/AcquisitionsDetails" xlink:href="fcel-20130731.xsd#AcquisitionsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnaudited" xlink:href="fcel-20130731.xsd#ConsolidatedBalanceSheetsUnaudited" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnauditedParenthetical" xlink:href="fcel-20130731.xsd#ConsolidatedBalanceSheetsUnauditedParenthetical" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfCashFlowsUnaudited" xlink:href="fcel-20130731.xsd#ConsolidatedStatementsOfCashFlowsUnaudited" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfOperationsUnaudited" xlink:href="fcel-20130731.xsd#ConsolidatedStatementsOfOperationsUnaudited" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/DebtAndLeases" xlink:href="fcel-20130731.xsd#DebtAndLeases" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/DebtAndLeasesDebtDetails" xlink:href="fcel-20130731.xsd#DebtAndLeasesDebtDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/DebtAndLeasesDetails" xlink:href="fcel-20130731.xsd#DebtAndLeasesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/DebtAndLeasesTables" xlink:href="fcel-20130731.xsd#DebtAndLeasesTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/DocumentAndEntityInformation" xlink:href="fcel-20130731.xsd#DocumentAndEntityInformation" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/Inventories" xlink:href="fcel-20130731.xsd#Inventories" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/InventoriesDetails" xlink:href="fcel-20130731.xsd#InventoriesDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/InventoriesTables" xlink:href="fcel-20130731.xsd#InventoriesTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/LossPerShare" xlink:href="fcel-20130731.xsd#LossPerShare" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/LossPerShareDetails" xlink:href="fcel-20130731.xsd#LossPerShareDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/LossPerShareTables" xlink:href="fcel-20130731.xsd#LossPerShareTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentation" xlink:href="fcel-20130731.xsd#NatureOfBusinessAndBasisOfPresentation" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationDetails" xlink:href="fcel-20130731.xsd#NatureOfBusinessAndBasisOfPresentationDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationTables" xlink:href="fcel-20130731.xsd#NatureOfBusinessAndBasisOfPresentationTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherAssetsNet" xlink:href="fcel-20130731.xsd#OtherAssetsNet" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherAssetsNetDetails" xlink:href="fcel-20130731.xsd#OtherAssetsNetDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherAssetsNetTables" xlink:href="fcel-20130731.xsd#OtherAssetsNetTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherCurrentAssetsDetails" xlink:href="fcel-20130731.xsd#OtherCurrentAssetsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherCurrentAssetsNotes" xlink:href="fcel-20130731.xsd#OtherCurrentAssetsNotes" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/OtherCurrentAssetsTables" xlink:href="fcel-20130731.xsd#OtherCurrentAssetsTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/PreferredStock" xlink:href="fcel-20130731.xsd#PreferredStock" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/PreferredStockDetails" xlink:href="fcel-20130731.xsd#PreferredStockDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/PreferredStockTables" xlink:href="fcel-20130731.xsd#PreferredStockTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/RecentAccountingPronouncements" xlink:href="fcel-20130731.xsd#RecentAccountingPronouncements" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/RestrictedCash" xlink:href="fcel-20130731.xsd#RestrictedCash" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/RestrictedCashDetails" xlink:href="fcel-20130731.xsd#RestrictedCashDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/RestrictedCashTables" xlink:href="fcel-20130731.xsd#RestrictedCashTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlans" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlans" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansAllocatedShareBasedCompensationExpenseDetails" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansAllocatedShareBasedCompensationExpenseDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansDetails" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansEmployeeStockPurchasePlanDetails" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansEmployeeStockPurchasePlanDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansLevel2Policies" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansLevel2Policies" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansRestrictedStockAwardsDetails" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansRestrictedStockAwardsDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansTables" xlink:href="fcel-20130731.xsd#ShareBasedCompensationPlansTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareholdersEquityDeficit" xlink:href="fcel-20130731.xsd#ShareholdersEquityDeficit" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareholdersEquityDetails" xlink:href="fcel-20130731.xsd#ShareholdersEquityDetails" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/ShareholdersEquityTables" xlink:href="fcel-20130731.xsd#ShareholdersEquityTables" xlink:type="simple" />
  <roleRef roleURI="http://www.fuelcellenergy.com/role/StatementOfComprehensiveLossStatement" xlink:href="fcel-20130731.xsd#StatementOfComprehensiveLossStatement" xlink:type="simple" />
  <roleRef roleURI="http://www.xbrl.org/2009/role/negatedLabel" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" xlink:type="simple" />
  <roleRef roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" xlink:type="simple" />
  <roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" xlink:type="simple" />
  <roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" xlink:type="simple" />
  <roleRef roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" xlink:type="simple" />
  <roleRef roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" xlink:type="simple" />
  <roleRef roleURI="http://www.xbrl.org/2009/role/netLabel" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" xlink:type="simple" />
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/AccountsReceivable" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ReceivablesAbstract" xlink:label="loc_us-gaap_ReceivablesAbstract_192AB8D0C76B3C7596E3C4DC3462E73F" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:label="loc_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_9319B5008CC5CEB7DF89C4DC3462402A" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivablesAbstract_192AB8D0C76B3C7596E3C4DC3462E73F" xlink:to="loc_us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_9319B5008CC5CEB7DF89C4DC3462402A" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/AccountsReceivableDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ReceivablesAbstract" xlink:label="loc_us-gaap_ReceivablesAbstract_87A6060395F525FA8659121691D94763" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_E9943D60AA40FABF0F0111A083435E8E" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivablesAbstract_87A6060395F525FA8659121691D94763" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_E9943D60AA40FABF0F0111A083435E8E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis" xlink:label="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis_94B99DFAC94205D50F9611A08343D168" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_E9943D60AA40FABF0F0111A083435E8E" xlink:to="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis_94B99DFAC94205D50F9611A08343D168" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IndustryOfCounterpartyDomain" xlink:label="loc_us-gaap_IndustryOfCounterpartyDomain_FF7A7D17692DF2F2BB9311A08343C9E0" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByIndustryOfCounterpartyTypeAxis_94B99DFAC94205D50F9611A08343D168" xlink:to="loc_us-gaap_IndustryOfCounterpartyDomain_FF7A7D17692DF2F2BB9311A08343C9E0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis" xlink:label="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_B90BC7957F4FE6826AA411A083431C03" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_E9943D60AA40FABF0F0111A083435E8E" xlink:to="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_B90BC7957F4FE6826AA411A083431C03" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LegalEntityTypeOfCounterpartyDomain" xlink:label="loc_us-gaap_LegalEntityTypeOfCounterpartyDomain_BB4F3A48BBE9475EDE6211A083431DB6" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis_B90BC7957F4FE6826AA411A083431C03" xlink:to="loc_us-gaap_LegalEntityTypeOfCounterpartyDomain_BB4F3A48BBE9475EDE6211A083431DB6" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CounterpartyNameAxis" xlink:label="loc_us-gaap_CounterpartyNameAxis_1CC3558ABD48F687C0A311A083434662" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_E9943D60AA40FABF0F0111A083435E8E" xlink:to="loc_us-gaap_CounterpartyNameAxis_1CC3558ABD48F687C0A311A083434662" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepurchaseAgreementCounterpartyNameDomain" xlink:label="loc_us-gaap_RepurchaseAgreementCounterpartyNameDomain_3C7476D6408F6117A5E011A08343640B" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CounterpartyNameAxis_1CC3558ABD48F687C0A311A083434662" xlink:to="loc_us-gaap_RepurchaseAgreementCounterpartyNameDomain_3C7476D6408F6117A5E011A08343640B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProductOrServiceAxis" xlink:label="loc_us-gaap_ProductOrServiceAxis_33CFD0AB75C164FE4D1811A083434862" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_E9943D60AA40FABF0F0111A083435E8E" xlink:to="loc_us-gaap_ProductOrServiceAxis_33CFD0AB75C164FE4D1811A083434862" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProductsAndServicesDomain" xlink:label="loc_us-gaap_ProductsAndServicesDomain_67FEDB96594B99ABAAC311A08343DDEB" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ProductOrServiceAxis_33CFD0AB75C164FE4D1811A083434862" xlink:to="loc_us-gaap_ProductsAndServicesDomain_67FEDB96594B99ABAAC311A08343DDEB" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_6BF4C8EDA87A7FEAE76411A083435617" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_E9943D60AA40FABF0F0111A083435E8E" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_6BF4C8EDA87A7FEAE76411A083435617" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_361C47BB0443A8FA5C2D11A083432986" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_6BF4C8EDA87A7FEAE76411A083435617" xlink:to="loc_us-gaap_SegmentDomain_361C47BB0443A8FA5C2D11A083432986" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis" xlink:label="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_D0C0CBD07CBF448379B511A0835217E0" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_E9943D60AA40FABF0F0111A083435E8E" xlink:to="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_D0C0CBD07CBF448379B511A0835217E0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ReceivablesBillingStatusDomain" xlink:label="loc_us-gaap_ReceivablesBillingStatusDomain_DC79697733BF7B26CB2311A0835201D2" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivablesByBillingStatusTypeAxis_D0C0CBD07CBF448379B511A0835217E0" xlink:to="loc_us-gaap_ReceivablesBillingStatusDomain_DC79697733BF7B26CB2311A0835201D2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis" xlink:label="loc_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_BAAFFA725BF2E34A2D1611A083527976" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_E9943D60AA40FABF0F0111A083435E8E" xlink:to="loc_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_BAAFFA725BF2E34A2D1611A083527976" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ReceivableTypeDomain" xlink:label="loc_us-gaap_ReceivableTypeDomain_7347C538BA06785271B911A08352DB52" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_BAAFFA725BF2E34A2D1611A083527976" xlink:to="loc_us-gaap_ReceivableTypeDomain_7347C538BA06785271B911A08352DB52" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_PoscoEnergyMember" xlink:label="loc_fcel_PoscoEnergyMember_251B387934BCAC11DEDF11A08352EE70" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivableTypeDomain_7347C538BA06785271B911A08352DB52" xlink:to="loc_fcel_PoscoEnergyMember_251B387934BCAC11DEDF11A08352EE70" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FinancialInstrumentAxis" xlink:label="loc_us-gaap_FinancialInstrumentAxis_FAC52B6BB19780C4243711A08352AC99" xlink:type="locator" />
    <presentationArc order="8" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_E9943D60AA40FABF0F0111A083435E8E" xlink:to="loc_us-gaap_FinancialInstrumentAxis_FAC52B6BB19780C4243711A08352AC99" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain" xlink:label="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_7111740043F8AA33FBD511A083529F76" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_FinancialInstrumentAxis_FAC52B6BB19780C4243711A08352AC99" xlink:to="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_7111740043F8AA33FBD511A083529F76" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementGeographicalAxis" xlink:label="loc_us-gaap_StatementGeographicalAxis_90F4860FBAED8E39471211A083520E73" xlink:type="locator" />
    <presentationArc order="9" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_E9943D60AA40FABF0F0111A083435E8E" xlink:to="loc_us-gaap_StatementGeographicalAxis_90F4860FBAED8E39471211A083520E73" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SegmentGeographicalDomain" xlink:label="loc_us-gaap_SegmentGeographicalDomain_3178355F28CE7A41002811A08352A9A4" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementGeographicalAxis_90F4860FBAED8E39471211A083520E73" xlink:to="loc_us-gaap_SegmentGeographicalDomain_3178355F28CE7A41002811A08352A9A4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_0AAB4958D9EDD6D5856E11A08352F14F" xlink:type="locator" />
    <presentationArc order="10" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_E9943D60AA40FABF0F0111A083435E8E" xlink:to="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_0AAB4958D9EDD6D5856E11A08352F14F" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GovernmentContractReceivable" xlink:label="loc_us-gaap_GovernmentContractReceivable_66CEBFA8F1E4E30CB67B11A08352E393" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_0AAB4958D9EDD6D5856E11A08352F14F" xlink:to="loc_us-gaap_GovernmentContractReceivable_66CEBFA8F1E4E30CB67B11A08352E393" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GovernmentContractReceivableUnbilledAmounts" xlink:label="loc_us-gaap_GovernmentContractReceivableUnbilledAmounts_2ABF7C49AB2A7817347611A083529C15" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_0AAB4958D9EDD6D5856E11A08352F14F" xlink:to="loc_us-gaap_GovernmentContractReceivableUnbilledAmounts_2ABF7C49AB2A7817347611A083529C15" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_UsGovernmentAccountsReceivableTotal" xlink:label="loc_fcel_UsGovernmentAccountsReceivableTotal_C2CF604BCB377119513B11A08352C3CB" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_0AAB4958D9EDD6D5856E11A08352F14F" xlink:to="loc_fcel_UsGovernmentAccountsReceivableTotal_C2CF604BCB377119513B11A08352C3CB" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms" xlink:label="loc_us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms_8C76854EF81607C5B5F711A0835241F9" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_0AAB4958D9EDD6D5856E11A08352F14F" xlink:to="loc_us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms_8C76854EF81607C5B5F711A0835241F9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_UnbilledContractsReceivable" xlink:label="loc_us-gaap_UnbilledContractsReceivable_63F48A687F4FE882DD8211A083523E5B" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_0AAB4958D9EDD6D5856E11A08352F14F" xlink:to="loc_us-gaap_UnbilledContractsReceivable_63F48A687F4FE882DD8211A083523E5B" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_CommercialCustomersAccountsReceivable" xlink:label="loc_fcel_CommercialCustomersAccountsReceivable_68595A2170766A22462C11A08352D139" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_0AAB4958D9EDD6D5856E11A08352F14F" xlink:to="loc_fcel_CommercialCustomersAccountsReceivable_68595A2170766A22462C11A08352D139" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaap_AccountsReceivableNetCurrent_CBA2ED129BF8F45E825E11A08352FF89" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_0AAB4958D9EDD6D5856E11A08352F14F" xlink:to="loc_us-gaap_AccountsReceivableNetCurrent_CBA2ED129BF8F45E825E11A08352FF89" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableRelatedPartiesCurrent" xlink:label="loc_us-gaap_AccountsReceivableRelatedPartiesCurrent_3BFB3225D2268023437411A083525220" xlink:type="locator" />
    <presentationArc order="8" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_0AAB4958D9EDD6D5856E11A08352F14F" xlink:to="loc_us-gaap_AccountsReceivableRelatedPartiesCurrent_3BFB3225D2268023437411A083525220" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_D9D845511D1F1EF9AAA511A08352D74D" xlink:type="locator" />
    <presentationArc order="9" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_0AAB4958D9EDD6D5856E11A08352F14F" xlink:to="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_D9D845511D1F1EF9AAA511A08352D74D" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/AccountsReceivableLevel2Policies" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ReceivablesAbstract" xlink:label="loc_us-gaap_ReceivablesAbstract_FDDF3962F9A15FCF1C801217357658F7" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="loc_us-gaap_RevenueRecognitionPolicyTextBlock_135ED6D064F7963D9D1B11A08352C956" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivablesAbstract_FDDF3962F9A15FCF1C801217357658F7" xlink:to="loc_us-gaap_RevenueRecognitionPolicyTextBlock_135ED6D064F7963D9D1B11A08352C956" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/AccountsReceivableTables" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ReceivablesAbstract" xlink:label="loc_us-gaap_ReceivablesAbstract_479263F660E970DE97261216C10A4A37" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_E167FC3C0ECEFA19E87711A083527B40" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ReceivablesAbstract_479263F660E970DE97261216C10A4A37" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_E167FC3C0ECEFA19E87711A083527B40" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/AccruedLiabilities" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PayablesAndAccrualsAbstract" xlink:label="loc_us-gaap_PayablesAndAccrualsAbstract_02F0DD96D3D13A6DCD3EC4DC32F055FA" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:label="loc_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_2321567368A8B2442F46C4DC32F06B52" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PayablesAndAccrualsAbstract_02F0DD96D3D13A6DCD3EC4DC32F055FA" xlink:to="loc_us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_2321567368A8B2442F46C4DC32F06B52" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/AccruedLiabilitiesDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedLiabilitiesCurrentAbstract" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_97AD024566C0E5FDC17CE444CA2CEC59" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent_56ABB8747580FC65A0E5E444CA2C9D24" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_97AD024566C0E5FDC17CE444CA2CEC59" xlink:to="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent_56ABB8747580FC65A0E5E444CA2C9D24" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_AccruedContractAndOperatingCosts" xlink:label="loc_fcel_AccruedContractAndOperatingCosts_9A98ED76A5CBAA76FC5CE444CA2CA357" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_97AD024566C0E5FDC17CE444CA2CEC59" xlink:to="loc_fcel_AccruedContractAndOperatingCosts_9A98ED76A5CBAA76FC5CE444CA2CA357" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProductWarrantyAccrual" xlink:label="loc_us-gaap_ProductWarrantyAccrual_6170E9345823B7AD06BBE444CA2C0489" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_97AD024566C0E5FDC17CE444CA2CEC59" xlink:to="loc_us-gaap_ProductWarrantyAccrual_6170E9345823B7AD06BBE444CA2C0489" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ReserveForLongTermServiceAgreement" xlink:label="loc_fcel_ReserveForLongTermServiceAgreement_DBDC1D9EEB30C120B77FE444CA2C7B44" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_97AD024566C0E5FDC17CE444CA2CEC59" xlink:to="loc_fcel_ReserveForLongTermServiceAgreement_DBDC1D9EEB30C120B77FE444CA2C7B44" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ReserveForRepairAndUpgradeProgram" xlink:label="loc_fcel_ReserveForRepairAndUpgradeProgram_AD47983F24C560F011E2E444CA2CC06E" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_97AD024566C0E5FDC17CE444CA2CEC59" xlink:to="loc_fcel_ReserveForRepairAndUpgradeProgram_AD47983F24C560F011E2E444CA2CC06E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaap_OtherAccruedLiabilitiesCurrent_45B2FAA934757A5BAC1DE444CA2CBC20" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_97AD024566C0E5FDC17CE444CA2CEC59" xlink:to="loc_us-gaap_OtherAccruedLiabilitiesCurrent_45B2FAA934757A5BAC1DE444CA2CBC20" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent_05483F3E5385C3226022E444CA2C3FAE" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_97AD024566C0E5FDC17CE444CA2CEC59" xlink:to="loc_us-gaap_AccruedLiabilitiesCurrent_05483F3E5385C3226022E444CA2C3FAE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProductWarrantyAccrualWarrantiesIssued" xlink:label="loc_us-gaap_ProductWarrantyAccrualWarrantiesIssued_5F5552D0E36A36FDF373E444CA2C1256" xlink:type="locator" />
    <presentationArc order="8" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_97AD024566C0E5FDC17CE444CA2CEC59" xlink:to="loc_us-gaap_ProductWarrantyAccrualWarrantiesIssued_5F5552D0E36A36FDF373E444CA2C1256" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ProductWarrantyAccrualPaymentAndAdjustments" xlink:label="loc_fcel_ProductWarrantyAccrualPaymentAndAdjustments_E5104659BA80CF703F81E444CA2CC6C7" xlink:type="locator" />
    <presentationArc order="9" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_97AD024566C0E5FDC17CE444CA2CEC59" xlink:to="loc_fcel_ProductWarrantyAccrualPaymentAndAdjustments_E5104659BA80CF703F81E444CA2CC6C7" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_LossReserveOnServiceAgreements" xlink:label="loc_fcel_LossReserveOnServiceAgreements_14D244AAB206A4DE0FABE444CA2CCE2E" xlink:type="locator" />
    <presentationArc order="10" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_97AD024566C0E5FDC17CE444CA2CEC59" xlink:to="loc_fcel_LossReserveOnServiceAgreements_14D244AAB206A4DE0FABE444CA2CCE2E" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ReserveForPerformanceGuarantees" xlink:label="loc_fcel_ReserveForPerformanceGuarantees_1A855BAF053225A03D9EE444CA2CEA87" xlink:type="locator" />
    <presentationArc order="11" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_97AD024566C0E5FDC17CE444CA2CEC59" xlink:to="loc_fcel_ReserveForPerformanceGuarantees_1A855BAF053225A03D9EE444CA2CEA87" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_CostsForRepairAndUpgrades" xlink:label="loc_fcel_CostsForRepairAndUpgrades_86D3CBD24C74981CA8A5E444CA2CE4D7" xlink:type="locator" />
    <presentationArc order="12" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_97AD024566C0E5FDC17CE444CA2CEC59" xlink:to="loc_fcel_CostsForRepairAndUpgrades_86D3CBD24C74981CA8A5E444CA2CE4D7" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/AccruedLiabilitiesTables" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedLiabilitiesCurrentAbstract" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_A09270AAB59FE0FFABECC4DC33E0C822" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock_2E19851A26EBCDE5B1CAC4DC33E04B08" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrentAbstract_A09270AAB59FE0FFABECC4DC33E0C822" xlink:to="loc_us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock_2E19851A26EBCDE5B1CAC4DC33E04B08" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/Acquisitions" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationsAbstract" xlink:label="loc_us-gaap_BusinessCombinationsAbstract_6D06201B0519E2D335201208D6CEC5CC" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock" xlink:label="loc_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_B81C5E9D893435D5B6E311A08381789A" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessCombinationsAbstract_6D06201B0519E2D335201208D6CEC5CC" xlink:to="loc_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_B81C5E9D893435D5B6E311A08381789A" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/AcquisitionsAcquisitionsTables" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationsAbstract" xlink:label="loc_us-gaap_BusinessCombinationsAbstract_316F98C456B751A4DD6B1209073E68FE" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_037CF56E1CDB8E0610BE11A08371A5D4" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessCombinationsAbstract_316F98C456B751A4DD6B1209073E68FE" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_037CF56E1CDB8E0610BE11A08371A5D4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_623880289F113329B25611A083718BC7" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_037CF56E1CDB8E0610BE11A08371A5D4" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_623880289F113329B25611A083718BC7" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_E9C88360D6017F1F46FB11A083714C47" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_623880289F113329B25611A083718BC7" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_E9C88360D6017F1F46FB11A083714C47" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_A8D7C0BAB7C9218BE3C011A08371D015" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_037CF56E1CDB8E0610BE11A08371A5D4" xlink:to="loc_us-gaap_BusinessAcquisitionLineItems_A8D7C0BAB7C9218BE3C011A08371D015" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_48778013E578F76570DD11A08371D95F" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_A8D7C0BAB7C9218BE3C011A08371D015" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_48778013E578F76570DD11A08371D95F" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/AcquisitionsDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationsAbstract" xlink:label="loc_us-gaap_BusinessCombinationsAbstract_91281AC4DE5CEE8CC6CDE444CA5B123D" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_58A702B51811B79A2B13E444CA5B460E" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessCombinationsAbstract_91281AC4DE5CEE8CC6CDE444CA5B123D" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_58A702B51811B79A2B13E444CA5B460E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_99C9074AE22603F87A8CE444CA5B779B" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_58A702B51811B79A2B13E444CA5B460E" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_99C9074AE22603F87A8CE444CA5B779B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5762BC06BD3726DACCE2E444CA5BF3BA" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_99C9074AE22603F87A8CE444CA5B779B" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5762BC06BD3726DACCE2E444CA5BF3BA" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_VersaAcquisitionMember" xlink:label="loc_fcel_VersaAcquisitionMember_644B5E9EA38A09D7D857E444CA5BDB6C" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_5762BC06BD3726DACCE2E444CA5BF3BA" xlink:to="loc_fcel_VersaAcquisitionMember_644B5E9EA38A09D7D857E444CA5BDB6C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_58A702B51811B79A2B13E444CA5B460E" xlink:to="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2C4C78F55C64DF336D4DE444CA5B43C8" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2C4C78F55C64DF336D4DE444CA5B43C8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_12D7C564917568C21F2AE444CA5BD629" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_12D7C564917568C21F2AE444CA5BD629" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_F2448B1D6779533B8A42E444CA5BF8A2" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_F2448B1D6779533B8A42E444CA5BF8A2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_893943A16CB2566039B6E444CA5BDD38" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_893943A16CB2566039B6E444CA5BDD38" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaap_Goodwill_A4E0DC15DC721AAD59AFE444CA5B143C" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_Goodwill_A4E0DC15DC721AAD59AFE444CA5B143C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_9CC305E40278A84E4F9DE444CA5B91D5" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_9CC305E40278A84E4F9DE444CA5B91D5" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_E6259DF162E0479EAA33E444CA5B4C34" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_E6259DF162E0479EAA33E444CA5B4C34" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_3D4C48AABB93AE5D0FCDE444CA5B8F33" xlink:type="locator" />
    <presentationArc order="8" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_3D4C48AABB93AE5D0FCDE444CA5B8F33" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_D3347DB884CF77CCB9BDE444CA5BA0C9" xlink:type="locator" />
    <presentationArc order="9" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_D3347DB884CF77CCB9BDE444CA5BA0C9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent_71D221B4210AC8433437E444CA5B8188" xlink:type="locator" />
    <presentationArc order="10" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent_71D221B4210AC8433437E444CA5B8188" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_39769C5F3A6889971889E444CA5B0B6C" xlink:type="locator" />
    <presentationArc order="11" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_39769C5F3A6889971889E444CA5B0B6C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_AFD897F0B5885BE69FE1E444CA5BEF84" xlink:type="locator" />
    <presentationArc order="12" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_AFD897F0B5885BE69FE1E444CA5BEF84" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:label="loc_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_F665BF41866E3B71A3B7E444CA5BE302" xlink:type="locator" />
    <presentationArc order="13" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_F665BF41866E3B71A3B7E444CA5BE302" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_38643A6FD78770A8814BE444CA5BC492" xlink:type="locator" />
    <presentationArc order="14" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_38643A6FD78770A8814BE444CA5BC492" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaap_CommonStockSharesIssued_5CD5678A45010C35B61CE444CA5B0DB4" xlink:type="locator" />
    <presentationArc order="15" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_CommonStockSharesIssued_5CD5678A45010C35B61CE444CA5B0DB4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:label="loc_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_A05E486A2C61084420EDE444CA5B2046" xlink:type="locator" />
    <presentationArc order="16" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_A05E486A2C61084420EDE444CA5B2046" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment" xlink:label="loc_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_8D5E294026882342BB7DE444CA5BDC24" xlink:type="locator" />
    <presentationArc order="17" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_8F46CB8B4D112A3C41F2E444CA5B55DF" xlink:to="loc_us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment_8D5E294026882342BB7DE444CA5BDC24" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnaudited" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaap_StatementOfFinancialPositionAbstract_63C2A914C9D534B1AB33E4449789E004" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_D37545737831EA644E0BE44497897AA8" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_63C2A914C9D534B1AB33E4449789E004" xlink:to="loc_us-gaap_StatementTable_D37545737831EA644E0BE44497897AA8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="loc_us-gaap_StatementScenarioAxis_E97CE48456DE54735C84E4449789EE03" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_D37545737831EA644E0BE44497897AA8" xlink:to="loc_us-gaap_StatementScenarioAxis_E97CE48456DE54735C84E4449789EE03" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_09FBB99289054D452CBDE4449789E26A" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementScenarioAxis_E97CE48456DE54735C84E4449789EE03" xlink:to="loc_us-gaap_ScenarioUnspecifiedDomain_09FBB99289054D452CBDE4449789E26A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_AACE45E8A7E3ACC45EE0E44497898A62" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_D37545737831EA644E0BE44497897AA8" xlink:to="loc_us-gaap_StatementLineItems_AACE45E8A7E3ACC45EE0E44497898A62" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_AACE45E8A7E3ACC45EE0E44497898A62" xlink:to="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_4B335661CC97AC947BE4E44497898CBD" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_4B335661CC97AC947BE4E44497898CBD" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_B54B194CC4FBB46374ABE444978975B8" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_B54B194CC4FBB46374ABE444978975B8" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_LicenseFeeReceivable" xlink:label="loc_fcel_LicenseFeeReceivable_48468317F10415E220B0E44497897D6A" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:to="loc_fcel_LicenseFeeReceivable_48468317F10415E220B0E44497897D6A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaap_AccountsReceivableNetCurrent_106E3CCB1B52663A5DFCE4449789301A" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:to="loc_us-gaap_AccountsReceivableNetCurrent_106E3CCB1B52663A5DFCE4449789301A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaap_InventoryNet_9666BFDB3628363E7731E4449789F7BF" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:to="loc_us-gaap_InventoryNet_9666BFDB3628363E7731E4449789F7BF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaap_OtherAssetsCurrent_944E955340C36FB09ED7E4449789FA03" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:to="loc_us-gaap_OtherAssetsCurrent_944E955340C36FB09ED7E4449789FA03" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaap_AssetsCurrent_2501FB76E3EAA84CD5F8E44497898883" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsCurrentAbstract_FCB6D86BEC89547F3545E4449789334D" xlink:to="loc_us-gaap_AssetsCurrent_2501FB76E3EAA84CD5F8E44497898883" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsNoncurrent" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_F2241D8C1898AEA14472E4449789A224" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_F2241D8C1898AEA14472E4449789A224" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_DF36903377A21FDB302DE44497899206" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_DF36903377A21FDB302DE44497899206" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaap_Goodwill_4AFF3A2B4908FEDAD562E4449789EFDB" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_Goodwill_4AFF3A2B4908FEDAD562E4449789EFDB" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_4064E41056DB52807E2BE44497891C45" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_4064E41056DB52807E2BE44497891C45" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity" xlink:label="loc_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_9ECC43AF0C5FBD5D6DD7E4449789C55D" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity_9ECC43AF0C5FBD5D6DD7E4449789C55D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaap_OtherAssetsNoncurrent_74DA8BF8A473C403BB6AE44497892773" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_OtherAssetsNoncurrent_74DA8BF8A473C403BB6AE44497892773" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaap_Assets_71267649A030300CD46DE44497897982" xlink:type="locator" />
    <presentationArc order="8" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AssetsAbstract_959AAB26C6DC7DABCC77E44497892252" xlink:to="loc_us-gaap_Assets_71267649A030300CD46DE44497897982" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_AACE45E8A7E3ACC45EE0E44497898A62" xlink:to="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtCurrent" xlink:label="loc_us-gaap_DebtCurrent_3D8548CCEF5798A9DD0AE4449789315B" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:to="loc_us-gaap_DebtCurrent_3D8548CCEF5798A9DD0AE4449789315B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaap_AccountsPayableCurrent_A5661EDC74406B801C21E4449798A4F3" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:to="loc_us-gaap_AccountsPayableCurrent_A5661EDC74406B801C21E4449798A4F3" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DueToAffiliateCurrent" xlink:label="loc_us-gaap_DueToAffiliateCurrent_88BED2ECB0D2A5CC87A7E4449798DE60" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:to="loc_us-gaap_DueToAffiliateCurrent_88BED2ECB0D2A5CC87A7E4449798DE60" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent_C79C81F41E6852E12911E4449798A73C" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:to="loc_us-gaap_AccruedLiabilitiesCurrent_C79C81F41E6852E12911E4449798A73C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredRevenueCurrent" xlink:label="loc_us-gaap_DeferredRevenueCurrent_73A245D52C3A176AC482E44497980E31" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:to="loc_us-gaap_DeferredRevenueCurrent_73A245D52C3A176AC482E44497980E31" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_PreferredStockObligationOfSubsidiary" xlink:label="loc_fcel_PreferredStockObligationOfSubsidiary_91AAE79B3284E4C80F21E444979859DF" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:to="loc_fcel_PreferredStockObligationOfSubsidiary_91AAE79B3284E4C80F21E444979859DF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaap_LiabilitiesCurrent_F510D409A8F4C32DA18AE4449798C007" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_8339EB69EB101160E176E44497894B90" xlink:to="loc_us-gaap_LiabilitiesCurrent_F510D409A8F4C32DA18AE4449798C007" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredRevenueNoncurrent" xlink:label="loc_us-gaap_DeferredRevenueNoncurrent_38A1D17ECB0AC8B7ECBCE444979829DB" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_us-gaap_DeferredRevenueNoncurrent_38A1D17ECB0AC8B7ECBCE444979829DB" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_LongTermPreferredStockObligationOfSubsidiary" xlink:label="loc_fcel_LongTermPreferredStockObligationOfSubsidiary_F01C82E4AEAEABCAC5F1E44497989763" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_fcel_LongTermPreferredStockObligationOfSubsidiary_F01C82E4AEAEABCAC5F1E44497989763" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent_1C9A576CFBC13434145AE44497981D93" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_us-gaap_OtherLiabilitiesNoncurrent_1C9A576CFBC13434145AE44497981D93" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaap_Liabilities_CBDFDD26C00F135DE133E4449798B1AE" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_us-gaap_Liabilities_CBDFDD26C00F135DE133E4449798B1AE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TemporaryEquityCarryingAmountAttributableToParent" xlink:label="loc_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_DA54DA67F134465FC76FE44497980F5A" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_DA54DA67F134465FC76FE44497980F5A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaap_EquityAbstract_7A91D69B4959A7D23265E4449798CB37" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_us-gaap_EquityAbstract_7A91D69B4959A7D23265E4449798CB37" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityAbstract_7A91D69B4959A7D23265E4449798CB37" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaap_CommonStockValue_948146D3CDB846527D34E44497986FE8" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:to="loc_us-gaap_CommonStockValue_948146D3CDB846527D34E44497986FE8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaap_AdditionalPaidInCapitalCommonStock_318A9036E6D43BF0FE44E44497985FAB" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:to="loc_us-gaap_AdditionalPaidInCapitalCommonStock_318A9036E6D43BF0FE44E44497985FAB" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaap_RetainedEarningsAccumulatedDeficit_24F50E6E9DE054FE4D89E44497986633" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:to="loc_us-gaap_RetainedEarningsAccumulatedDeficit_24F50E6E9DE054FE4D89E44497986633" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_59A1E72D9C34A3246325E44497985F82" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_59A1E72D9C34A3246325E44497985F82" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TreasuryStockValue" xlink:label="loc_us-gaap_TreasuryStockValue_AE9BBF5EB6370E85E7EAE44497980DB3" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:to="loc_us-gaap_TreasuryStockValue_AE9BBF5EB6370E85E7EAE44497980DB3" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredCompensationEquity" xlink:label="loc_us-gaap_DeferredCompensationEquity_631DA9B4D16CD4FE02F3E59630643D20" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:to="loc_us-gaap_DeferredCompensationEquity_631DA9B4D16CD4FE02F3E59630643D20" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaap_StockholdersEquity_0CA04C22C1E25179DB37E444979800D6" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_1A3197FF0C2BC1AB2BE1E444979807CF" xlink:to="loc_us-gaap_StockholdersEquity_0CA04C22C1E25179DB37E444979800D6" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaap_MinorityInterest_E81600397319B9EC694DE4449798F36B" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityAbstract_7A91D69B4959A7D23265E4449798CB37" xlink:to="loc_us-gaap_MinorityInterest_E81600397319B9EC694DE4449798F36B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_734FE7F29924A53C17C0E4449798BB5E" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityAbstract_7A91D69B4959A7D23265E4449798CB37" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_734FE7F29924A53C17C0E4449798BB5E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_81DABD171A7432B6E63BE44497989DEB" xlink:type="locator" />
    <presentationArc order="8" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C1790E5FCA63CE6044A9E444978976FB" xlink:to="loc_us-gaap_LiabilitiesAndStockholdersEquity_81DABD171A7432B6E63BE44497989DEB" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnauditedParenthetical" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_B3EA54D72585E1E8785311A083B0C075" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="loc_us-gaap_StatementScenarioAxis_77983C80A19BAA0B8D2611A083B02D4F" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_B3EA54D72585E1E8785311A083B0C075" xlink:to="loc_us-gaap_StatementScenarioAxis_77983C80A19BAA0B8D2611A083B02D4F" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_91F8BB80ACBF51EA625D11A083B0A24F" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementScenarioAxis_77983C80A19BAA0B8D2611A083B02D4F" xlink:to="loc_us-gaap_ScenarioUnspecifiedDomain_91F8BB80ACBF51EA625D11A083B0A24F" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaap_StatementClassOfStockAxis_29EEF912BE25EACB41A311A083B01B12" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_B3EA54D72585E1E8785311A083B0C075" xlink:to="loc_us-gaap_StatementClassOfStockAxis_29EEF912BE25EACB41A311A083B01B12" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaap_ClassOfStockDomain_01685EBD841B6DA5D1FE11A083B0E3A1" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementClassOfStockAxis_29EEF912BE25EACB41A311A083B01B12" xlink:to="loc_us-gaap_ClassOfStockDomain_01685EBD841B6DA5D1FE11A083B0E3A1" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_B3E71E325AE3C316F76711A083B0A44E" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_B3EA54D72585E1E8785311A083B0C075" xlink:to="loc_us-gaap_StatementLineItems_B3E71E325AE3C316F76711A083B0A44E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:type="locator" />
    <presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B3E71E325AE3C316F76711A083B0A44E" xlink:to="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockLiquidationPreferenceValue" xlink:label="loc_us-gaap_PreferredStockLiquidationPreferenceValue_948B90DFDF798F8A0AA911F1DAD912C0" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:to="loc_us-gaap_PreferredStockLiquidationPreferenceValue_948B90DFDF798F8A0AA911F1DAD912C0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaap_CommonStockParOrStatedValuePerShare_972F8A867B923B7B026711A083B086A6" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:to="loc_us-gaap_CommonStockParOrStatedValuePerShare_972F8A867B923B7B026711A083B086A6" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaap_CommonStockSharesAuthorized_38A800B657481FF5C6B611A083B06A45" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:to="loc_us-gaap_CommonStockSharesAuthorized_38A800B657481FF5C6B611A083B06A45" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaap_CommonStockSharesIssued_25D7BD611DDE2ECAF1C711A083B07E8D" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:to="loc_us-gaap_CommonStockSharesIssued_25D7BD611DDE2ECAF1C711A083B07E8D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaap_CommonStockSharesOutstanding_4A01D1CA743B1A5FD09A11A083B0F4DD" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:to="loc_us-gaap_CommonStockSharesOutstanding_4A01D1CA743B1A5FD09A11A083B0F4DD" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TreasuryStockShares" xlink:label="loc_us-gaap_TreasuryStockShares_96822625929DB0DA706D11A083B0C517" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_E444CBC009715108B0C711A083B0FBA2" xlink:to="loc_us-gaap_TreasuryStockShares_96822625929DB0DA706D11A083B0C517" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfCashFlowsUnaudited" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="loc_us-gaap_StatementOfCashFlowsAbstract_11C0C39282D69C1634ACE444CA6BF7FE" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_0ED75C6B2D1781592814E444CA6B5E5D" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfCashFlowsAbstract_11C0C39282D69C1634ACE444CA6BF7FE" xlink:to="loc_us-gaap_StatementTable_0ED75C6B2D1781592814E444CA6B5E5D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="loc_us-gaap_StatementScenarioAxis_624FE9CC20C5A3CCAFADE444CA6B6BA4" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_0ED75C6B2D1781592814E444CA6B5E5D" xlink:to="loc_us-gaap_StatementScenarioAxis_624FE9CC20C5A3CCAFADE444CA6B6BA4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_EEB358330DE28E2341A1E444CA6B7239" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementScenarioAxis_624FE9CC20C5A3CCAFADE444CA6B6BA4" xlink:to="loc_us-gaap_ScenarioUnspecifiedDomain_EEB358330DE28E2341A1E444CA6B7239" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_0ED75C6B2D1781592814E444CA6B5E5D" xlink:to="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_12FA893F024ADC337EF1E444CA6B6A4B" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A" xlink:to="loc_us-gaap_ProfitLoss_12FA893F024ADC337EF1E444CA6B6A4B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A" xlink:to="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaap_ShareBasedCompensation_BC43A92C4F9923630F3BE444CA6B269D" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:to="loc_us-gaap_ShareBasedCompensation_BC43A92C4F9923630F3BE444CA6B269D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_87810C2D8EC582C8F936E444CA6B41B5" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_87810C2D8EC582C8F936E444CA6B41B5" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Depreciation" xlink:label="loc_us-gaap_Depreciation_1C2FAE83DC7A3EBE5726E444CA6B1ABA" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:to="loc_us-gaap_Depreciation_1C2FAE83DC7A3EBE5726E444CA6B1ABA" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_Interestexpenseonpreferredstockobligations" xlink:label="loc_fcel_Interestexpenseonpreferredstockobligations_335BC88D6AFDE4A8292EE444CA6B51AD" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:to="loc_fcel_Interestexpenseonpreferredstockobligations_335BC88D6AFDE4A8292EE444CA6B51AD" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNoncashIncomeExpense" xlink:label="loc_us-gaap_OtherNoncashIncomeExpense_34FE68A1D822D597B60BE444CA6B9DBC" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:to="loc_us-gaap_OtherNoncashIncomeExpense_34FE68A1D822D597B60BE444CA6B9DBC" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingAssetsAbstract" xlink:label="loc_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:to="loc_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_29269E6060AB1C40809DE444CA6B00DC" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_29269E6060AB1C40809DE444CA6B00DC" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaap_IncreaseDecreaseInInventories_785859050D873E843B7EE444CA6B1FF8" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2" xlink:to="loc_us-gaap_IncreaseDecreaseInInventories_785859050D873E843B7EE444CA6B1FF8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherOperatingAssets_DB0765F856A1A0554144E444CA7A3ACE" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_D90C140832FF9EEA0F2AE444CA6BDDC2" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherOperatingAssets_DB0765F856A1A0554144E444CA7A3ACE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract" xlink:label="loc_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_C503D26ED08AD8D8DD41E444CA6B360C" xlink:to="loc_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsPayable_A2636845C25F240F78BCE444CA7A1D5D" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsPayable_A2636845C25F240F78BCE444CA7A1D5D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:label="loc_us-gaap_IncreaseDecreaseInAccruedLiabilities_C32C8EFA21F7A60CEB6CE444CA7AEF47" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B" xlink:to="loc_us-gaap_IncreaseDecreaseInAccruedLiabilities_C32C8EFA21F7A60CEB6CE444CA7AEF47" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="loc_us-gaap_IncreaseDecreaseInDeferredRevenue_4A9C01E6ED435CFAC7AFE444CA7A9D56" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_146DB9237C49F9236ECAE444CA7AD75B" xlink:to="loc_us-gaap_IncreaseDecreaseInDeferredRevenue_4A9C01E6ED435CFAC7AFE444CA7A9D56" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_A12C3DB852D6A649E692E444CA7A0CD0" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_DEE91A28C8D768E93F22E444CA6BF27A" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_A12C3DB852D6A649E692E444CA7A0CD0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireProductiveAssets" xlink:label="loc_us-gaap_PaymentsToAcquireProductiveAssets_ACB13F0627BD99855403E444CA7AE2AD" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:to="loc_us-gaap_PaymentsToAcquireProductiveAssets_ACB13F0627BD99855403E444CA7AE2AD" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAcquiredFromAcquisition" xlink:label="loc_us-gaap_CashAcquiredFromAcquisition_F135920A7B6116E5EBA3E444CA7ADF9A" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:to="loc_us-gaap_CashAcquiredFromAcquisition_F135920A7B6116E5EBA3E444CA7ADF9A" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_TreasuryNotesMatured" xlink:label="loc_fcel_TreasuryNotesMatured_BFF650315D5999DEAA3DE444CA7A85DE" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:to="loc_fcel_TreasuryNotesMatured_BFF650315D5999DEAA3DE444CA7A85DE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_12DA565E1C8DD3C46431E444CA7A1186" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_57ED5CDD81A06636F98EE444CA7AC656" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_12DA565E1C8DD3C46431E444CA7A1186" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RepaymentsOfLongTermDebt" xlink:label="loc_us-gaap_RepaymentsOfLongTermDebt_E4BC04CC2CA7980DDC03E444CA7A8AC0" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_us-gaap_RepaymentsOfLongTermDebt_E4BC04CC2CA7980DDC03E444CA7A8AC0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfDebt" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfDebt_010E0118FEF56F419B84E444CA7A8CB9" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_us-gaap_ProceedsFromRepaymentsOfDebt_010E0118FEF56F419B84E444CA7A8CB9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromMinorityShareholders" xlink:label="loc_us-gaap_ProceedsFromMinorityShareholders_7B1B46D56035330805D4E444CA7A5A88" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_us-gaap_ProceedsFromMinorityShareholders_7B1B46D56035330805D4E444CA7A5A88" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsOfDebtIssuanceCosts" xlink:label="loc_us-gaap_PaymentsOfDebtIssuanceCosts_7D031A0624E05DEEB583E444CA7A5950" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_us-gaap_PaymentsOfDebtIssuanceCosts_7D031A0624E05DEEB583E444CA7A5950" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities_5F36F0FD776BF5444393E444CA7AEAE3" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities_5F36F0FD776BF5444393E444CA7AEAE3" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_PaymentOfPreferredDividendsAndReturnOfCapital" xlink:label="loc_fcel_PaymentOfPreferredDividendsAndReturnOfCapital_352CD056917601FB9306E444CA7AA8A2" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_fcel_PaymentOfPreferredDividendsAndReturnOfCapital_352CD056917601FB9306E444CA7AA8A2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaap_ProceedsFromIssuanceOfCommonStock_B9A198B5884C91BB776FE444CA7A53E0" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_us-gaap_ProceedsFromIssuanceOfCommonStock_B9A198B5884C91BB776FE444CA7A53E0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_F15799A09413B7B08B3FE444CA7A737F" xlink:type="locator" />
    <presentationArc order="8" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_3D0BB6A460FF53490F67E444CA7A43F9" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_F15799A09413B7B08B3FE444CA7A737F" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations" xlink:label="loc_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations_3528D41A98771ED1C05DE444CA7A6DDA" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations_3528D41A98771ED1C05DE444CA7A6DDA" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_6C79B4782B974D2BF27AE444CA7A1592" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_6C79B4782B974D2BF27AE444CA7A1592" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_567DF6D91C1E07C7C3CAE444CA7A08D3" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_567DF6D91C1E07C7C3CAE444CA7A08D3" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_01134C5A79265D5139BCE444CA7AEA96" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_01134C5A79265D5139BCE444CA7AEA96" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="loc_us-gaap_SupplementalCashFlowInformationAbstract_AEE5D9966BB1B2153BA0E444CA7A0654" xlink:type="locator" />
    <presentationArc order="8" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_SupplementalCashFlowInformationAbstract_AEE5D9966BB1B2153BA0E444CA7A0654" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestPaid" xlink:label="loc_us-gaap_InterestPaid_EEACD8DC73FEB1D1723EE444CA7A2F03" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_SupplementalCashFlowInformationAbstract_AEE5D9966BB1B2153BA0E444CA7A0654" xlink:to="loc_us-gaap_InterestPaid_EEACD8DC73FEB1D1723EE444CA7A2F03" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:label="loc_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F" xlink:type="locator" />
    <presentationArc order="9" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_CBE8E5C899D8B1FF086BE444CA6BFF8C" xlink:to="loc_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation" xlink:label="loc_fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation_EB36F45D8745ACFC3CB3E444CA7A8ACB" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F" xlink:to="loc_fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation_EB36F45D8745ACFC3CB3E444CA7A8ACB" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions" xlink:label="loc_fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions_6171D501C48677470A0EE444CA7A5A14" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F" xlink:to="loc_fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions_6171D501C48677470A0EE444CA7A5A14" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_4642FD9BA357B4663849E444CA7A8C2D" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_6E6DE9C976734AA1773CE444CA7AAA0F" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_4642FD9BA357B4663849E444CA7A8C2D" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfOperationsUnaudited" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="loc_us-gaap_IncomeStatementAbstract_4198E4579ACD65AE2899F4223B664BD1" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_D0B133B177A3B24F1BF0F4223B664994" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementAbstract_4198E4579ACD65AE2899F4223B664BD1" xlink:to="loc_us-gaap_StatementTable_D0B133B177A3B24F1BF0F4223B664994" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="loc_us-gaap_StatementScenarioAxis_B0C6798F6E0D6BF6E911F4223B663654" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_D0B133B177A3B24F1BF0F4223B664994" xlink:to="loc_us-gaap_StatementScenarioAxis_B0C6798F6E0D6BF6E911F4223B663654" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_298A10650C732C45B95CF4223B66A85C" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementScenarioAxis_B0C6798F6E0D6BF6E911F4223B663654" xlink:to="loc_us-gaap_ScenarioUnspecifiedDomain_298A10650C732C45B95CF4223B66A85C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_D0B133B177A3B24F1BF0F4223B664994" xlink:to="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RevenuesAbstract" xlink:label="loc_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueGoodsNet" xlink:label="loc_us-gaap_SalesRevenueGoodsNet_D3A68A33E97597C7EB17F4223B666CD4" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:to="loc_us-gaap_SalesRevenueGoodsNet_D3A68A33E97597C7EB17F4223B666CD4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SalesRevenueServicesNet" xlink:label="loc_us-gaap_SalesRevenueServicesNet_262E8E1BE6484065ADD8F4223B6667E3" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:to="loc_us-gaap_SalesRevenueServicesNet_262E8E1BE6484065ADD8F4223B6667E3" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned" xlink:label="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned_CE62842376023BAD2B8EF4223B76C4AC" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:to="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned_CE62842376023BAD2B8EF4223B76C4AC" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaap_Revenues_F2671D178C923608D8C9F4223B76AC6F" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RevenuesAbstract_F9406D883D0107833A5FF4223B66B754" xlink:to="loc_us-gaap_Revenues_F2671D178C923608D8C9F4223B76AC6F" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfRevenueAbstract" xlink:label="loc_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfGoodsSold" xlink:label="loc_us-gaap_CostOfGoodsSold_98B02ED9CFE9F59D3701F4223B760458" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:to="loc_us-gaap_CostOfGoodsSold_98B02ED9CFE9F59D3701F4223B760458" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfServices" xlink:label="loc_us-gaap_CostOfServices_8B355643F75DA28B7E1DF4223B7627F3" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:to="loc_us-gaap_CostOfServices_8B355643F75DA28B7E1DF4223B7627F3" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross" xlink:label="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_FDCFE9674FD7CE20D3E0F4223B762237" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:to="loc_us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross_FDCFE9674FD7CE20D3E0F4223B762237" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaap_CostOfRevenue_2B09F646AFE70C28B054F4223B765639" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CostOfRevenueAbstract_14755B68B74ED551B69BF4223B765727" xlink:to="loc_us-gaap_CostOfRevenue_2B09F646AFE70C28B054F4223B765639" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaap_GrossProfit_0C13C00B19FCC3DEF02BF4223B7602CF" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_GrossProfit_0C13C00B19FCC3DEF02BF4223B7602CF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense_9EDDF773ADFE4BDC7D8FF4223B76511D" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpense_9EDDF773ADFE4BDC7D8FF4223B76511D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaap_ResearchAndDevelopmentExpense_5C85257AE972BB6AB380F4223B76F368" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724" xlink:to="loc_us-gaap_ResearchAndDevelopmentExpense_5C85257AE972BB6AB380F4223B76F368" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaap_OperatingExpenses_DA60C0BF05971D094ED8F4223B76251B" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OperatingExpensesAbstract_86E077E4BE6598B8AD9DF4223B767724" xlink:to="loc_us-gaap_OperatingExpenses_DA60C0BF05971D094ED8F4223B76251B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaap_OperatingIncomeLoss_B370718BBCA46EAC6EBEF4223B768328" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_OperatingIncomeLoss_B370718BBCA46EAC6EBEF4223B768328" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaap_InterestExpense_57C638D6E1F7EF1F306DF4223B7667B7" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_InterestExpense_57C638D6E1F7EF1F306DF4223B7667B7" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_8597B280F6FBBC62B726F4223B76E79E" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_8597B280F6FBBC62B726F4223B76E79E" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_LicenseFeeAndRoyaltyIncome" xlink:label="loc_fcel_LicenseFeeAndRoyaltyIncome_54A32E2EF080B9AB56ACF4223B768269" xlink:type="locator" />
    <presentationArc order="8" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_fcel_LicenseFeeAndRoyaltyIncome_54A32E2EF080B9AB56ACF4223B768269" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_50829666AF35ACB847D9F4223B76E102" xlink:type="locator" />
    <presentationArc order="9" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_50829666AF35ACB847D9F4223B76E102" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ED25996200D7F6A79DECF4223B768ECB" xlink:type="locator" />
    <presentationArc order="10" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_ED25996200D7F6A79DECF4223B768ECB" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_E119561B7A212B26D3AAF4223B769FA7" xlink:type="locator" />
    <presentationArc order="11" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_E119561B7A212B26D3AAF4223B769FA7" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_5E9421A58F6117521785F4223B767598" xlink:type="locator" />
    <presentationArc order="12" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_ProfitLoss_5E9421A58F6117521785F4223B767598" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_12AF57C00BD2C8C32093F4223B767FC9" xlink:type="locator" />
    <presentationArc order="13" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_12AF57C00BD2C8C32093F4223B767FC9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaap_NetIncomeLoss_70D6B513422E3A6EF516F4223B7604B2" xlink:type="locator" />
    <presentationArc order="14" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_NetIncomeLoss_70D6B513422E3A6EF516F4223B7604B2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DividendsPreferredStock" xlink:label="loc_us-gaap_DividendsPreferredStock_49994D5A0285C406FBCAF4223B767B52" xlink:type="locator" />
    <presentationArc order="15" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_DividendsPreferredStock_49994D5A0285C406FBCAF4223B767B52" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_B2E0AA15B18FBA17A604F4223B7661FF" xlink:type="locator" />
    <presentationArc order="16" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_B2E0AA15B18FBA17A604F4223B7661FF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="loc_us-gaap_EarningsPerShareAbstract_589890FAC0CEE4DE13BDF4223B76C38D" xlink:type="locator" />
    <presentationArc order="17" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_EarningsPerShareAbstract_589890FAC0CEE4DE13BDF4223B76C38D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareBasicAndDiluted" xlink:label="loc_us-gaap_EarningsPerShareBasicAndDiluted_2EEF9840030EDD45B89DF4223B7683E5" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareAbstract_589890FAC0CEE4DE13BDF4223B76C38D" xlink:to="loc_us-gaap_EarningsPerShareBasicAndDiluted_2EEF9840030EDD45B89DF4223B7683E5" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="loc_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_F7A77E8104A37B150571F4223B76B845" xlink:type="locator" />
    <presentationArc order="18" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_B43407CA5F388EE45DAAF4223B66F837" xlink:to="loc_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_F7A77E8104A37B150571F4223B76B845" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/DebtAndLeases" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtAndCapitalLeaseObligationsAbstract" xlink:label="loc_us-gaap_DebtAndCapitalLeaseObligationsAbstract_1E998F700AB1F6E9FB1C11FF568B49E3" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock" xlink:label="loc_us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock_0398BD14AA1D5111176C11A083140E5A" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtAndCapitalLeaseObligationsAbstract_1E998F700AB1F6E9FB1C11FF568B49E3" xlink:to="loc_us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock_0398BD14AA1D5111176C11A083140E5A" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/DebtAndLeasesDebtDetails" xlink:type="extended">
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndLeasesAbstract" xlink:label="loc_fcel_DebtAndLeasesAbstract_BBF6833FBBB2DD3DE2D0F439097948EA" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="loc_us-gaap_DebtInstrumentTable_1F0516434F51AE0F6353F43909798BD8" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_DebtAndLeasesAbstract_BBF6833FBBB2DD3DE2D0F439097948EA" xlink:to="loc_us-gaap_DebtInstrumentTable_1F0516434F51AE0F6353F43909798BD8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_3717A166B76C9F23B1C4F43909794CB2" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_1F0516434F51AE0F6353F43909798BD8" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_3717A166B76C9F23B1C4F43909794CB2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_BE205D18D00E2C6C801EF4390979CEEC" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_3717A166B76C9F23B1C4F43909794CB2" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_BE205D18D00E2C6C801EF4390979CEEC" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaap_DebtInstrumentAxis_CA34DC4AC7334295151CF439097942F2" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_1F0516434F51AE0F6353F43909798BD8" xlink:to="loc_us-gaap_DebtInstrumentAxis_CA34DC4AC7334295151CF439097942F2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_101A02B4D0FC226FBA69F4390979FF1F" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentAxis_CA34DC4AC7334295151CF439097942F2" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_101A02B4D0FC226FBA69F4390979FF1F" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ConnecticutDevelopmentAuthorityNoteMember" xlink:label="loc_fcel_ConnecticutDevelopmentAuthorityNoteMember_360B5E99909D626E23E0F43909798006" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_101A02B4D0FC226FBA69F4390979FF1F" xlink:to="loc_fcel_ConnecticutDevelopmentAuthorityNoteMember_360B5E99909D626E23E0F43909798006" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ConnecticutCleanEnergyFundMember" xlink:label="loc_fcel_ConnecticutCleanEnergyFundMember_D671871D117ACF79E014F4390979990D" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_101A02B4D0FC226FBA69F4390979FF1F" xlink:to="loc_fcel_ConnecticutCleanEnergyFundMember_D671871D117ACF79E014F4390979990D" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" xlink:label="loc_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_FD27004325A3B0EE07C6F4390979C90D" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_101A02B4D0FC226FBA69F4390979FF1F" xlink:to="loc_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_FD27004325A3B0EE07C6F4390979C90D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_1F0516434F51AE0F6353F43909798BD8" xlink:to="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months" xlink:label="loc_fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months_C98F753FE90991F1A2ECF439097979CD" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:to="loc_fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months_C98F753FE90991F1A2ECF439097979CD" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears_790E9EDFEA6D7819439CF439097938E6" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:to="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears_790E9EDFEA6D7819439CF439097938E6" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears_93ED83C60A47A05C5CA3F4390979EF57" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:to="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears_93ED83C60A47A05C5CA3F4390979EF57" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears_B576836DA17769B6F46BF43909798B27" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:to="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears_B576836DA17769B6F46BF43909798B27" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears_7FDBCF2450A8A455442DF43909798810" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:to="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears_7FDBCF2450A8A455442DF43909798810" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter_0236D0B6DB8D40F03B91F43909795EFF" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:to="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter_0236D0B6DB8D40F03B91F43909795EFF" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue" xlink:label="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue_675B5291DA9F68D96A70F4390979CCAD" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9F0412599CDC94E8798FF4390979E7D1" xlink:to="loc_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue_675B5291DA9F68D96A70F4390979CCAD" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/DebtAndLeasesDetails" xlink:type="extended">
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndLeasesAbstract" xlink:label="loc_fcel_DebtAndLeasesAbstract_2D9B32C23BE7E08CC433EE91E7A40A6B" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="loc_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_DebtAndLeasesAbstract_2D9B32C23BE7E08CC433EE91E7A40A6B" xlink:to="loc_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_46EDC8BD52CCF466DEA7EE91E7A4597E" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_46EDC8BD52CCF466DEA7EE91E7A4597E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_8BF4FD7B88E4F8414959EE91E7A4E682" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_46EDC8BD52CCF466DEA7EE91E7A4597E" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_8BF4FD7B88E4F8414959EE91E7A4E682" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaap_DebtInstrumentAxis_F44BE4FF497763A137EFEE91E7A4C491" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA" xlink:to="loc_us-gaap_DebtInstrumentAxis_F44BE4FF497763A137EFEE91E7A4C491" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentAxis_F44BE4FF497763A137EFEE91E7A4C491" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConvertibleDebtMember" xlink:label="loc_us-gaap_ConvertibleDebtMember_DA60359D487F94F492C6EE91E7A497D6" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:to="loc_us-gaap_ConvertibleDebtMember_DA60359D487F94F492C6EE91E7A497D6" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ConnecticutDevelopmentAuthorityNoteMember" xlink:label="loc_fcel_ConnecticutDevelopmentAuthorityNoteMember_581530068EF421F62DBEEE91E7A41D45" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:to="loc_fcel_ConnecticutDevelopmentAuthorityNoteMember_581530068EF421F62DBEEE91E7A41D45" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ConnecticutCleanEnergyFundMember" xlink:label="loc_fcel_ConnecticutCleanEnergyFundMember_9F837B272A5326CC2AD7EE91E7A4A1B4" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:to="loc_fcel_ConnecticutCleanEnergyFundMember_9F837B272A5326CC2AD7EE91E7A4A1B4" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" xlink:label="loc_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_EB994568F1A8F67707F6EE91E7A4B73B" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_CFF91A48B6E8BDE0FBA0EE91E7A49754" xlink:to="loc_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember_EB994568F1A8F67707F6EE91E7A4B73B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_9855369676196BEE6790EE91E7A463AA" xlink:to="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityAmountOutstanding" xlink:label="loc_us-gaap_LineOfCreditFacilityAmountOutstanding_4012FBCDA9976FEFFC16EE91E7A46A3B" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_LineOfCreditFacilityAmountOutstanding_4012FBCDA9976FEFFC16EE91E7A46A3B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConvertibleDebt" xlink:label="loc_us-gaap_ConvertibleDebt_AD03638A08D79F3AAA88EE91E7A485A0" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_ConvertibleDebt_AD03638A08D79F3AAA88EE91E7A485A0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CapitalLeaseObligations" xlink:label="loc_us-gaap_CapitalLeaseObligations_EF0590BBE55AF30E89D0EE91E7A41F62" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_CapitalLeaseObligations_EF0590BBE55AF30E89D0EE91E7A41F62" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaap_DebtInstrumentCarryingAmount_CE4DC09466629B36B76BEEA127F1F5F2" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_DebtInstrumentCarryingAmount_CE4DC09466629B36B76BEEA127F1F5F2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaap_LongTermDebt_EFA2DAC741755DF29160EE91E7A4B7CE" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_LongTermDebt_EFA2DAC741755DF29160EE91E7A4B7CE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaap_DebtInstrumentUnamortizedDiscount_F6A1CC01DECD9308D727EE91E802DCEF" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_DebtInstrumentUnamortizedDiscount_F6A1CC01DECD9308D727EE91E802DCEF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaap_LongTermDebtCurrent_2CA527E5537DCBCC9ECFEE91E7A49E2B" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_LongTermDebtCurrent_2CA527E5537DCBCC9ECFEE91E7A49E2B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="loc_us-gaap_LongTermDebtNoncurrent_F77911BA77434F3734B9EE91E7A48BAB" xlink:type="locator" />
    <presentationArc order="8" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_F77911BA77434F3734B9EE91E7A48BAB" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_7806FD794A84AD2BB226EE91E7A44EA0" xlink:type="locator" />
    <presentationArc order="9" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_7806FD794A84AD2BB226EE91E7A44EA0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromLinesOfCredit" xlink:label="loc_us-gaap_ProceedsFromLinesOfCredit_EBEBEF042720CDF92845EE91E7A4E022" xlink:type="locator" />
    <presentationArc order="10" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_ProceedsFromLinesOfCredit_EBEBEF042720CDF92845EE91E7A4E022" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfDebt" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfDebt_9B8420602569B4C80EA0EE91E7A4FDCE" xlink:type="locator" />
    <presentationArc order="11" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_ProceedsFromRepaymentsOfDebt_9B8420602569B4C80EA0EE91E7A4FDCE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_43AEE56D7E80DF32601CEE91E7A4380E" xlink:type="locator" />
    <presentationArc order="12" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_43AEE56D7E80DF32601CEE91E7A4380E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentConvertibleConversionRatio1" xlink:label="loc_us-gaap_DebtInstrumentConvertibleConversionRatio1_7BD130572A16A5A3337EEE91E7A4B20C" xlink:type="locator" />
    <presentationArc order="13" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_DebtInstrumentConvertibleConversionRatio1_7BD130572A16A5A3337EEE91E7A4B20C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaap_DebtConversionConvertedInstrumentAmount1_513323D6B87C2B8C379AEE91E7A4AC2C" xlink:type="locator" />
    <presentationArc order="14" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_DebtConversionConvertedInstrumentAmount1_513323D6B87C2B8C379AEE91E7A4AC2C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:label="loc_us-gaap_DebtInstrumentConvertibleConversionPrice1_0A83F39C6EFD6D17BF36EE91E7A40516" xlink:type="locator" />
    <presentationArc order="15" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_DebtInstrumentConvertibleConversionPrice1_0A83F39C6EFD6D17BF36EE91E7A40516" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProceedsFromConvertibleDebt" xlink:label="loc_us-gaap_ProceedsFromConvertibleDebt_BE38EAC9B21806783F60EE91E7A4C1DA" xlink:type="locator" />
    <presentationArc order="16" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_ProceedsFromConvertibleDebt_BE38EAC9B21806783F60EE91E7A4C1DA" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsOfDebtIssuanceCosts" xlink:label="loc_us-gaap_PaymentsOfDebtIssuanceCosts_B4A8F9FCE9D1DB0318C2EE91E7A4C50F" xlink:type="locator" />
    <presentationArc order="17" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_PaymentsOfDebtIssuanceCosts_B4A8F9FCE9D1DB0318C2EE91E7A4C50F" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability" xlink:label="loc_us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_97B3881B2F046C3D2D38EE91E7A45350" xlink:type="locator" />
    <presentationArc order="18" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3C5E67D96B66AECF32E0EE91E7A45AEB" xlink:to="loc_us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_97B3881B2F046C3D2D38EE91E7A45350" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/DebtAndLeasesTables" xlink:type="extended">
    <loc xlink:href="fcel-20130731.xsd#fcel_DebtAndLeasesAbstract" xlink:label="loc_fcel_DebtAndLeasesAbstract_5F4941CF7D3C5CA7433BC4DC346C028A" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="loc_us-gaap_DebtInstrumentTable_30436FFE5D0FFAF8B3E7C4DC346C10F7" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_DebtAndLeasesAbstract_5F4941CF7D3C5CA7433BC4DC346C028A" xlink:to="loc_us-gaap_DebtInstrumentTable_30436FFE5D0FFAF8B3E7C4DC346C10F7" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_061432CB4BC86753F759C4DC346C1902" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_30436FFE5D0FFAF8B3E7C4DC346C10F7" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_061432CB4BC86753F759C4DC346C1902" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_A36DD830472310DBDB9DC4DC346CD15C" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_061432CB4BC86753F759C4DC346C1902" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_A36DD830472310DBDB9DC4DC346CD15C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="loc_us-gaap_DebtInstrumentLineItems_70E1F26B1975FB5925F4C4DC346C67FA" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentTable_30436FFE5D0FFAF8B3E7C4DC346C10F7" xlink:to="loc_us-gaap_DebtInstrumentLineItems_70E1F26B1975FB5925F4C4DC346C67FA" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfDebtTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfDebtTableTextBlock_0EF3489C1E0FCD97D5BDC4DC346C63BF" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_70E1F26B1975FB5925F4C4DC346C67FA" xlink:to="loc_us-gaap_ScheduleOfDebtTableTextBlock_0EF3489C1E0FCD97D5BDC4DC346C63BF" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock" xlink:label="loc_fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock_C1C54E1B9093F9E632E4C4DC346CF29D" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DebtInstrumentLineItems_70E1F26B1975FB5925F4C4DC346C67FA" xlink:to="loc_fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock_C1C54E1B9093F9E632E4C4DC346CF29D" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/DocumentAndEntityInformation" xlink:type="extended">
    <loc xlink:href="fcel-20130731.xsd#fcel_DocumentAndEntityInformationAbstract" xlink:label="loc_fcel_DocumentAndEntityInformationAbstract_37B6DF4EDE7802DE15A7C4DC344EACAC" xlink:type="locator" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntitiesTable" xlink:label="loc_dei_EntitiesTable_2D3731AA011670C47A77C4DC344E57C7" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_DocumentAndEntityInformationAbstract_37B6DF4EDE7802DE15A7C4DC344EACAC" xlink:to="loc_dei_EntitiesTable_2D3731AA011670C47A77C4DC344E57C7" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_BB00FDD7C667BC2684EBC4DC344ECD5E" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntitiesTable_2D3731AA011670C47A77C4DC344E57C7" xlink:to="loc_dei_LegalEntityAxis_BB00FDD7C667BC2684EBC4DC344ECD5E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_AD49FAF215D7E4F06C4CC4DC344E995A" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_LegalEntityAxis_BB00FDD7C667BC2684EBC4DC344ECD5E" xlink:to="loc_dei_EntityDomain_AD49FAF215D7E4F06C4CC4DC344E995A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityInformationLineItems" xlink:label="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntitiesTable_2D3731AA011670C47A77C4DC344E57C7" xlink:to="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityRegistrantName" xlink:label="loc_dei_EntityRegistrantName_FC0F673C75C83ECED5F6C4DC344E97ED" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_EntityRegistrantName_FC0F673C75C83ECED5F6C4DC344E97ED" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="loc_dei_EntityCentralIndexKey_AB03F62E43A5EA85B083C4DC344E91FF" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_EntityCentralIndexKey_AB03F62E43A5EA85B083C4DC344E91FF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentType" xlink:label="loc_dei_DocumentType_9262D4D9EAACE2B5A9D4C4DC344E6F09" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_DocumentType_9262D4D9EAACE2B5A9D4C4DC344E6F09" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_dei_DocumentPeriodEndDate_7448B3EDEFC8B52A98F0C4DC344E6B64" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_DocumentPeriodEndDate_7448B3EDEFC8B52A98F0C4DC344E6B64" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_AmendmentFlag" xlink:label="loc_dei_AmendmentFlag_971AA0364698AAB0F1FBC4DC344E1ADA" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_AmendmentFlag_971AA0364698AAB0F1FBC4DC344E1ADA" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_dei_DocumentFiscalYearFocus_615506549E29434D7B94C4DC34584C0B" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_DocumentFiscalYearFocus_615506549E29434D7B94C4DC34584C0B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_dei_DocumentFiscalPeriodFocus_2565C9BB1A6294FA92A2C4DC345896D7" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_DocumentFiscalPeriodFocus_2565C9BB1A6294FA92A2C4DC345896D7" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_dei_CurrentFiscalYearEndDate_F1F5455890A1D46D98C4C4DC34585893" xlink:type="locator" />
    <presentationArc order="8" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_CurrentFiscalYearEndDate_F1F5455890A1D46D98C4C4DC34585893" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityFilerCategory" xlink:label="loc_dei_EntityFilerCategory_FD2E03E7A851792ABD12C4DC3458AB54" xlink:type="locator" />
    <presentationArc order="9" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_EntityFilerCategory_FD2E03E7A851792ABD12C4DC3458AB54" xlink:type="arc" />
    <loc xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_dei_EntityCommonStockSharesOutstanding_D200F3ED2D372ADB2741C4DC34586434" xlink:type="locator" />
    <presentationArc order="10" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_EntityInformationLineItems_CC5C555CC41004734F1CC4DC344E2FCB" xlink:to="loc_dei_EntityCommonStockSharesOutstanding_D200F3ED2D372ADB2741C4DC34586434" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/Inventories" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryDisclosureAbstract" xlink:label="loc_us-gaap_InventoryDisclosureAbstract_C2EE116C4CCB9DFCBF80C4DC347649C7" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryDisclosureTextBlock" xlink:label="loc_us-gaap_InventoryDisclosureTextBlock_A89A7F15564241D03115C4DC34763FCB" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryDisclosureAbstract_C2EE116C4CCB9DFCBF80C4DC347649C7" xlink:to="loc_us-gaap_InventoryDisclosureTextBlock_A89A7F15564241D03115C4DC34763FCB" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/InventoriesDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNetAbstract" xlink:label="loc_us-gaap_InventoryNetAbstract_27D0319E12025FC614E911CB330A2CBB" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryRawMaterialsNetOfReserves" xlink:label="loc_us-gaap_InventoryRawMaterialsNetOfReserves_E883A99E81EA4763ACF011A083627268" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryNetAbstract_27D0319E12025FC614E911CB330A2CBB" xlink:to="loc_us-gaap_InventoryRawMaterialsNetOfReserves_E883A99E81EA4763ACF011A083627268" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryWorkInProcessNetOfReserves" xlink:label="loc_us-gaap_InventoryWorkInProcessNetOfReserves_80EF750FF44D1AFAA88C11A083629EBF" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryNetAbstract_27D0319E12025FC614E911CB330A2CBB" xlink:to="loc_us-gaap_InventoryWorkInProcessNetOfReserves_80EF750FF44D1AFAA88C11A083629EBF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaap_InventoryNet_8933480E916EDC0B96B411A083627B34" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryNetAbstract_27D0319E12025FC614E911CB330A2CBB" xlink:to="loc_us-gaap_InventoryNet_8933480E916EDC0B96B411A083627B34" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_CompletedStandardComponent" xlink:label="loc_fcel_CompletedStandardComponent_773D5FF94617DE48CAA311A083623D8F" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryNetAbstract_27D0319E12025FC614E911CB330A2CBB" xlink:to="loc_fcel_CompletedStandardComponent_773D5FF94617DE48CAA311A083623D8F" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InventoryValuationReserves" xlink:label="loc_us-gaap_InventoryValuationReserves_3E4F14021050504A211C11A08362CA75" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_InventoryNetAbstract_27D0319E12025FC614E911CB330A2CBB" xlink:to="loc_us-gaap_InventoryValuationReserves_3E4F14021050504A211C11A08362CA75" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/InventoriesTables" xlink:type="extended">
    <loc xlink:href="fcel-20130731.xsd#fcel_InventoriesAbstract" xlink:label="loc_fcel_InventoriesAbstract_E278BAC9180B3D55B2ADC4DC32BECFD8" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_36F62F231A58222733BCC4DC32BE14AD" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_InventoriesAbstract_E278BAC9180B3D55B2ADC4DC32BECFD8" xlink:to="loc_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_36F62F231A58222733BCC4DC32BE14AD" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/LossPerShare" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="loc_us-gaap_EarningsPerShareAbstract_1F258FEB243EB947F24BC4DC33364B1A" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="loc_us-gaap_EarningsPerShareTextBlock_5E0F6C1DC1C86FDAA241C4DC3336881B" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareAbstract_1F258FEB243EB947F24BC4DC33364B1A" xlink:to="loc_us-gaap_EarningsPerShareTextBlock_5E0F6C1DC1C86FDAA241C4DC3336881B" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/LossPerShareDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="loc_us-gaap_EarningsPerShareAbstract_DC73F721BC8FD6590E04E444C9EEF4CC" xlink:type="locator" />
    <loc xlink:href="fcel-20130731.xsd#fcel_NumeratorAbstract" xlink:label="loc_fcel_NumeratorAbstract_771D2F2BB9B7A010AAE7E444C9EE7862" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareAbstract_DC73F721BC8FD6590E04E444C9EEF4CC" xlink:to="loc_fcel_NumeratorAbstract_771D2F2BB9B7A010AAE7E444C9EE7862" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_FAC6A2C4A38880D724CAE444C9EE9000" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_NumeratorAbstract_771D2F2BB9B7A010AAE7E444C9EE7862" xlink:to="loc_us-gaap_ProfitLoss_FAC6A2C4A38880D724CAE444C9EE9000" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_A2D35A79AEA80E905F2AE444C9EE2B15" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_NumeratorAbstract_771D2F2BB9B7A010AAE7E444C9EE7862" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_A2D35A79AEA80E905F2AE444C9EE2B15" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DividendsPreferredStock" xlink:label="loc_us-gaap_DividendsPreferredStock_CC1AD50DE10FF843A915E444C9EEFB84" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_NumeratorAbstract_771D2F2BB9B7A010AAE7E444C9EE7862" xlink:to="loc_us-gaap_DividendsPreferredStock_CC1AD50DE10FF843A915E444C9EEFB84" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_1757788C78622F83A0CDE444C9EED3BB" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_NumeratorAbstract_771D2F2BB9B7A010AAE7E444C9EE7862" xlink:to="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_1757788C78622F83A0CDE444C9EED3BB" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DemoninatorAbstract" xlink:label="loc_fcel_DemoninatorAbstract_1E665E62A0C47C83992EE444C9EE8FD2" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareAbstract_DC73F721BC8FD6590E04E444C9EEF4CC" xlink:to="loc_fcel_DemoninatorAbstract_1E665E62A0C47C83992EE444C9EE8FD2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2A1B87B5CC54CC751BA3E444C9EE0019" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_DemoninatorAbstract_1E665E62A0C47C83992EE444C9EE8FD2" xlink:to="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2A1B87B5CC54CC751BA3E444C9EE0019" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:label="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_D64FFD5C52AB91FB46A9E444C9EE4AA9" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_DemoninatorAbstract_1E665E62A0C47C83992EE444C9EE8FD2" xlink:to="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_D64FFD5C52AB91FB46A9E444C9EE4AA9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_00216B27C457CFBA9883E444C9EE7C81" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_DemoninatorAbstract_1E665E62A0C47C83992EE444C9EE8FD2" xlink:to="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_00216B27C457CFBA9883E444C9EE7C81" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="loc_us-gaap_EarningsPerShareBasic_F421F545BA577BDF4AE8E444C9EE7ECB" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareAbstract_DC73F721BC8FD6590E04E444C9EEF4CC" xlink:to="loc_us-gaap_EarningsPerShareBasic_F421F545BA577BDF4AE8E444C9EE7ECB" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="loc_us-gaap_EarningsPerShareDiluted_6812082432943DDF0D21E444C9EE2B97" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareAbstract_DC73F721BC8FD6590E04E444C9EEF4CC" xlink:to="loc_us-gaap_EarningsPerShareDiluted_6812082432943DDF0D21E444C9EE2B97" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2D67DA1F398F144812B7E444C9EEDDF2" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EarningsPerShareAbstract_DC73F721BC8FD6590E04E444C9EEF4CC" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2D67DA1F398F144812B7E444C9EEDDF2" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/LossPerShareTables" xlink:type="extended">
    <loc xlink:href="fcel-20130731.xsd#fcel_LossPerShareAbstract" xlink:label="loc_fcel_LossPerShareAbstract_920FAAF0F50A56DCB120C4DC3386910D" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_B49DAAFA50A912430EB1C4DC3386B2B9" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_LossPerShareAbstract_920FAAF0F50A56DCB120C4DC3386910D" xlink:to="loc_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_B49DAAFA50A912430EB1C4DC3386B2B9" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentation" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_819BA81DF25740A88921C4DC3426EB64" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" xlink:label="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_DC1FCA70C8439B98F485C4DC34300D1E" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_819BA81DF25740A88921C4DC3426EB64" xlink:to="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_DC1FCA70C8439B98F485C4DC34300D1E" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_65B398AEB2E6BFB79A49E444CA6B85AE" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfOtherOwnershipInterestsTable" xlink:label="loc_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_65B398AEB2E6BFB79A49E444CA6B85AE" xlink:to="loc_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MajorCustomersAxis" xlink:label="loc_us-gaap_MajorCustomersAxis_58E7858B35227B11EA52E444CA6B2543" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4" xlink:to="loc_us-gaap_MajorCustomersAxis_58E7858B35227B11EA52E444CA6B2543" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NameOfMajorCustomerDomain" xlink:label="loc_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_MajorCustomersAxis_58E7858B35227B11EA52E444CA6B2543" xlink:to="loc_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_DominionBridgeportFuelcellParkMember" xlink:label="loc_fcel_DominionBridgeportFuelcellParkMember_ECA0F093A7D9FCE96E62E444CA6B2255" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF" xlink:to="loc_fcel_DominionBridgeportFuelcellParkMember_ECA0F093A7D9FCE96E62E444CA6B2255" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_PoscoEnergyMember" xlink:label="loc_fcel_PoscoEnergyMember_C267F952B24F4C155DAFE444CA6B3689" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF" xlink:to="loc_fcel_PoscoEnergyMember_C267F952B24F4C155DAFE444CA6B3689" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_USGovernmentMember" xlink:label="loc_fcel_USGovernmentMember_0159B5D5FE0C67FA247FE444CA6BCCE4" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_NameOfMajorCustomerDomain_6E7AC5CB75511EF6D856E444CA6B6DEF" xlink:to="loc_fcel_USGovernmentMember_0159B5D5FE0C67FA247FE444CA6BCCE4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_716639B445EEF74DDA9AE444CA6B0E1D" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_716639B445EEF74DDA9AE444CA6B0E1D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaap_EquityComponentDomain_9273074F5C40100B5463E444CA6BAB95" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_716639B445EEF74DDA9AE444CA6B0E1D" xlink:to="loc_us-gaap_EquityComponentDomain_9273074F5C40100B5463E444CA6BAB95" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_4FD007987D2C0FAD2233E444CA6BC616" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfOtherOwnershipInterestsTable_535AC591BD90D44F977FE444CA6BA6F4" xlink:to="loc_us-gaap_StatementLineItems_4FD007987D2C0FAD2233E444CA6BC616" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_1C16A6F0F303D387FC99E444CA6B64C9" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_4FD007987D2C0FAD2233E444CA6BC616" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_1C16A6F0F303D387FC99E444CA6B64C9" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsNoncurrent" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_F9A18B49504A9179483AE444CA6B6C57" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_4FD007987D2C0FAD2233E444CA6BC616" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_F9A18B49504A9179483AE444CA6B6C57" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_CommonStockOwnershipPercentage" xlink:label="loc_fcel_CommonStockOwnershipPercentage_A7C411C20B1E4FA71634E444CA6B59D5" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_4FD007987D2C0FAD2233E444CA6BC616" xlink:to="loc_fcel_CommonStockOwnershipPercentage_A7C411C20B1E4FA71634E444CA6B59D5" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_SignificantCustomerRevenuePercentage" xlink:label="loc_fcel_SignificantCustomerRevenuePercentage_92871016BEFD4D28C14CE444CA6B288E" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_4FD007987D2C0FAD2233E444CA6BC616" xlink:to="loc_fcel_SignificantCustomerRevenuePercentage_92871016BEFD4D28C14CE444CA6B288E" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationTables" xlink:type="extended">
    <loc xlink:href="fcel-20130731.xsd#fcel_NatureOfBusinessAndBasisOfPresentationAbstract" xlink:label="loc_fcel_NatureOfBusinessAndBasisOfPresentationAbstract_1CD330048A50303D9A04C4DC34760A80" xlink:type="locator" />
    <loc xlink:href="fcel-20130731.xsd#fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock" xlink:label="loc_fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock_B90DFB817AF7ABDCE797C4DC34766E95" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_NatureOfBusinessAndBasisOfPresentationAbstract_1CD330048A50303D9A04C4DC34760A80" xlink:to="loc_fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock_B90DFB817AF7ABDCE797C4DC34766E95" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/OtherAssetsNet" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsNoncurrentAbstract" xlink:label="loc_us-gaap_OtherAssetsNoncurrentAbstract_ECC402E62FDF9E4CD8CD12063F934AB0" xlink:type="locator" />
    <loc xlink:href="fcel-20130731.xsd#fcel_OtherAssetsNonCurrentNetTextBlock" xlink:label="loc_fcel_OtherAssetsNonCurrentNetTextBlock_5B3BCC4AE443348A544411A0833344D5" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OtherAssetsNoncurrentAbstract_ECC402E62FDF9E4CD8CD12063F934AB0" xlink:to="loc_fcel_OtherAssetsNonCurrentNetTextBlock_5B3BCC4AE443348A544411A0833344D5" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/OtherAssetsNetDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsNoncurrentAbstract" xlink:label="loc_us-gaap_OtherAssetsNoncurrentAbstract_98E552627CC3EE20C90BC14500FDBD08" xlink:type="locator" />
    <loc xlink:href="fcel-20130731.xsd#fcel_LongTermStackResidualValue" xlink:label="loc_fcel_LongTermStackResidualValue_5BBA8DEB37D547BDB0A2C14500FD3FC2" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OtherAssetsNoncurrentAbstract_98E552627CC3EE20C90BC14500FDBD08" xlink:to="loc_fcel_LongTermStackResidualValue_5BBA8DEB37D547BDB0A2C14500FD3FC2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredFinanceCostsNoncurrentNet" xlink:label="loc_us-gaap_DeferredFinanceCostsNoncurrentNet_51DE63671B97A9B515C2C15F0BC3CE3D" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OtherAssetsNoncurrentAbstract_98E552627CC3EE20C90BC14500FDBD08" xlink:to="loc_us-gaap_DeferredFinanceCostsNoncurrentNet_51DE63671B97A9B515C2C15F0BC3CE3D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsMiscellaneousNoncurrent" xlink:label="loc_us-gaap_OtherAssetsMiscellaneousNoncurrent_935B108EED80D05DF908C14500FD2FA0" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OtherAssetsNoncurrentAbstract_98E552627CC3EE20C90BC14500FDBD08" xlink:to="loc_us-gaap_OtherAssetsMiscellaneousNoncurrent_935B108EED80D05DF908C14500FD2FA0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaap_OtherAssetsNoncurrent_4A7551ACCF3C633190BEC14500FD02FB" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OtherAssetsNoncurrentAbstract_98E552627CC3EE20C90BC14500FDBD08" xlink:to="loc_us-gaap_OtherAssetsNoncurrent_4A7551ACCF3C633190BEC14500FD02FB" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_AccumulatedDepreciationOnLongTermStacks" xlink:label="loc_fcel_AccumulatedDepreciationOnLongTermStacks_32897120E6D514389753C14500FD0DCF" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OtherAssetsNoncurrentAbstract_98E552627CC3EE20C90BC14500FDBD08" xlink:to="loc_fcel_AccumulatedDepreciationOnLongTermStacks_32897120E6D514389753C14500FD0DCF" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/OtherAssetsNetTables" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsNoncurrentAbstract" xlink:label="loc_us-gaap_OtherAssetsNoncurrentAbstract_D46A6369F4BB3A9608351206AF2655A6" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock" xlink:label="loc_us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock_AB693170A7E0BBEEFB5511A08333BBC6" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OtherAssetsNoncurrentAbstract_D46A6369F4BB3A9608351206AF2655A6" xlink:to="loc_us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock_AB693170A7E0BBEEFB5511A08333BBC6" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/OtherCurrentAssetsDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_2411901AD64BEC538B6BC145011CC8BF" xlink:type="locator" />
    <loc xlink:href="fcel-20130731.xsd#fcel_AdvancePaymentsToVendors" xlink:label="loc_fcel_AdvancePaymentsToVendors_BF283ED4FF3927FBC67BC145011C2334" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_2411901AD64BEC538B6BC145011CC8BF" xlink:to="loc_fcel_AdvancePaymentsToVendors_BF283ED4FF3927FBC67BC145011C2334" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DeferredFinanceCostsCurrentNet" xlink:label="loc_us-gaap_DeferredFinanceCostsCurrentNet_DD29C6347C734065F454C1610388C9C7" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_2411901AD64BEC538B6BC145011CC8BF" xlink:to="loc_us-gaap_DeferredFinanceCostsCurrentNet_DD29C6347C734065F454C1610388C9C7" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NotesAndLoansReceivableNetCurrent" xlink:label="loc_us-gaap_NotesAndLoansReceivableNetCurrent_B1CE2AB7506C6FF6CBACC145011C825C" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_2411901AD64BEC538B6BC145011CC8BF" xlink:to="loc_us-gaap_NotesAndLoansReceivableNetCurrent_B1CE2AB7506C6FF6CBACC145011C825C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_801EC159682CDB71471CC145011C6860" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_2411901AD64BEC538B6BC145011CC8BF" xlink:to="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_801EC159682CDB71471CC145011C6860" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaap_OtherAssetsCurrent_94F13603B218AE99684EC145011CF6D8" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_2411901AD64BEC538B6BC145011CC8BF" xlink:to="loc_us-gaap_OtherAssetsCurrent_94F13603B218AE99684EC145011CF6D8" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/OtherCurrentAssetsNotes" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_DAB434FCC525014910E61203D59702CC" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherCurrentAssetsTextBlock" xlink:label="loc_us-gaap_OtherCurrentAssetsTextBlock_6A969FB36F592650DC3711A083430A03" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_DAB434FCC525014910E61203D59702CC" xlink:to="loc_us-gaap_OtherCurrentAssetsTextBlock_6A969FB36F592650DC3711A083430A03" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/OtherCurrentAssetsTables" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_CF290197611C85F9FAD81204403EDFEC" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock_72E3740877FDCE4DC94D11A08343EE88" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract_CF290197611C85F9FAD81204403EDFEC" xlink:to="loc_us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock_72E3740877FDCE4DC94D11A08343EE88" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/PreferredStock" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaap_EquityAbstract_C7644E96E6D960267889C4DC32505D49" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockTextBlock" xlink:label="loc_us-gaap_PreferredStockTextBlock_BDBE992D977008367AA6C4DC32505D88" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityAbstract_C7644E96E6D960267889C4DC32505D49" xlink:to="loc_us-gaap_PreferredStockTextBlock_BDBE992D977008367AA6C4DC32505D88" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/PreferredStockDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract" xlink:label="loc_us-gaap_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract_57C21340B0B88A44A1B611CE51FFAABB" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TemporaryEquitySharesOutstanding" xlink:label="loc_us-gaap_TemporaryEquitySharesOutstanding_67B1B477A584F1998B0C11A082879438" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract_57C21340B0B88A44A1B611CE51FFAABB" xlink:to="loc_us-gaap_TemporaryEquitySharesOutstanding_67B1B477A584F1998B0C11A082879438" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_TemporaryEquityCarryingAmountAttributableToParent" xlink:label="loc_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_912087D0B836AB165D9611A082870AF4" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract_57C21340B0B88A44A1B611CE51FFAABB" xlink:to="loc_us-gaap_TemporaryEquityCarryingAmountAttributableToParent_912087D0B836AB165D9611A082870AF4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DividendsPreferredStockCash" xlink:label="loc_us-gaap_DividendsPreferredStockCash_9ADF398D8BC2192A6F1911A082876CDE" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract_57C21340B0B88A44A1B611CE51FFAABB" xlink:to="loc_us-gaap_DividendsPreferredStockCash_9ADF398D8BC2192A6F1911A082876CDE" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_CarryingValueOfSeries1PreferredShares" xlink:label="loc_fcel_CarryingValueOfSeries1PreferredShares_FF3C911A7583C17BC3F111A0828769A3" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract_57C21340B0B88A44A1B611CE51FFAABB" xlink:to="loc_fcel_CarryingValueOfSeries1PreferredShares_FF3C911A7583C17BC3F111A0828769A3" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares" xlink:label="loc_fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares_D3CFF53579D4D644050411A0828715C4" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract_57C21340B0B88A44A1B611CE51FFAABB" xlink:to="loc_fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares_D3CFF53579D4D644050411A0828715C4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeLiability" xlink:label="loc_us-gaap_DerivativeFairValueOfDerivativeLiability_8DB853C11BC80E52BD4111A082870014" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract_57C21340B0B88A44A1B611CE51FFAABB" xlink:to="loc_us-gaap_DerivativeFairValueOfDerivativeLiability_8DB853C11BC80E52BD4111A082870014" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/RecentAccountingPronouncements" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountingChangesAndErrorCorrectionsAbstract" xlink:label="loc_us-gaap_AccountingChangesAndErrorCorrectionsAbstract_D1959C3DD2145A09F0DE11A08381C4F1" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="loc_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_2551AAE59E648EC0BC5B1208837A4D9A" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AccountingChangesAndErrorCorrectionsAbstract_D1959C3DD2145A09F0DE11A08381C4F1" xlink:to="loc_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_2551AAE59E648EC0BC5B1208837A4D9A" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/RestrictedCash" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaap_CommitmentsAndContingenciesDisclosureAbstract_0B73C5503F80CF9159DBC4DC33547F1F" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedAssetsDisclosureTextBlock" xlink:label="loc_us-gaap_RestrictedAssetsDisclosureTextBlock_0C6B99C0DC19D9DF16C8C4DC3354B7A1" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CommitmentsAndContingenciesDisclosureAbstract_0B73C5503F80CF9159DBC4DC33547F1F" xlink:to="loc_us-gaap_RestrictedAssetsDisclosureTextBlock_0C6B99C0DC19D9DF16C8C4DC3354B7A1" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/RestrictedCashDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndInvestmentsAbstract" xlink:label="loc_us-gaap_RestrictedCashAndInvestmentsAbstract_3A7127D0D190FFDFC3BD11C10E3736EF" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalents" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalents_182B422413A4603E83CC11A082978649" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RestrictedCashAndInvestmentsAbstract_3A7127D0D190FFDFC3BD11C10E3736EF" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalents_182B422413A4603E83CC11A082978649" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_LetterOfCreditDateOfExpiration" xlink:label="loc_fcel_LetterOfCreditDateOfExpiration_C299C5700B9260C2869A11A082975BC0" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RestrictedCashAndInvestmentsAbstract_3A7127D0D190FFDFC3BD11C10E3736EF" xlink:to="loc_fcel_LetterOfCreditDateOfExpiration_C299C5700B9260C2869A11A082975BC0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LettersOfCreditOutstandingAmount" xlink:label="loc_us-gaap_LettersOfCreditOutstandingAmount_685A789865C732CAD30811A08297FFEE" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RestrictedCashAndInvestmentsAbstract_3A7127D0D190FFDFC3BD11C10E3736EF" xlink:to="loc_us-gaap_LettersOfCreditOutstandingAmount_685A789865C732CAD30811A08297FFEE" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlans" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_4CCE768F2C0455976398C4DC3476C903" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:label="loc_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_B846045BECC48C8D7FC9C4DC3476AD25" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_4CCE768F2C0455976398C4DC3476C903" xlink:to="loc_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_B846045BECC48C8D7FC9C4DC3476AD25" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansAllocatedShareBasedCompensationExpenseDetails" xlink:type="extended">
    <loc xlink:href="fcel-20130731.xsd#fcel_ShareBasedCompensationPlansAbstract" xlink:label="loc_fcel_ShareBasedCompensationPlansAbstract_A2468955AFDC112C5108C4DC32F0B76E" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable" xlink:label="loc_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable_42C0BFBAF95C9B8D9F86C4DC32F063D8" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_ShareBasedCompensationPlansAbstract_A2468955AFDC112C5108C4DC32F0B76E" xlink:to="loc_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable_42C0BFBAF95C9B8D9F86C4DC32F063D8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="loc_us-gaap_IncomeStatementLocationAxis_C4A929CDE821EAAF15DBC4DC32F0C37B" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable_42C0BFBAF95C9B8D9F86C4DC32F063D8" xlink:to="loc_us-gaap_IncomeStatementLocationAxis_C4A929CDE821EAAF15DBC4DC32F0C37B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_C4A929CDE821EAAF15DBC4DC32F0C37B" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CostOfSalesMember" xlink:label="loc_us-gaap_CostOfSalesMember_0F2817C44F9A6419BE0BC4DC32F06A07" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E" xlink:to="loc_us-gaap_CostOfSalesMember_0F2817C44F9A6419BE0BC4DC32F06A07" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesMember" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpensesMember_5710EF1E3981DEA347BEC4DC32F0F12A" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpensesMember_5710EF1E3981DEA347BEC4DC32F0F12A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ResearchAndDevelopmentExpenseMember" xlink:label="loc_us-gaap_ResearchAndDevelopmentExpenseMember_A6039C07532B96DF9BB3C4DC32F02FB0" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_EE4F333B38B75F52BABFC4DC32F0E86E" xlink:to="loc_us-gaap_ResearchAndDevelopmentExpenseMember_A6039C07532B96DF9BB3C4DC32F02FB0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems" xlink:label="loc_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_15D2844E540C1ADAA2BCC4DC32F01D9B" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable_42C0BFBAF95C9B8D9F86C4DC32F063D8" xlink:to="loc_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_15D2844E540C1ADAA2BCC4DC32F01D9B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense" xlink:label="loc_us-gaap_AllocatedShareBasedCompensationExpense_E2065476E88FD324DE46C4DC32F03C24" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems_15D2844E540C1ADAA2BCC4DC32F01D9B" xlink:to="loc_us-gaap_AllocatedShareBasedCompensationExpense_E2065476E88FD324DE46C4DC32F03C24" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansDetails" xlink:type="extended">
    <loc xlink:href="fcel-20130731.xsd#fcel_Note9ShareBasedCompensationPlansAbstract" xlink:label="loc_fcel_Note9ShareBasedCompensationPlansAbstract_2AD813A5E5F6D2652931C4DC33A4A25F" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_0B30C29A8F0188A5E27DC4DC33A4C27D" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_Note9ShareBasedCompensationPlansAbstract_2AD813A5E5F6D2652931C4DC33A4A25F" xlink:to="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_0B30C29A8F0188A5E27DC4DC33A4C27D" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaap_StatementClassOfStockAxis_893671AF2A552B296BF0C4DC33A4D882" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_0B30C29A8F0188A5E27DC4DC33A4C27D" xlink:to="loc_us-gaap_StatementClassOfStockAxis_893671AF2A552B296BF0C4DC33A4D882" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaap_ClassOfStockDomain_C1C3FD772A539FDBE8D6C4DC33A4BCA5" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementClassOfStockAxis_893671AF2A552B296BF0C4DC33A4D882" xlink:to="loc_us-gaap_ClassOfStockDomain_C1C3FD772A539FDBE8D6C4DC33A4BCA5" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_0B30C29A8F0188A5E27DC4DC33A4C27D" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_3C48AFAEF62B12E9945CC4DC33A4490C" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_3C48AFAEF62B12E9945CC4DC33A4490C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0A4947E7DFB63B5C0338C4DC33A4F2C8" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0A4947E7DFB63B5C0338C4DC33A4F2C8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_1F43822C71A5685C9594C4DC33A4B8D3" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_1F43822C71A5685C9594C4DC33A4B8D3" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_81B937B86FF3BBC06770C4DC33A42789" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_81B937B86FF3BBC06770C4DC33A42789" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_521C6924C891BDD1339DC4DC33A42268" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward_43FF26294C362FC062A5C4DC33A40EC8" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_521C6924C891BDD1339DC4DC33A42268" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_F4DBABFD020D01966512C4DC33A4A607" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_F4DBABFD020D01966512C4DC33A4A607" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_CE5418C1EAD927BFA147C4DC33A4675E" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_67A4767194C7FC833C24C4DC33A4EB87" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_CE5418C1EAD927BFA147C4DC33A4675E" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_125904999D616C1886DAC4DC33A400EE" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_CE5418C1EAD927BFA147C4DC33A4675E" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_125904999D616C1886DAC4DC33A400EE" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansEmployeeStockPurchasePlanDetails" xlink:type="extended">
    <loc xlink:href="fcel-20130731.xsd#fcel_ShareBasedCompensationPlansAbstract" xlink:label="loc_fcel_ShareBasedCompensationPlansAbstract_FF6CA026B9BDB4ADB3A0C4DC33904C08" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable" xlink:label="loc_us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable_4ADB755F63A97592981EC4DC339ABC60" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_ShareBasedCompensationPlansAbstract_FF6CA026B9BDB4ADB3A0C4DC33904C08" xlink:to="loc_us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable_4ADB755F63A97592981EC4DC339ABC60" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis" xlink:label="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_58AA4C0FBE23AE68F4BBC4DC339A1AE8" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable_4ADB755F63A97592981EC4DC339ABC60" xlink:to="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_58AA4C0FBE23AE68F4BBC4DC339A1AE8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain" xlink:label="loc_us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain_B97576042ED9B705FE4FC4DC339AD9B0" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_58AA4C0FBE23AE68F4BBC4DC339A1AE8" xlink:to="loc_us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain_B97576042ED9B705FE4FC4DC339AD9B0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems" xlink:label="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfEmployeeStockOwnershipPlanESOPDisclosuresTable_4ADB755F63A97592981EC4DC339ABC60" xlink:to="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans_A56C47723B476241A3BCC4DC339ACBBE" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans_A56C47723B476241A3BCC4DC339ACBBE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_2471B8DC9E8D0AC37F7FC4DC339ADB41" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_2471B8DC9E8D0AC37F7FC4DC339ADB41" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:label="loc_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_4CF2D31BB94FFD58A058C4DC339A251C" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems_91A22CD4A9D065E11731C4DC339A22CD" xlink:to="loc_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_4CF2D31BB94FFD58A058C4DC339A251C" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansLevel2Policies" xlink:type="extended">
    <loc xlink:href="fcel-20130731.xsd#fcel_Note9ShareBasedCompensationPlansAbstract" xlink:label="loc_fcel_Note9ShareBasedCompensationPlansAbstract_5F3CB424AEB9385AE207C4DC3444D93E" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:label="loc_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_4A4C8519314ED1CDCFC0C4DC34448BBC" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_Note9ShareBasedCompensationPlansAbstract_5F3CB424AEB9385AE207C4DC3444D93E" xlink:to="loc_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_4A4C8519314ED1CDCFC0C4DC34448BBC" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansRestrictedStockAwardsDetails" xlink:type="extended">
    <loc xlink:href="fcel-20130731.xsd#fcel_ShareBasedCompensationPlansAbstract" xlink:label="loc_fcel_ShareBasedCompensationPlansAbstract_77AD236F77C1E42C8B5B11A082D5DA07" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_42990DC5E8CA1CB52EA411A082D5E5AC" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_ShareBasedCompensationPlansAbstract_77AD236F77C1E42C8B5B11A082D5DA07" xlink:to="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_42990DC5E8CA1CB52EA411A082D5E5AC" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaap_PlanNameAxis_E7DCBAE15BDF538B266411A082D58535" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_42990DC5E8CA1CB52EA411A082D5E5AC" xlink:to="loc_us-gaap_PlanNameAxis_E7DCBAE15BDF538B266411A082D58535" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaap_PlanNameDomain_BAFB0BD2D26231BDCB6911A082D5C7E1" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_PlanNameAxis_E7DCBAE15BDF538B266411A082D58535" xlink:to="loc_us-gaap_PlanNameDomain_BAFB0BD2D26231BDCB6911A082D5C7E1" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaap_AwardTypeAxis_AF5B11FEDBBDB254AA8B11A082D5DEFE" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_42990DC5E8CA1CB52EA411A082D5E5AC" xlink:to="loc_us-gaap_AwardTypeAxis_AF5B11FEDBBDB254AA8B11A082D5DEFE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_245F5715AB19945E64F811A082D55149" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_AwardTypeAxis_AF5B11FEDBBDB254AA8B11A082D5DEFE" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_245F5715AB19945E64F811A082D55149" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaap_StatementClassOfStockAxis_3D01D4571A224B28130611A082D55C89" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_42990DC5E8CA1CB52EA411A082D5E5AC" xlink:to="loc_us-gaap_StatementClassOfStockAxis_3D01D4571A224B28130611A082D55C89" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaap_ClassOfStockDomain_107A89E82FBFCF7EFC9F11A082D56DF5" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementClassOfStockAxis_3D01D4571A224B28130611A082D55C89" xlink:to="loc_us-gaap_ClassOfStockDomain_107A89E82FBFCF7EFC9F11A082D56DF5" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeAxis" xlink:label="loc_us-gaap_RangeAxis_3EBD912E2B141F1810F711A082D5D29C" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_42990DC5E8CA1CB52EA411A082D5E5AC" xlink:to="loc_us-gaap_RangeAxis_3EBD912E2B141F1810F711A082D5D29C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeMember" xlink:label="loc_us-gaap_RangeMember_3C9B2738557D9F3FF28C11A082D5B7DC" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_RangeAxis_3EBD912E2B141F1810F711A082D5D29C" xlink:to="loc_us-gaap_RangeMember_3C9B2738557D9F3FF28C11A082D5B7DC" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_209632A0FC106FE8AEF111A082D5F7CF" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_42990DC5E8CA1CB52EA411A082D5E5AC" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_209632A0FC106FE8AEF111A082D5F7CF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_F6B64A440D4D4109A490120CCE5B1229" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_209632A0FC106FE8AEF111A082D5F7CF" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_F6B64A440D4D4109A490120CCE5B1229" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_8738D969EF3FDEB6891E11A082D50C3A" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_209632A0FC106FE8AEF111A082D5F7CF" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_8738D969EF3FDEB6891E11A082D50C3A" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_5F4998B7F87100D20E2F120DD88D1AF4" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_209632A0FC106FE8AEF111A082D5F7CF" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_5F4998B7F87100D20E2F120DD88D1AF4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_12AA136A8A993C70CB5A120E49C6BBB3" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_209632A0FC106FE8AEF111A082D5F7CF" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_12AA136A8A993C70CB5A120E49C6BBB3" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansTables" xlink:type="extended">
    <loc xlink:href="fcel-20130731.xsd#fcel_Note9ShareBasedCompensationPlansAbstract" xlink:label="loc_fcel_Note9ShareBasedCompensationPlansAbstract_875B39A7DD014D4DAE11C4DC3372AA19" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock_EA1540F856D6AFB81594C4DC3372DE51" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_Note9ShareBasedCompensationPlansAbstract_875B39A7DD014D4DAE11C4DC3372AA19" xlink:to="loc_us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock_EA1540F856D6AFB81594C4DC3372DE51" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_F56176EC5E7E5387D0BFC4DC3372ED9D" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_fcel_Note9ShareBasedCompensationPlansAbstract_875B39A7DD014D4DAE11C4DC3372AA19" xlink:to="loc_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_F56176EC5E7E5387D0BFC4DC3372ED9D" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/ShareholdersEquityDeficit" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaap_EquityAbstract_E2584D0F615F75780BEDC4DC33AE334B" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="loc_us-gaap_StockholdersEquityNoteDisclosureTextBlock_66D5D0913A145092F955C4DC33AE9B5A" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityAbstract_E2584D0F615F75780BEDC4DC33AE334B" xlink:to="loc_us-gaap_StockholdersEquityNoteDisclosureTextBlock_66D5D0913A145092F955C4DC33AE9B5A" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/ShareholdersEquityDetails" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaap_EquityAbstract_87138F99E28BBA954DCAE444C9FD8F3B" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_3E9CF096C5A36477AA00E444C9FD3CBF" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityAbstract_87138F99E28BBA954DCAE444C9FD8F3B" xlink:to="loc_us-gaap_StatementTable_3E9CF096C5A36477AA00E444C9FD3CBF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_D3A0F316858DF5A2E8B7E444C9FDE9B1" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_3E9CF096C5A36477AA00E444C9FD3CBF" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_D3A0F316858DF5A2E8B7E444C9FDE9B1" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_D3A0F316858DF5A2E8B7E444C9FDE9B1" xlink:to="loc_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ParentMember" xlink:label="loc_us-gaap_ParentMember_BC95FF88318E2E0AA8FCE444C9FD1E37" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8" xlink:to="loc_us-gaap_ParentMember_BC95FF88318E2E0AA8FCE444C9FD1E37" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="loc_us-gaap_NoncontrollingInterestMember_57062581FCCA19679A6FE444C9FDCF5C" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityComponentDomain_328AE6BAAB26FD091E05E444C9FD62A8" xlink:to="loc_us-gaap_NoncontrollingInterestMember_57062581FCCA19679A6FE444C9FDCF5C" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_3E9CF096C5A36477AA00E444C9FD3CBF" xlink:to="loc_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInStockholdersEquityRollForward" xlink:label="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:to="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_D64D5AFB830B2C2AD16BE444C9FDFB02" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_D64D5AFB830B2C2AD16BE444C9FDFB02" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueNewIssues_0C0372C78651DAF7F7DDE444C9FD0DA4" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueNewIssues_0C0372C78651DAF7F7DDE444C9FD0DA4" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation" xlink:label="loc_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation_0961138F8AEE22C99BD4E444C9FD283C" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation_0961138F8AEE22C99BD4E444C9FD283C" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_Registrationstatementfees" xlink:label="loc_fcel_Registrationstatementfees_54054165C1D6CEAF4180E4C63F86CBF2" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_fcel_Registrationstatementfees_54054165C1D6CEAF4180E4C63F86CBF2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan_D5E484395DB9C9BBFE60E444C9FD3EBF" xlink:type="locator" />
    <presentationArc order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan_D5E484395DB9C9BBFE60E444C9FD3EBF" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DividendsPreferredStock" xlink:label="loc_us-gaap_DividendsPreferredStock_2B11F1B635652887D98AE444C9FDC791" xlink:type="locator" />
    <presentationArc order="6" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_us-gaap_DividendsPreferredStock_2B11F1B635652887D98AE444C9FDC791" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:label="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_92AFA2E482D844D99C34E444C9FDE3F9" xlink:type="locator" />
    <presentationArc order="7" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_92AFA2E482D844D99C34E444C9FDE3F9" xlink:type="arc" />
    <loc xlink:href="fcel-20130731.xsd#fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary" xlink:label="loc_fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary_D0A40B74DCD381264B97E444C9FDF7AE" xlink:type="locator" />
    <presentationArc order="8" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary_D0A40B74DCD381264B97E444C9FDF7AE" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_DD763529A6B7133B495DE444C9FD921B" xlink:type="locator" />
    <presentationArc order="9" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_us-gaap_ProfitLoss_DD763529A6B7133B495DE444C9FD921B" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_5A876D9768DE124EE72AE444C9FD6C72" xlink:type="locator" />
    <presentationArc order="10" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_B5038A6C6D78AF563865E444C9FDF28B" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_5A876D9768DE124EE72AE444C9FD6C72" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_7C306FB37E8E360E59A3E444C9FDC8F5" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_7C306FB37E8E360E59A3E444C9FDC8F5" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners" xlink:label="loc_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_4265FEBFB19B46F39975E444C9FDC390" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:to="loc_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_4265FEBFB19B46F39975E444C9FDC390" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_265783086AB7206D3D7FE444C9FD416F" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementLineItems_4D10C154A50EAC42C251E444C9FDB5DC" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_265783086AB7206D3D7FE444C9FD416F" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/ShareholdersEquityTables" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaap_EquityAbstract_FF7C5EE27BB8C7BFFE1B120F7779F847" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfStockholdersEquityTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfStockholdersEquityTableTextBlock_EAEA0988B62D29DCDB2011A082C69295" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityAbstract_FF7C5EE27BB8C7BFFE1B120F7779F847" xlink:to="loc_us-gaap_ScheduleOfStockholdersEquityTableTextBlock_EAEA0988B62D29DCDB2011A082C69295" xlink:type="arc" />
  </presentationLink>
  <presentationLink xlink:role="http://www.fuelcellenergy.com/role/StatementOfComprehensiveLossStatement" xlink:type="extended">
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:label="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_1AA1FEBE802A419E9BC1C4DC33D63300" xlink:type="locator" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_27D1F10DEFEE06F72E37C4DC33D612C3" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_1AA1FEBE802A419E9BC1C4DC33D63300" xlink:to="loc_us-gaap_StatementTable_27D1F10DEFEE06F72E37C4DC33D612C3" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="loc_us-gaap_StatementScenarioAxis_7378B2E575B1FF411E51C4DC33D62461" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_27D1F10DEFEE06F72E37C4DC33D612C3" xlink:to="loc_us-gaap_StatementScenarioAxis_7378B2E575B1FF411E51C4DC33D62461" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_ED083A22238353F54B25C4DC33D6A2A0" xlink:type="locator" />
    <presentationArc order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementScenarioAxis_7378B2E575B1FF411E51C4DC33D62461" xlink:to="loc_us-gaap_ScenarioUnspecifiedDomain_ED083A22238353F54B25C4DC33D6A2A0" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_41019C0F81F3DBF2FCA0C4DC33D66BAD" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementTable_27D1F10DEFEE06F72E37C4DC33D612C3" xlink:to="loc_us-gaap_StatementLineItems_41019C0F81F3DBF2FCA0C4DC33D66BAD" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_9FA425CB7987F2E9D199C4DC33D6DDD2" xlink:type="locator" />
    <presentationArc order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_1AA1FEBE802A419E9BC1C4DC33D63300" xlink:to="loc_us-gaap_ProfitLoss_9FA425CB7987F2E9D199C4DC33D6DDD2" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:label="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_DE09088E4C32E98E3FE9C4DC33D60681" xlink:type="locator" />
    <presentationArc order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_1AA1FEBE802A419E9BC1C4DC33D63300" xlink:to="loc_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_DE09088E4C32E98E3FE9C4DC33D60681" xlink:type="arc" />
    <loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTax_124C9B5FABBAD5E3D740C4DC33D67CC7" xlink:type="locator" />
    <presentationArc order="4" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_1AA1FEBE802A419E9BC1C4DC33D63300" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTax_124C9B5FABBAD5E3D740C4DC33D67CC7" xlink:type="arc" />
  </presentationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>R8.xml
<DESCRIPTION>IDEA: Recent Accounting Pronouncements
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2101100 - Disclosure - Recent Accounting Pronouncements</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_AccountingChangesAndErrorCorrectionsAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Accounting Changes and Error Corrections [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Recent Accounting Pronouncements &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:12px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;None.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Recent Accounting Pronouncements</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Recent Accounting Pronouncements</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/RecentAccountingPronouncements</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>R6.xml
<DESCRIPTION>IDEA: Consolidated Statements of Cash Flows (Unaudited)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>1004000 - Statement - Consolidated Statements of Cash Flows (Unaudited)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption>In Thousands, unless otherwise specified</RoundingOption><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2012Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Cash flows from operating activities:</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ProfitLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-25322000</NumericAmount><RoundedNumericAmount>-25322</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-24387000</NumericAmount><RoundedNumericAmount>-24387</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4K

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591552-111686



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 19

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4569616-111683



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 1A

 -Subparagraph (a),(c)

 -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=SL4573702-111684



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4J

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591551-111686



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net loss</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Adjustments to reconcile net loss to net cash used in operating activities:</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_ShareBasedCompensation</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1619000</NumericAmount><RoundedNumericAmount>1619</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1517000</NumericAmount><RoundedNumericAmount>1517</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Share-based compensation</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_IncomeLossFromEquityMethodInvestments</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-46000</NumericAmount><RoundedNumericAmount>-46</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>554000</NumericAmount><RoundedNumericAmount>554</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 9

 -Article 5



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 323

 -SubTopic 10

 -Section 45

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=16385135&amp;loc=d3e33749-111570



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.12)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 11

 -Article 7



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>(Income) loss from equity investment</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_Depreciation</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3044000</NumericAmount><RoundedNumericAmount>3044</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4174000</NumericAmount><RoundedNumericAmount>4174</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Depreciation</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>fcel_Interestexpenseonpreferredstockobligations</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1495000</NumericAmount><RoundedNumericAmount>1495</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1536000</NumericAmount><RoundedNumericAmount>1536</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Interest expense on preferred stock obligations</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Interest expense on preferred stock obligations</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_OtherNoncashIncomeExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>361000</NumericAmount><RoundedNumericAmount>361</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-191000</NumericAmount><RoundedNumericAmount>-191</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Other income (expense) included in net income that results in no cash inflows or outflows in the period. Includes noncash adjustments to reconcile net income (loss) to cash provided by (used in) operating activities that are not separately disclosed.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Other non-cash transactions, net</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_IncreaseDecreaseInOperatingAssetsAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Decrease (increase) in operating assets:</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>7</Level><ElementName>us-gaap_IncreaseDecreaseInAccountsReceivable</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-3270000</NumericAmount><RoundedNumericAmount>-3270</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1725000</NumericAmount><RoundedNumericAmount>1725</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts receivable</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>7</Level><ElementName>us-gaap_IncreaseDecreaseInInventories</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3051000</NumericAmount><RoundedNumericAmount>3051</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-8894000</NumericAmount><RoundedNumericAmount>-8894</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Inventories</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>7</Level><ElementName>us-gaap_IncreaseDecreaseInOtherOperatingAssets</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-163000</NumericAmount><RoundedNumericAmount>-163</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2147000</NumericAmount><RoundedNumericAmount>2147</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Other assets</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Increase (decrease) in operating liabilities:</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>7</Level><ElementName>us-gaap_IncreaseDecreaseInAccountsPayable</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>9193000</NumericAmount><RoundedNumericAmount>9193</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-3052000</NumericAmount><RoundedNumericAmount>-3052</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts payable</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>7</Level><ElementName>us-gaap_IncreaseDecreaseInAccruedLiabilities</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2668000</NumericAmount><RoundedNumericAmount>-2668</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-5892000</NumericAmount><RoundedNumericAmount>-5892</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accrued liabilities</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>7</Level><ElementName>us-gaap_IncreaseDecreaseInDeferredRevenue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>14817000</NumericAmount><RoundedNumericAmount>14817</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-14484000</NumericAmount><RoundedNumericAmount>-14484</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Deferred revenue</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_NetCashProvidedByUsedInOperatingActivities</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2111000</NumericAmount><RoundedNumericAmount>2111</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-45247000</NumericAmount><RoundedNumericAmount>-45247</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 24

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 25

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Net cash provided by (used in) operating activities</Label></Row><Row FlagID="0"><Id>18</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Cash flows from investing activities:</Label></Row><Row FlagID="0"><Id>19</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_PaymentsToAcquireProductiveAssets</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-4017000</NumericAmount><RoundedNumericAmount>-4017</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2646000</NumericAmount><RoundedNumericAmount>-2646</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Investing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6516133



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 13

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Capital expenditures</Label></Row><Row FlagID="0"><Id>20</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_CashAcquiredFromAcquisition</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>357000</NumericAmount><RoundedNumericAmount>357</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cash inflow associated with the acquisition of business during the period (for example, cash that was held by the acquired business).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Investing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6516133



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 12

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3179-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Cash acquired from acquisition</Label></Row><Row FlagID="0"><Id>21</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>fcel_TreasuryNotesMatured</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>12000000</NumericAmount><RoundedNumericAmount>12000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Treasury notes matured</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Treasury notes matured</Label></Row><Row FlagID="0"><Id>22</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_NetCashProvidedByUsedInInvestingActivities</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-3660000</NumericAmount><RoundedNumericAmount>-3660</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>9354000</NumericAmount><RoundedNumericAmount>9354</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 24

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 26

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3574-108585



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Net cash (used in) provided by investing activities</Label></Row><Row FlagID="0"><Id>23</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Cash flows from financing activities:</Label></Row><Row FlagID="0"><Id>24</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_RepaymentsOfLongTermDebt</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-285000</NumericAmount><RoundedNumericAmount>-285</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-127000</NumericAmount><RoundedNumericAmount>-127</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 15

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Financing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6513228



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Repayment of debt</Label></Row><Row FlagID="0"><Id>25</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ProceedsFromRepaymentsOfDebt</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>41500000</NumericAmount><RoundedNumericAmount>41500</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The net cash inflow or outflow in aggregate debt due to repayments and proceeds from additional borrowings.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Financing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6513228



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Proceeds from debt</Label></Row><Row FlagID="0"><Id>26</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ProceedsFromMinorityShareholders</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>954000</NumericAmount><RoundedNumericAmount>954</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of cash inflow from a noncontrolling interest. Includes, but is not limited to, purchase of additional shares or other increase in noncontrolling interest ownership.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 14

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Financing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6513228



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Proceeds received for sale of noncontrolling interest in subsidiary</Label></Row><Row FlagID="0"><Id>27</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_PaymentsOfDebtIssuanceCosts</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedTerseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2472000</NumericAmount><RoundedNumericAmount>-2472</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cash outflow paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 15

 -Subparagraph (e)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Financing costs for convertible debt securities</Label></Row><Row FlagID="0"><Id>28</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>632000</NumericAmount><RoundedNumericAmount>632</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2871000</NumericAmount><RoundedNumericAmount>-2871</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The net cash inflow or outflow from cash and cash items that are not available for withdrawal or usage.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 14

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Financing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6513228



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 15

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Decrease (increase) in restricted cash and cash equivalents</Label></Row><Row FlagID="0"><Id>29</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>fcel_PaymentOfPreferredDividendsAndReturnOfCapital</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-3339000</NumericAmount><RoundedNumericAmount>-3339</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-6506000</NumericAmount><RoundedNumericAmount>-6506</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Payment of preferred dividends and return of capital.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Payment of preferred dividends and return of capital</Label></Row><Row FlagID="0"><Id>30</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ProceedsFromIssuanceOfCommonStock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-20000</NumericAmount><RoundedNumericAmount>-20</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>64003000</NumericAmount><RoundedNumericAmount>64003</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cash inflow from the additional capital contribution to the entity.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Financing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6513228



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 14

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Proceeds from sale of common stock, net of registration fees</Label></Row><Row FlagID="0"><Id>31</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_NetCashProvidedByUsedInFinancingActivities</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>36016000</NumericAmount><RoundedNumericAmount>36016</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>55453000</NumericAmount><RoundedNumericAmount>55453</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 24

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 26

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3574-108585



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Net cash provided by financing activities</Label></Row><Row FlagID="0"><Id>32</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>13000</NumericAmount><RoundedNumericAmount>13</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-80000</NumericAmount><RoundedNumericAmount>-80</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The effect of exchange rate changes on cash balances in continuing operations held in foreign currencies.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 24

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 230

 -Section 45

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6450594&amp;loc=d3e33268-110906



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Effects on cash from changes in foreign currency rates</Label></Row><Row FlagID="0"><Id>33</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>34480000</NumericAmount><RoundedNumericAmount>34480</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>19480000</NumericAmount><RoundedNumericAmount>19480</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 24

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3521-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 230

 -Section 45

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6450594&amp;loc=d3e33268-110906



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Net increase in cash and cash equivalents</Label></Row><Row FlagID="0"><Id>34</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CashAndCashEquivalentsAtCarryingValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>true</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodStartLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>46879000</NumericAmount><RoundedNumericAmount>46879</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2011Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>42983000</NumericAmount><RoundedNumericAmount>42983</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Cash

 -URI http://asc.fasb.org/extlink&amp;oid=6506951



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Cash Equivalents

 -URI http://asc.fasb.org/extlink&amp;oid=6507016



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 1

 -Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.1)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section 45

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Cash and cash equivalents-beginning of period</Label></Row><Row FlagID="0"><Id>35</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CashAndCashEquivalentsAtCarryingValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>81359000</NumericAmount><RoundedNumericAmount>81359</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>62463000</NumericAmount><RoundedNumericAmount>62463</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Cash

 -URI http://asc.fasb.org/extlink&amp;oid=6506951



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Cash Equivalents

 -URI http://asc.fasb.org/extlink&amp;oid=6507016



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 1

 -Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.1)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section 45

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Cash and cash equivalents-end of period</Label></Row><Row FlagID="0"><Id>36</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_SupplementalCashFlowInformationAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Supplemental cash flow disclosures:</Label></Row><Row FlagID="0"><Id>37</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_InterestPaid</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>271000</NumericAmount><RoundedNumericAmount>271</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>229000</NumericAmount><RoundedNumericAmount>229</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The amount of cash paid for interest during the period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 25

 -Subparagraph (e)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Cash interest paid</Label></Row><Row FlagID="0"><Id>38</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Noncash financing and investing activity:</Label></Row><Row FlagID="0"><Id>39</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>fcel_CommonStockIssuedInSettlementOfPriorYearBonusObligation</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>550000</NumericAmount><RoundedNumericAmount>550</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Common stock issued in settlement of prior year bonus obligation</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Common stock issued in settlement of prior year bonus obligation</Label></Row><Row FlagID="0"><Id>40</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>85000</NumericAmount><RoundedNumericAmount>85</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>84000</NumericAmount><RoundedNumericAmount>84</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Common stock issued for Employee Stock Purchase Plan in settlement of prior year accrued employee contributions</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Common stock issued for Employee Stock Purchase Plan in settlement of prior year accrued employee contributions</Label></Row><Row FlagID="0"><Id>41</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueAcquisitions</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3562000</NumericAmount><RoundedNumericAmount>3562</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Value of stock issued pursuant to acquisitions during the period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29-31)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Common stock issued for acquisition</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Consolidated Statements of Cash Flows (Unaudited) (USD $)</ReportName><MonetaryRoundingLevel>Thousands</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfCashFlowsUnaudited</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>41</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>R17.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Shareholders' Equity (Deficit)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_EquityAbstract', window );"><strong>Equity [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_StockholdersEquityNoteDisclosureTextBlock', window );">Shareholders' Equity (Deficit)</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Shareholders&#8217; Equity (Deficit)</font></div><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Changes in shareholders&#8217; equity (deficit)</font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Changes in shareholders&#8217; equity (deficit) were as follows for the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;">:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="12" rowspan="1"></td></tr><tr><td width="62%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Total</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Shareholders&#8217;</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Equity (Deficit)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Noncontrolling</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">interest</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Total</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Equity (Deficit)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Balance at October 31, 2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,509</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(381</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,128</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Common stock issued for acquisition</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,562</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,562</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Share-based compensation</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,619</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,619</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Registration statement fees</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(20</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(20</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Taxes paid upon vesting of restricted stock awards, net of stock issued under benefit plans</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(154</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(154</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Preferred dividends &#8211; Series B</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,400</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,400</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other comprehensive loss -  foreign currency translation adjustments</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">13</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">13</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Reclass of noncontrolling interest due to liquidation of subsidiary</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(562</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">562</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(24,658</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(664</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(25,322</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Balance at July 31, 2013</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(8,091</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(483</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(8,574</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr></table></div><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Common Stock Issuances</font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On December 20, 2012, the Company issued </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">3.5 million</font><font style="font-family:inherit;font-size:10pt;"> shares of common stock for the remaining </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">61 percent</font><font style="font-family:inherit;font-size:10pt;"> of outstanding Versa shares. </font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The Company may sell common stock on the open market from time to time to raise funds in order to pay obligations related to the Company's outstanding Series I and Series B preferred shares.</font></div></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_EquityAbstract">
        <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_EquityAbstract</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_StockholdersEquityNoteDisclosureTextBlock">
        <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 shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive 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> -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 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 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21506-112644<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 02<br><br> -Paragraph 29, 30, 31<br><br> -Article 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 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=27010918&amp;loc=d3e74512-122707<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=27012166&amp;loc=d3e187143-122770<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 08<br><br> -Article 4<br><br><br><br>Reference 7: 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 8: 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 9: 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=26873400&amp;loc=d3e23780-122690<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> -Glossary Preferred Stock<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6521494<br><br><br><br>Reference 11: 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 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 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<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 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=27012166&amp;loc=d3e187085-122770<br><br><br><br>Reference 14: 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 15: 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>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 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 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 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21484-112644<br><br><br><br>Reference 18: 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 d<br><br> -Article 4<br><br><br><br>Reference 19: 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></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_StockholdersEquityNoteDisclosureTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EHNBG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Consolidated Statements of Operations (Unaudited) (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="4">3 Months Ended</th>
        <th class="th" colspan="4">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th" colspan="2">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th" colspan="2">
          <div>Jul. 31, 2012</div>
        </th>
        <th class="th" colspan="2">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th" colspan="2">
          <div>Jul. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenues (1):</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueGoodsNet', window );">Product sales</a></td>
        <td class="nump">$ 45,441<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">$ 21,023<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">$ 108,881<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">$ 65,882<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_SalesRevenueServicesNet', window );">Service agreements and license revenues</a></td>
        <td class="nump">3,706<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">6,546<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">12,783<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">13,398<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned', window );">Advanced technologies contract revenues</a></td>
        <td class="nump">4,560<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">2,124<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">10,837<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">5,903<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_Revenues', window );">Total revenues</a></td>
        <td class="nump">53,707<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">29,693<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">132,501<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">85,183<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></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_CostOfRevenueAbstract', window );"><strong>Costs of revenues:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_CostOfGoodsSold', window );">Cost of product sales</a></td>
        <td class="nump">41,523<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">22,433<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">103,950<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">63,932<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_CostOfServices', window );">Cost of service agreements and license revenues</a></td>
        <td class="nump">3,427<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">7,888<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">13,816<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">16,130<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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 advanced technologies contract revenues</a></td>
        <td class="nump">4,235<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">2,110<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">10,210<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">5,554<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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 costs of revenues</a></td>
        <td class="nump">49,185<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">32,431<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">127,976<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">85,616<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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 profit</a></td>
        <td class="nump">4,522<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(2,738)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">4,525<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(433)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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">5,203<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">4,580<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">16,071<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">12,346<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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">3,913<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">3,193<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">11,315<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">10,932<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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 costs and expenses</a></td>
        <td class="nump">9,116<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">7,773<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">27,386<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">23,278<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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">(4,594)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(10,511)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(22,861)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(23,711)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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">(1,078)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(544)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(2,218)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(1,749)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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 investment</a></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(42)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">46<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(554)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_LicenseFeeAndRoyaltyIncome', window );">License fee and royalty income</a></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">422<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">1,258<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_OtherNonoperatingIncomeExpense', window );">Other income (expense), net</a></td>
        <td class="num">(162)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">656<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(267)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">438<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">Loss before (provision) benefit for income taxes</a></td>
        <td class="num">(5,834)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(10,019)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(25,300)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(24,318)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_IncomeTaxExpenseBenefit', window );">Benefit (provision) for income taxes</a></td>
        <td class="nump">20<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">9<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(22)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(69)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_ProfitLoss', window );">Net Loss</a></td>
        <td class="num">(5,814)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(10,010)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(25,322)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(24,387)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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 );">Net loss attributable to noncontrolling interest</a></td>
        <td class="nump">202<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">88<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">664<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">230<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_NetIncomeLoss', window );">Net loss attributable to FuelCell Energy, Inc.</a></td>
        <td class="num">(5,612)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(9,922)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(24,658)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(24,157)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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 stock dividends</a></td>
        <td class="num">(800)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(800)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(2,400)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(2,401)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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 attributable to common shareholders</a></td>
        <td class="num">$ (6,412)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (10,722)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (27,058)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (26,558)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_EarningsPerShareAbstract', window );"><strong>Loss per share basic and diluted</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_EarningsPerShareBasicAndDiluted', window );">Net loss per share attributable to common shareholders</a></td>
        <td class="num">$ (0.03)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (0.06)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (0.14)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (0.17)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_WeightedAverageNumberOfShareOutstandingBasicAndDiluted', window );">Weighted Average Number of Shares Outstanding, Basic and Diluted</a></td>
        <td class="nump">192,051,578<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">185,906,834<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">190,006,331<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">158,548,998<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr>
        <td colspan="9"></td>
      </tr>
      <tr>
        <td colspan="9">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">Includes revenue from a related party. Refer to Concentrations in note 1 to the financial statements.</td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_LicenseFeeAndRoyaltyIncome">
        <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>License fee and royalty income</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_LicenseFeeAndRoyaltyIncome</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_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> -Section 03<br><br> -Paragraph 2<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 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=26872669&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 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=26872669&amp;loc=d3e20235-122688<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 2<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_CostOfRevenue</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_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>
                  </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_CostOfServices">
        <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 services rendered by an entity 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> -Section 03<br><br> -Paragraph 2<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 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.2(d))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&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_CostOfServices</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_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>Amount of paid and unpaid preferred stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).</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 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=27012166&amp;loc=d3e187085-122770<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 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></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_EarningsPerShareAbstract">
        <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>
                  </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_EarningsPerShareBasicAndDiluted">
        <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 or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements.  Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period.  Diluted earnings per share includes the amount of net income or 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>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_EarningsPerShareBasicAndDiluted</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=26872669&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 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=26873400&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 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=31042434&amp;loc=d3e3602-108585<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 9<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 323<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=16385135&amp;loc=d3e33749-111570<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 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=26872669&amp;loc=d3e20235-122688<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></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>Amount of current income tax expense (benefit) and deferred income tax expense (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> -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=26873400&amp;loc=d3e23780-122690<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 08<br><br> -Paragraph h<br><br> -Article 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> -Glossary Income Tax Expense (or Benefit)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<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 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></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_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>Amount of the cost of borrowed funds accounted for as interest expense.</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 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></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 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>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=31042434&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> -Glossary Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<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 Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<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 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 7: 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=26872669&amp;loc=d3e20235-122688<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 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 9: 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=28358780&amp;loc=d3e565-108580<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 03<br><br> -Paragraph 19<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_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>Amount of Net Income (Loss) attributable to 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 50<br><br> -Paragraph 1A<br><br> -URI http://asc.fasb.org/extlink&amp;oid=18733093&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=31814832&amp;loc=SL4591551-111686<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 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=7655603&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>
                  </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_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_OtherNonoperatingIncomeExpense">
        <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 amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.</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 03<br><br> -Paragraph 9<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 225<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SX 210.5-03.9)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&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_OtherNonoperatingIncomeExpense</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 4K<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591552-111686<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 45<br><br> -Paragraph 19<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4569616-111683<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 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=18733093&amp;loc=SL4573702-111684<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 810<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 4J<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591551-111686<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_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_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned">
        <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 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 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6420387&amp;loc=d3e23221-108380<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 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></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_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned</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_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross">
        <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 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 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6420387&amp;loc=d3e23221-108380<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 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></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_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross</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_ResearchAndDevelopmentExpense">
        <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 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></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_ResearchAndDevelopmentExpense</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_Revenues">
        <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 revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</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)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<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 1<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_Revenues</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_RevenuesAbstract">
        <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_RevenuesAbstract</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_SalesRevenueGoodsNet">
        <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 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 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=26872669&amp;loc=d3e20235-122688<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 1<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_SalesRevenueGoodsNet</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_SalesRevenueServicesNet">
        <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 during the period from services rendered in the normal course of business, after deducting 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 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(d))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688<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 1<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_SalesRevenueServicesNet</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_SellingGeneralAndAdministrativeExpense">
        <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 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 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=26872669&amp;loc=d3e20235-122688<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 4<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 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">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_SellingGeneralAndAdministrativeExpense</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_WeightedAverageNumberOfShareOutstandingBasicAndDiluted">
        <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>Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).</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_WeightedAverageNumberOfShareOutstandingBasicAndDiluted</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>R10.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Inventories<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_InventoryDisclosureAbstract', window );"><strong>Inventory Disclosure [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_InventoryDisclosureTextBlock', window );">Inventories</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Inventories</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The components of inventory at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;"> consisted of the following:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="8" rowspan="1"></td></tr><tr><td width="79%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="8%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="8%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July&#160;31, <br clear="none"/>2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October&#160;31, <br clear="none"/>2012</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Raw materials</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">21,385</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">17,683</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Work-in-process </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">25,848</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">30,018</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net Inventory</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">47,233</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">47,701</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Work-in-process includes the standard components of inventory used to build the typical modules or stack components that are intended to be used in future power plant orders or to service SA's.  Included in Work-in-process as of  </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;"> is </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1.4 million</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$11.3 million</font><font style="font-family:inherit;font-size:10pt;">, respectively, of completed standard components ready to be incorporated into power plants and deployed upon receipt of customer orders or to service SA's.    </font></div></td></tr></table><div style="line-height:120%;text-align:justify;padding-left:46px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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 modules which have not yet been placed into production for a particular commercial customer contract.  </font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Raw materials and work in process are net of valuation reserves of approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1.6 million</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$2.4 million</font><font style="font-family:inherit;font-size:10pt;"> at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, respectively.</font></div></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_InventoryDisclosureAbstract">
        <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_InventoryDisclosureAbstract</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_InventoryDisclosureTextBlock">
        <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 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>
              </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 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<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 210.5-02.6)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 02<br><br> -Paragraph 6<br><br> -Subparagraph a, b, c<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_InventoryDisclosureTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/**
 * Rivet Software Inc.
 *
 * @copyright Copyright (c) 2006-2011 Rivet Software, Inc. All rights reserved.
 * Version 2.4.0.3
 *
 */

var Show = {};
Show.LastAR = null,

Show.hideAR = function(){
	Show.LastAR.style.display = 'none';
};

Show.showAR = function ( link, id, win ){
	if( Show.LastAR ){
		Show.hideAR();
	}

	var ref = link;
	do {
		ref = ref.nextSibling;
	} while (ref && ref.nodeName != 'TABLE');

	if (!ref || ref.nodeName != 'TABLE') {
		var tmp = win ?
			win.document.getElementById(id) :
			document.getElementById(id);

		if( tmp ){
			ref = tmp.cloneNode(true);
			ref.id = '';
			link.parentNode.appendChild(ref);
		}
	}

	if( ref ){
		ref.style.display = 'block';
		Show.LastAR = ref;
	}
};

Show.toggleNext = function( link ){
	var ref = link;

	do{
		ref = ref.nextSibling;
	}while( ref.nodeName != 'DIV' );

	if( ref.style &&
		ref.style.display &&
		ref.style.display == 'none' ){
		ref.style.display = 'block';

		if( link.textContent ){
			link.textContent = link.textContent.replace( '+', '-' );
		}else{
			link.innerText = link.innerText.replace( '+', '-' );
		}
	}else{
		ref.style.display = 'none';

		if( link.textContent ){
			link.textContent = link.textContent.replace( '-', '+' );
		}else{
			link.innerText = link.innerText.replace( '-', '+' );
		}
	}
};
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R24.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ENE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Acquisitions Acquisitions (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</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_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock', window );">Schedule of Business Acquisitions, by Acquisition [Table Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The following table summarizes the allocation of the purchase price to the estimated fair value of the assets acquired and liabilities assumed as of the acquisition date.    This allocation is preliminary and the Company is still in the process of analyzing and evaluating the acquired deferred tax attributes of Versa, if any.&#160; Completion of this review may result in adjustments to the deferred tax attributes and amounts recorded as a result of this acquisition.&#160; </font></div><div style="line-height:120%;padding-top:12px;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:682px;border-collapse:collapse;text-align:left;"><tr><td colspan="4" rowspan="1"></td></tr><tr><td width="598px" rowspan="1" colspan="1"></td><td width="9px" rowspan="1" colspan="1"></td><td width="70px" rowspan="1" colspan="1"></td><td width="4px" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cash and cash equivalents</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">357</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accounts receivable</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,133</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other current assets</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">23</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Property, plant and equipment</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">480</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Goodwill</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,055</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In-process research and development</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">9,592</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other assets</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accounts payable</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(302</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other current liabilities</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1,492</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Deferred tax liabilities </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(3,357</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other long-term liabilities</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(155</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;Total identifiable net assets</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">10,435</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1) Classified in Long-term debt and other liabilities on the consolidated balance sheets. </font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></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_BusinessAcquisitionLineItems">
        <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_BusinessAcquisitionLineItems</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_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock">
        <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>Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table  does not include leveraged buyouts.</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 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463<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 805<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1486-128463<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_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R29.xml
<DESCRIPTION>IDEA: Accrued Liabilities (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2308301 - Disclosure - Accrued Liabilities (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_AccruedLiabilitiesCurrentAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Accrued Liabilities, Current [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued liabilities at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued payroll and employee benefits &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,390&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,907&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued contract and operating costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;40&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;39&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reserve for product warranty cost &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,572&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;2,317&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reserve for service agreement costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(4)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;5,222&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;7,222&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reserve for B1200 repair and upgrade program &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(5)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,669&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,753&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued taxes, legal, professional and other &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(6)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,505&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;2,027&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;19,398&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;20,265&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance relates to amounts owed to employees for compensation and benefits as of the end of the period. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance includes estimated losses accrued on product sales contracts.  &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Activity in the reserve for product warranty costs for the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; included additions for estimates of potential future warranty obligations of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.3 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; on contracts in the warranty period and reserve reductions related to actual warranty spend and reversals to income of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$2.0 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; as contracts progress through the warranty period or are beyond the warranty period.   &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(4)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;As of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and October 31, 2012, the loss reserve on SA's totaled $4.1 million and $5.0 million, respectively. &lt;/font&gt;&lt;font style="font-family:inherit;font-size:11pt;"&gt; &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Also included in this line item is a reserve for performance guarantees penalties under the terms of our customer contracts, which based on our ongoing analysis of historical fleet performance totaled &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.1 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$2.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; as of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively.  The decrease in the reserve for performance guarantees penalties was due to certain amounts being reclassed to accounts payable due to the finalization of negotiations of amounts due to POSCO.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(5)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;For the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, the Company incurred actual repair and upgrade costs of approximately &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.1 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.  &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(6)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance includes accrued sales, use and payroll taxes as well as accrued legal, professional and other expenses as of the end of the period.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the components of accrued liabilities.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Accrued Liabilities [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Accrued Liabilities (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/AccruedLiabilitiesTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R18.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Loss Per Share<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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 );">Loss Per Share</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Loss Per Share</font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The calculation of basic and diluted loss per share was as follows:</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:96.09375%;border-collapse:collapse;text-align:left;"><tr><td colspan="16" rowspan="1"></td></tr><tr><td width="48%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="11%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Three Months Ended July 31,</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Nine Months Ended July 31,</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Numerator</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(5,814</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(10,010</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(25,322</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(24,387</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss attributable to noncontrolling interest</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">202</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">88</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">664</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">230</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Preferred stock dividend</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(800</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(800</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,400</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,401</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss attributable to common shareholders</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(6,412</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(10,722</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(27,058</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(26,558</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Denominator</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Weighted average basic common shares</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">192,051,578</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">185,906,834</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">190,006,331</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">158,548,998</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-indent:26px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Effect of dilutive securities </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Weighted average diluted common shares</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">192,051,578</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">185,906,834</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">190,006,331</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">158,548,998</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Basic loss per share</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.03</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.06</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.14</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.17</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Diluted loss per share (1)</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.03</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.06</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.14</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.17</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Diluted loss per share was computed without consideration to potentially dilutive instruments as their inclusion would have been antidilutive. Potentially dilutive instruments include stock options, convertible preferred stock and senior unsecured convertible notes. At </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July 31, 2013 and 2012</font><font style="font-family:inherit;font-size:10pt;">, there were options to purchase </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">3.2 million</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">3.2 million</font><font style="font-family:inherit;font-size:10pt;">, respectively, shares of common stock.  Refer to our Annual Report on Form 10-K for the year ended </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;"> for information on our convertible preferred stock and refer to Footnote 9 for information on the senior unsecured convertible notes.</font></div></td></tr></table></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_EarningsPerShareAbstract">
        <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>
                  </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_EarningsPerShareTextBlock">
        <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 earnings per share.</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 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1278-109256<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 260<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<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 55<br><br> -Paragraph 52<br><br> -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258<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 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=26872669&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_EarningsPerShareTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R34.xml
<DESCRIPTION>IDEA: Nature of Business and Basis of Presentation (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2401402 - Disclosure - Nature of Business and Basis of Presentation (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption>In Thousands, unless otherwise specified</RoundingOption><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>number</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2012Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>number</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2012" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>number</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2012Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>number</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2012" /></Labels></Column><Column FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2012Q4</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5053000</NumericAmount><RoundedNumericAmount>5053</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5053000</NumericAmount><RoundedNumericAmount>5053</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5335000</NumericAmount><RoundedNumericAmount>5335</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. For a classified balance sheet represents the current portion only (the noncurrent portion has a separate concept); there is a separate and distinct element for unclassified presentations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 1

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.1)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Restricted cash and cash equivalents - short term</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_RestrictedCashAndCashEquivalentsNoncurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4950000</NumericAmount><RoundedNumericAmount>4950</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4950000</NumericAmount><RoundedNumericAmount>4950</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5300000</NumericAmount><RoundedNumericAmount>5300</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Cash and equivalents whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 1

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.1)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Restricted cash and cash equivalents - long-term</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_SignificantCustomerRevenuePercentage</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="number"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.89</NumericAmount><RoundedNumericAmount>0.89</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="number"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.81</NumericAmount><RoundedNumericAmount>0.81</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="number"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.90</NumericAmount><RoundedNumericAmount>0.90</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="number"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.79</NumericAmount><RoundedNumericAmount>0.79</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>Percent of consolidated revenue by customer.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>significant customer revenue percentage</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3_us-gaap_MajorCustomersAxis_fcel_DominionBridgeportFuelcellParkMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Dominion Bridgeport FuelCell Park [Member]</ValueName><ValueType>us-gaap_MajorCustomersAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>fcel_DominionBridgeportFuelcellParkMember</Id><dimensionId>us-gaap_MajorCustomersAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>number</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="us-gaap_MajorCustomersAxis:fcel_DominionBridgeportFuelcellParkMember" Id="0" Label="Dominion Bridgeport FuelCell Park [Member]" /><Label Key="Calendar" Id="1" Label="5/1/2013 - 7/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Dominion Bridgeport FuelCell Park [Member]</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_SignificantCustomerRevenuePercentage</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3_us-gaap_MajorCustomersAxis_fcel_DominionBridgeportFuelcellParkMember" UnitID="number"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.51</NumericAmount><RoundedNumericAmount>0.51</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3_us-gaap_MajorCustomersAxis_fcel_DominionBridgeportFuelcellParkMember" UnitID="number"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.00</NumericAmount><RoundedNumericAmount>0.00</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_MajorCustomersAxis_fcel_DominionBridgeportFuelcellParkMember" UnitID="number"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.32</NumericAmount><RoundedNumericAmount>0.32</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD_us-gaap_MajorCustomersAxis_fcel_DominionBridgeportFuelcellParkMember" UnitID="number"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.00</NumericAmount><RoundedNumericAmount>0.00</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>Percent of consolidated revenue by customer.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>significant customer revenue percentage</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>POSCO Energy [Member]</ValueName><ValueType>us-gaap_MajorCustomersAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>fcel_PoscoEnergyMember</Id><dimensionId>us-gaap_MajorCustomersAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>number</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="us-gaap_MajorCustomersAxis:fcel_PoscoEnergyMember" Id="0" Label="POSCO Energy [Member]" /><Label Key="Calendar" Id="1" Label="5/1/2013 - 7/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>POSCO Energy [Member]</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_CommonStockOwnershipPercentage</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember" UnitID="number"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.16</NumericAmount><RoundedNumericAmount>0.16</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember" UnitID="number"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.16</NumericAmount><RoundedNumericAmount>0.16</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>Common stock ownership percentage</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Common stock ownership percentage</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_SignificantCustomerRevenuePercentage</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember" UnitID="number"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.34</NumericAmount><RoundedNumericAmount>0.34</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember" UnitID="number"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.72</NumericAmount><RoundedNumericAmount>0.72</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember" UnitID="number"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.53</NumericAmount><RoundedNumericAmount>0.53</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD_us-gaap_MajorCustomersAxis_fcel_PoscoEnergyMember" UnitID="number"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.72</NumericAmount><RoundedNumericAmount>0.72</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>Percent of consolidated revenue by customer.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>significant customer revenue percentage</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3_us-gaap_MajorCustomersAxis_fcel_USGovernmentMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>U.S. Government [Member]</ValueName><ValueType>us-gaap_MajorCustomersAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>fcel_USGovernmentMember</Id><dimensionId>us-gaap_MajorCustomersAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>number</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="us-gaap_MajorCustomersAxis:fcel_USGovernmentMember" Id="0" Label="U.S. Government [Member]" /><Label Key="Calendar" Id="1" Label="5/1/2013 - 7/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>U.S. Government [Member]</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_SignificantCustomerRevenuePercentage</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3_us-gaap_MajorCustomersAxis_fcel_USGovernmentMember" UnitID="number"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.04</NumericAmount><RoundedNumericAmount>0.04</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3_us-gaap_MajorCustomersAxis_fcel_USGovernmentMember" UnitID="number"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.09</NumericAmount><RoundedNumericAmount>0.09</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_MajorCustomersAxis_fcel_USGovernmentMember" UnitID="number"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.05</NumericAmount><RoundedNumericAmount>0.05</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD_us-gaap_MajorCustomersAxis_fcel_USGovernmentMember" UnitID="number"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.07</NumericAmount><RoundedNumericAmount>0.07</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>Percent of consolidated revenue by customer.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>significant customer revenue percentage</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Nature of Business and Basis of Presentation (Details) (USD $)</ReportName><MonetaryRoundingLevel>Thousands</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationDetails</RoleURI><NumberOfCols>5</NumberOfCols><NumberOfRows>10</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R44.xml
<DESCRIPTION>IDEA: Share-Based Compensation Plans (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2410404 - Disclosure - Share-Based Compensation Plans (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPerShare</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2012Q4</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPerShare</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>I2012Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-07-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="Calendar" Id="0" Label="Jul. 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>182413</NumericAmount><RoundedNumericAmount>182413</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(iv)(4)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usdPerShare"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6.47</NumericAmount><RoundedNumericAmount>6.47</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usdPerShare"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6.96</NumericAmount><RoundedNumericAmount>6.96</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(i)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>true</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodStartLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2012Q4" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3120456</NumericAmount><RoundedNumericAmount>3120456</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="shares"><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q3" UnitID="shares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3200000</NumericAmount><RoundedNumericAmount>3200000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of options outstanding, including both vested and non-vested options.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(i)-(ii)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>279746</NumericAmount><RoundedNumericAmount>279746</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Net number of share options (or share units) granted during the period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(iv)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3217789</NumericAmount><RoundedNumericAmount>3217789</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="shares"><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q3" UnitID="shares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3200000</NumericAmount><RoundedNumericAmount>3200000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of options outstanding, including both vested and non-vested options.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(i)-(ii)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usdPerShare"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.94</NumericAmount><RoundedNumericAmount>0.94</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usdPerShare"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6.36</NumericAmount><RoundedNumericAmount>6.36</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Weighted average price of options that were either forfeited or expired.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(iv)(3)-(4)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Share-Based Compensation Plans (Details) (USD $)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>NoRounding</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansDetails</RoleURI><NumberOfCols>3</NumberOfCols><NumberOfRows>10</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R32.xml
<DESCRIPTION>IDEA: Shareholders' Equity (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2311301 - Disclosure - Shareholders' Equity (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_EquityAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Equity [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfStockholdersEquityTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Changes in shareholders&amp;#8217; equity (deficit) were as follows for the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="12" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="62%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Total&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Shareholders&amp;#8217;&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Equity (Deficit)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Noncontrolling&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;interest&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Total&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Equity (Deficit)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance at October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,509&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(381&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,128&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Common stock issued for acquisition&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Share-based compensation&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,619&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,619&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Registration statement fees&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(20&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(20&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Taxes paid upon vesting of restricted stock awards, net of stock issued under benefit plans&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(154&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(154&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Preferred dividends &amp;#8211; Series B&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,400&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,400&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other comprehensive loss -  foreign currency translation adjustments&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;13&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;13&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reclass of noncontrolling interest due to liquidation of subsidiary&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(24,658&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(664&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(25,322&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance at July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(8,091&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(483&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(8,574&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of changes in the separate accounts comprising stockholders' equity (in addition to retained earnings) and of the changes in the number of shares of equity securities during at least the most recent annual fiscal period and any subsequent interim period presented is required to make the financial statements sufficiently informative if both financial position and results of operations are presented.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Stockholders Equity [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Shareholders' Equity (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/ShareholdersEquityTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R25.xml
<DESCRIPTION>IDEA: Inventories (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2303301 - Disclosure - Inventories (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>fcel_InventoriesAbstract</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Inventories [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfInventoryCurrentTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The components of inventory at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="79%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, &lt;br clear="none"/&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, &lt;br clear="none"/&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Raw materials&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;21,385&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;17,683&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Work-in-process &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;25,848&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;30,018&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net Inventory&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;47,233&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;47,701&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Work-in-process includes the standard components of inventory used to build the typical modules or stack components that are intended to be used in future power plant orders or to service SA's.  Included in Work-in-process as of  &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; is &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.4 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$11.3 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively, of completed standard components ready to be incorporated into power plants and deployed upon receipt of customer orders or to service SA's.   &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 2

 -Paragraph 6

 -Subparagraph a,b,c

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Inventory, Current [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Inventories (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/InventoriesTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R48.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E34AE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Loss Per Share (Details) (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="4">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th" colspan="2">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th" colspan="2">
          <div>Jul. 31, 2012</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2012</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_NumeratorAbstract', window );"><strong>Numerator [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net Loss</a></td>
        <td class="num">$ (5,814)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (10,010)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (25,322)<span></span></td>
        <td class="num">$ (24,387)<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_NetIncomeLossAttributableToNoncontrollingInterest', window );">Net Income (Loss) Attributable to Noncontrolling Interest</a></td>
        <td class="nump">202<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">88<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">664<span></span></td>
        <td class="nump">230<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 );">Dividends, Preferred Stock</a></td>
        <td class="num">(800)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(800)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(2,400)<span></span></td>
        <td class="num">(2,401)<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_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss attributable to common shareholders</a></td>
        <td class="num">$ (6,412)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (10,722)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (27,058)<span></span></td>
        <td class="num">$ (26,558)<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_DemoninatorAbstract', window );"><strong>Demoninator [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Weighted Average Number of Shares Outstanding, Diluted</a></td>
        <td class="nump">192,051,578<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">185,906,834<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">190,006,331<span></span></td>
        <td class="nump">158,548,998<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_WeightedAverageNumberDilutedSharesOutstandingAdjustment', window );">Weighted Average Number Diluted Shares Outstanding Adjustment</a></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">0<span></span></td>
        <td class="nump">0<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_WeightedAverageNumberOfSharesOutstandingBasic', window );">Weighted Average Number of Shares Outstanding, Basic</a></td>
        <td class="nump">192,051,578<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">185,906,834<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">190,006,331<span></span></td>
        <td class="nump">158,548,998<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_EarningsPerShareBasic', window );">Earnings Per Share, Basic</a></td>
        <td class="num">$ (0.03)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (0.06)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">$ (0.14)<span></span></td>
        <td class="num">$ (0.17)<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_EarningsPerShareDiluted', window );">Earnings Per Share, Diluted</a></td>
        <td class="num">$ (0.03)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="num">$ (0.06)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="num">$ (0.14)<span></span></td>
        <td class="num">$ (0.17)<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</a></td>
        <td class="nump">3,217,789<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">3,200,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">3,217,789<span></span></td>
        <td class="nump">3,200,000<span></span></td>
        <td class="nump">3,120,456<span></span></td>
      </tr>
      <tr>
        <td colspan="8"></td>
      </tr>
      <tr>
        <td colspan="8">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">Diluted loss per share was computed without consideration to potentially dilutive instruments as their inclusion would have been antidilutive. Potentially dilutive instruments include stock options, convertible preferred stock and senior unsecured convertible notes. At July 31, 2013 and 2012, there were options to purchase 3.2 million and 3.2 million, respectively, shares of common stock. Refer to our Annual Report on Form 10-K for the year ended October&#xA0;31, 2012 for information on our convertible preferred stock and refer to Footnote 9 for information on the senior unsecured convertible notes.</td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_DemoninatorAbstract">
        <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_DemoninatorAbstract</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_fcel_NumeratorAbstract">
        <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_NumeratorAbstract</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_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>Amount of paid and unpaid preferred stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).</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 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=27012166&amp;loc=d3e187085-122770<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 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></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_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 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 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 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256<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 260<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 52<br><br> -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258<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 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=26872669&amp;loc=d3e20235-122688<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 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 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 SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 04<br><br> -Paragraph 18<br><br> -Article 7<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> -Section 03<br><br> -Paragraph 20<br><br> -Article 5<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 04<br><br> -Paragraph 21<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_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_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 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=7655603&amp;loc=d3e1252-109256<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=26872669&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> -Section 04<br><br> -Paragraph 18<br><br> -Article 7<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 03<br><br> -Paragraph 20<br><br> -Article 5<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 21<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_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_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>Amount of Net Income (Loss) attributable to 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 50<br><br> -Paragraph 1A<br><br> -URI http://asc.fasb.org/extlink&amp;oid=18733093&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=31814832&amp;loc=SL4591551-111686<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 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=7655603&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_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 4K<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591552-111686<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 45<br><br> -Paragraph 19<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4569616-111683<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 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=18733093&amp;loc=SL4573702-111684<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 810<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 4J<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591551-111686<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_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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
        <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 options outstanding, including both vested and non-vested options.</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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)-(ii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</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_WeightedAverageNumberDilutedSharesOutstandingAdjustment">
        <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 dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.</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></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_WeightedAverageNumberDilutedSharesOutstandingAdjustment</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_WeightedAverageNumberOfDilutedSharesOutstanding">
        <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 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;">
                <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 16<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1505-109256<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_WeightedAverageNumberOfDilutedSharesOutstanding</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_WeightedAverageNumberOfSharesOutstandingBasic">
        <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 [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=7655603&amp;loc=d3e1448-109256<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> -Glossary Weighted-Average Number of Common Shares Outstanding<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6528421<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_WeightedAverageNumberOfSharesOutstandingBasic</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ELHAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Other Current Assets (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th" colspan="2">
          <div>Oct. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract', window );"><strong>Prepaid Expense and Other Assets, Current [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_AdvancePaymentsToVendors', window );">Advance payments to vendors</a></td>
        <td class="nump">$ 3,548<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">$ 2,261<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></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_DeferredFinanceCostsCurrentNet', window );">Deferred Finance Costs, Current, Net</a></td>
        <td class="nump">494<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></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_NotesAndLoansReceivableNetCurrent', window );">Notes receivable</a></td>
        <td class="nump">399<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
        <td class="nump">475<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></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_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other</a></td>
        <td class="nump">3,841<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
        <td class="nump">1,991<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></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 );">Total</a></td>
        <td class="nump">$ 8,282<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">$ 4,727<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr>
        <td colspan="5"></td>
      </tr>
      <tr>
        <td colspan="5">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">Advance payments to vendors relate to inventory purchases.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[2]</td>
              <td style="vertical-align: top;" valign="top">Represents the current portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[3]</td>
              <td style="vertical-align: top;" valign="top">Current portion of long-term notes receivable.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[4]</td>
              <td style="vertical-align: top;" valign="top">Primarily relates to other prepaid vendor expenses including insurance, rent and lease payments.</td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_AdvancePaymentsToVendors">
        <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>Advance payments to vendors</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_AdvancePaymentsToVendors</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>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_DeferredFinanceCostsCurrentNet">
        <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 amount of current deferred finance costs capitalized 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 FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 835<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6451184&amp;loc=d3e28555-108399<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 210.5-02.8)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 02<br><br> -Paragraph 8<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_DeferredFinanceCostsCurrentNet</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_NotesAndLoansReceivableNetCurrent">
        <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>An amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money within one year from the balance sheet date (or the normal operating cycle, whichever is longer), net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.</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 210.5-02.3)<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 3<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 45<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28367877&amp;loc=d3e4531-111522<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 45<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<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_NotesAndLoansReceivableNetCurrent</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_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> -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 210.5-02.8)<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 8<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_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_PrepaidExpenseAndOtherAssetsCurrent">
        <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 asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that 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> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 8<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 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<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_PrepaidExpenseAndOtherAssetsCurrent</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_PrepaidExpenseAndOtherAssetsCurrentAbstract">
        <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_PrepaidExpenseAndOtherAssetsCurrentAbstract</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R27.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</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 (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_PrepaidExpenseAndOtherAssetsCurrentAbstract', window );"><strong>Prepaid Expense and Other Assets, Current [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_ScheduleOfOtherCurrentAssetsTableTextBlock', window );">Schedule of Other Current Assets [Table Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other current assets at July 31, 2013 and October&#160;31, 2012 consisted of the following:</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:97.265625%;border-collapse:collapse;text-align:left;"><tr><td colspan="9" rowspan="1"></td></tr><tr><td width="76%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="9%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="9%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July 31, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October 31, 2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Advance payments to vendors </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,548</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,261</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Debt issuance costs </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(2)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">494</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Notes receivable </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(3)</sup></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">399</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">475</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Prepaid expenses and other </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(3)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,841</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,991</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">8,282</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,727</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Advance payments to vendors relate to inventory purchases. </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(2)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Represents the current portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years. </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(3)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Current portion of long-term notes receivable.</font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(4)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Primarily relates to other prepaid vendor expenses including insurance, rent and lease payments.</font></div></td></tr></table></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_PrepaidExpenseAndOtherAssetsCurrentAbstract">
        <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_PrepaidExpenseAndOtherAssetsCurrentAbstract</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_ScheduleOfOtherCurrentAssetsTableTextBlock">
        <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>Tabular disclosure of the carrying amounts of other current assets.</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_ScheduleOfOtherCurrentAssetsTableTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Accounts Receivable (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_ReceivablesAbstract', window );"><strong>Receivables [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_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock', window );">Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:4px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accounts receivable at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;"> consisted of the following:</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="8" rowspan="1"></td></tr><tr><td width="75%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July&#160;31, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October&#160;31, 2012</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">U.S. Government:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Amount billed</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">342</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">20</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Unbilled recoverable costs</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,122</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">890</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,464</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">910</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Commercial Customers:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Amount billed</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">19,723</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">18,786</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Unbilled recoverable costs</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">19,163</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6,288</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">38,886</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">25,074</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">40,350</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">25,984</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div></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_ReceivablesAbstract">
        <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_ReceivablesAbstract</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_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock">
        <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>Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified 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 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 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 3, 4<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_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EAAAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Share-Based Compensation Plans Employee stock purchase plan (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems', window );"><strong>Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans', window );">Stock Issued During Period, Shares, Employee Stock Purchase Plans</a></td>
        <td class="nump">224,789<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan', window );">Stock Issued During Period, Value, Employee Stock Purchase Plan</a></td>
        <td class="nump">$ 0.79<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_CommonStockCapitalSharesReservedForFutureIssuance', window );">Common Stock, Capital Shares Reserved for Future Issuance</a></td>
        <td class="nump">549,584<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_CommonStockCapitalSharesReservedForFutureIssuance">
        <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 number of common shares reserved for future issuance.</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 210.5-02.29)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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_CommonStockCapitalSharesReservedForFutureIssuance</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_EmployeeStockOwnershipPlanESOPDisclosuresLineItems">
        <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_EmployeeStockOwnershipPlanESOPDisclosuresLineItems</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_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans">
        <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 an employee stock purchase plan.</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 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 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=27012166&amp;loc=d3e187085-122770<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 02<br><br> -Paragraph 29, 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_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans</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_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan">
        <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 change in value for stock issued during the period as a result of employee stock purchase plan.</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 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 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=27012166&amp;loc=d3e187085-122770<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 02<br><br> -Paragraph 29, 30, 31<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_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EJBAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Nature of Business and Basis of Presentation (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2012</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2012</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue', window );">Restricted cash and cash equivalents - short term</a></td>
        <td class="nump">$ 5,053<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 5,053<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 5,335<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_RestrictedCashAndCashEquivalentsNoncurrent', window );">Restricted cash and cash equivalents - long-term</a></td>
        <td class="nump">$ 4,950<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 4,950<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 5,300<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_SignificantCustomerRevenuePercentage', window );">significant customer revenue percentage</a></td>
        <td class="nump">89.00%<span></span></td>
        <td class="nump">81.00%<span></span></td>
        <td class="nump">90.00%<span></span></td>
        <td class="nump">79.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Dominion Bridgeport FuelCell Park [Member]</div>
        </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_SignificantCustomerRevenuePercentage', window );">significant customer revenue percentage</a></td>
        <td class="nump">51.00%<span></span></td>
        <td class="nump">0.00%<span></span></td>
        <td class="nump">32.00%<span></span></td>
        <td class="nump">0.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">POSCO Energy [Member]</div>
        </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_CommonStockOwnershipPercentage', window );">Common stock ownership percentage</a></td>
        <td class="nump">16.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">16.00%<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_SignificantCustomerRevenuePercentage', window );">significant customer revenue percentage</a></td>
        <td class="nump">34.00%<span></span></td>
        <td class="nump">72.00%<span></span></td>
        <td class="nump">53.00%<span></span></td>
        <td class="nump">72.00%<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">U.S. Government [Member]</div>
        </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_fcel_SignificantCustomerRevenuePercentage', window );">significant customer revenue percentage</a></td>
        <td class="nump">4.00%<span></span></td>
        <td class="nump">9.00%<span></span></td>
        <td class="nump">5.00%<span></span></td>
        <td class="nump">7.00%<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_CommonStockOwnershipPercentage">
        <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 ownership percentage</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_CommonStockOwnershipPercentage</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>num:percentItemType</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_fcel_SignificantCustomerRevenuePercentage">
        <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>Percent of consolidated revenue by customer.</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_SignificantCustomerRevenuePercentage</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>num:percentItemType</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_RestrictedCashAndCashEquivalentsAtCarryingValue">
        <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 amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. For a classified balance sheet represents the current portion only (the noncurrent portion has a separate concept); there is a separate and distinct element for unclassified presentations.</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 1<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 210.5-02.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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_RestrictedCashAndCashEquivalentsAtCarryingValue</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_RestrictedCashAndCashEquivalentsNoncurrent">
        <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>Cash and equivalents whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements.</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 1<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 210.5-02.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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_RestrictedCashAndCashEquivalentsNoncurrent</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R19.xml
<DESCRIPTION>IDEA: Restricted Cash
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2113100 - Disclosure - Restricted Cash</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_CommitmentsAndContingenciesDisclosureAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Commitments and Contingencies Disclosure [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_RestrictedAssetsDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Restricted Cash&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;As of July 31, 2013 and October 31, 2012, we have pledged &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$10.0 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$10.6 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively, of our cash and cash equivalents as collateral and letters of credit for certain banking requirements and contracts.  As of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, outstanding letters of credit totaled &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$7.7 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; compared to &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$9.6 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; at October 31, 2012.  These expire on various dates through &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;April 2019&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for assets that are restricted in their use, generally by contractual agreements or regulatory requirements. This would include, but not limited to, a description of the restricted assets and the terms of the restriction.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Restricted cash</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Restricted Cash</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/RestrictedCash</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R40.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EWFAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Accrued Liabilities (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">9 Months Ended</th>
        <th class="th" colspan="2"></th>
      </tr>
      <tr>
        <th class="th" colspan="2">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th" colspan="2">
          <div>Oct. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrentAbstract', window );"><strong>Accrued Liabilities, Current [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeRelatedLiabilitiesCurrent', window );">Accrued payroll and employee benefits</a></td>
        <td class="nump">$ 4,390,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">$ 3,907,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></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_AccruedContractAndOperatingCosts', window );">Accrued Contract and Operating Costs</a></td>
        <td class="nump">40,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
        <td class="nump">39,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></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_ProductWarrantyAccrual', window );">Reserve for product warranty costs</a></td>
        <td class="nump">1,572,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
        <td class="nump">2,317,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></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_ReserveForLongTermServiceAgreement', window );">Reserve for Service Agreement Costs</a></td>
        <td class="nump">5,222,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
        <td class="nump">7,222,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></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_ReserveForRepairAndUpgradeProgram', window );">Reserve for B1200 Repair and Upgrade Program</a></td>
        <td class="nump">4,669,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[5]</sup></td>
        <td class="nump">4,753,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[5]</sup></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_OtherAccruedLiabilitiesCurrent', window );">Accrued taxes, legal professional and other</a></td>
        <td class="nump">3,505,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[6]</sup></td>
        <td class="nump">2,027,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[6]</sup></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_AccruedLiabilitiesCurrent', window );">Accrued Liabilities, Current</a></td>
        <td class="nump">19,398,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">20,265,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_ProductWarrantyAccrualWarrantiesIssued', window );">Product Warranty Accrual, Warranties Issued</a></td>
        <td class="nump">1,300,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_ProductWarrantyAccrualPaymentAndAdjustments', window );">Product Warranty Accrual, Payment and Adjustments</a></td>
        <td class="nump">2,000,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_LossReserveOnServiceAgreements', window );">Loss Reserve on Service Agreements</a></td>
        <td class="nump">4,100,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">5,000,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_ReserveForPerformanceGuarantees', window );">Reserve for Performance Guarantees</a></td>
        <td class="nump">1,100,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">2,200,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_CostsForRepairAndUpgrades', window );">costs for repair and upgrades</a></td>
        <td class="nump">$ 100,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr>
        <td colspan="5"></td>
      </tr>
      <tr>
        <td colspan="5">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">Balance relates to amounts owed to employees for compensation and benefits as of the end of the period.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[2]</td>
              <td style="vertical-align: top;" valign="top">Balance includes estimated losses accrued on product sales contracts.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[3]</td>
              <td style="vertical-align: top;" valign="top">Activity in the reserve for product warranty costs for the nine months ended July 31, 2013 included additions for estimates of potential future warranty obligations of $1.3 million on contracts in the warranty period and reserve reductions related to actual warranty spend and reversals to income of $2.0 million as contracts progress through the warranty period or are beyond the warranty period.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[4]</td>
              <td style="vertical-align: top;" valign="top">As of July&#xA0;31, 2013 and October 31, 2012, the loss reserve on SA's totaled $4.1 million and $5.0 million, respectively. Also included in this line item is a reserve for performance guarantees penalties under the terms of our customer contracts, which based on our ongoing analysis of historical fleet performance totaled $1.1 million and $2.2 million as of July&#xA0;31, 2013 and October&#xA0;31, 2012, respectively.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[5]</td>
              <td style="vertical-align: top;" valign="top">For the nine months ended July 31, 2013, the Company incurred actual repair and upgrade costs of approximately $0.1 million.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[6]</td>
              <td style="vertical-align: top;" valign="top">Balance includes accrued sales, use and payroll taxes as well as accrued legal, professional and other expenses as of the end of the period.</td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_AccruedContractAndOperatingCosts">
        <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>Accrued contract and operating costs</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_AccruedContractAndOperatingCosts</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_CostsForRepairAndUpgrades">
        <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>costs for repair and upgrades</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_CostsForRepairAndUpgrades</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_LossReserveOnServiceAgreements">
        <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 reserve on service agreements</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_LossReserveOnServiceAgreements</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_ProductWarrantyAccrualPaymentAndAdjustments">
        <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>Product Warranty Accrual, Payment and Adjustments</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_ProductWarrantyAccrualPaymentAndAdjustments</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_ReserveForLongTermServiceAgreement">
        <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>Reserve for long term service agreement</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_ReserveForLongTermServiceAgreement</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_ReserveForPerformanceGuarantees">
        <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>reserve for performance guarantees</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_ReserveForPerformanceGuarantees</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_ReserveForRepairAndUpgradeProgram">
        <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>reserve for repair and upgrade program</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_ReserveForRepairAndUpgradeProgram</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_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> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20<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 210.5-02.20)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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_AccruedLiabilitiesCurrentAbstract">
        <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_AccruedLiabilitiesCurrentAbstract</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_EmployeeRelatedLiabilitiesCurrent">
        <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 the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. 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> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20<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 210.5-02.20)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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_EmployeeRelatedLiabilitiesCurrent</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_OtherAccruedLiabilitiesCurrent">
        <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 through that date and payable arising from transactions not otherwise specified in the taxonomy. 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> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20<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> -Glossary Current Liabilities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6509677<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 45<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6935-107765<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 210.5-02.20)<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 210<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 6<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6911-107765<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 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e7018-107765<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_OtherAccruedLiabilitiesCurrent</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_ProductWarrantyAccrual">
        <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 through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers.</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 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-03.15(5))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<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 15<br><br> -Subparagraph 5<br><br> -Article 9<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 460<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -Subparagraph ((c)(5))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6398077&amp;loc=d3e12565-110249<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_ProductWarrantyAccrual</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_ProductWarrantyAccrualWarrantiesIssued">
        <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>Represents the aggregate increase in the liability for accruals related to standard and extended product warranties issued 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 460<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 8<br><br> -Subparagraph ((c)(3))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6398077&amp;loc=d3e12565-110249<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_ProductWarrantyAccrualWarrantiesIssued</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R49.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EDDAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Restricted Cash (Details) (USD $)<br>In Millions, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestrictedCashAndInvestmentsAbstract', window );"><strong>Restricted Cash and Investments [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestrictedCashAndCashEquivalents', window );">Restricted Cash and Cash Equivalents</a></td>
        <td class="nump">$ 10.0<span></span></td>
        <td class="nump">$ 10.6<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_LetterOfCreditDateOfExpiration', window );">Letter of Credit Date of Expiration</a></td>
        <td class="text">Apr.
				01,
				 2019<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_LettersOfCreditOutstandingAmount', window );">Letters of Credit Outstanding, Amount</a></td>
        <td class="nump">$ 7.7<span></span></td>
        <td class="nump">$ 9.6<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_LetterOfCreditDateOfExpiration">
        <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>Letter of Credit Date of Expiration</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_LetterOfCreditDateOfExpiration</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:dateItemType</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_LettersOfCreditOutstandingAmount">
        <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 total amount of the contingent obligation under letters of credit outstanding as of the reporting date.</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_LettersOfCreditOutstandingAmount</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_RestrictedCashAndCashEquivalents">
        <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 amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. This element is for unclassified presentations; for classified presentations there is a separate and distinct element.</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 1<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 210.5-02.1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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_RestrictedCashAndCashEquivalents</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_RestrictedCashAndInvestmentsAbstract">
        <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_RestrictedCashAndInvestmentsAbstract</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E2F">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Share-Based Compensation Plans (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_fcel_Note9ShareBasedCompensationPlansAbstract', window );"><strong>Note 9. Share-Based Compensation Plans [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_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock', window );">Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Share-based compensation reflected in the consolidated statements of operations was as follows:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="16" rowspan="1"></td></tr><tr><td width="67%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="6%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="5%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="5%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="6%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Three Months Ended July 31,</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Nine Months Ended July 31,</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Costs of revenues</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">156</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">182</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">437</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">435</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">General and administrative expenses</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">359</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">416</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">956</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">873</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Research and development expenses</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">81</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">76</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">220</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">208</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total share-based compensation</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">596</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">674</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,613</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,516</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div></div><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_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:10pt;">The following table summarizes stock option activity for the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;">:  </font><font style="font-family:inherit;font-size:11pt;"> </font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:99.80506822612085%;border-collapse:collapse;text-align:left;"><tr><td colspan="6" rowspan="1"></td></tr><tr><td width="75%" rowspan="1" colspan="1"></td><td width="11%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="11%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Number of</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">options</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;">Weighted</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;">average</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;">option&#160; price&#160;($)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Outstanding at October 31, 2012</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,120,456</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6.96</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Granted</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">279,746</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">0.94</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Canceled</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(182,413</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6.36</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Outstanding at July 31, 2013</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,217,789</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6.47</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div></div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_Note9ShareBasedCompensationPlansAbstract">
        <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_Note9ShareBasedCompensationPlansAbstract</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_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock">
        <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>Tabular disclosure of the amount of total share-based compensation cost, including the amounts attributable to each share-based compensation plan and any related tax 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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (h)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock</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>nonnum:textBlockItemType</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_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock">
        <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>Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.</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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R49.xml
<DESCRIPTION>IDEA: Restricted Cash (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2413402 - Disclosure - Restricted Cash (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption>In Millions, unless otherwise specified</RoundingOption><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2012Q4</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_RestrictedCashAndInvestmentsAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Restricted Cash and Investments [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_RestrictedCashAndCashEquivalents</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>10000000</NumericAmount><RoundedNumericAmount>10.0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>10600000</NumericAmount><RoundedNumericAmount>10.6</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. This element is for unclassified presentations; for classified presentations there is a separate and distinct element.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 1

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.1)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Restricted Cash and Cash Equivalents</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_LetterOfCreditDateOfExpiration</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>2019-04-01</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>true</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:dateItemType</ElementDataType><SimpleDataType>date</SimpleDataType><ElementDefenition>Letter of Credit Date of Expiration</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Letter of Credit Date of Expiration</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_LettersOfCreditOutstandingAmount</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7700000</NumericAmount><RoundedNumericAmount>7.7</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>9600000</NumericAmount><RoundedNumericAmount>9.6</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The total amount of the contingent obligation under letters of credit outstanding as of the reporting date.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Letters of Credit Outstanding, Amount</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Restricted Cash (Details) (USD $)</ReportName><MonetaryRoundingLevel>HundredThousands</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/RestrictedCashDetails</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>4</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R9.xml
<DESCRIPTION>IDEA: Acquisitions
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2102100 - Disclosure - Acquisitions</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_BusinessCombinationsAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Business Combinations [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Acquisitions&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Versa Power Systems, Inc. (&amp;#8220;Versa&amp;#8221;) was previously one of our sub-contractors under the Department of Energy'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 has been developing advanced SOFC systems for various stationary and mobile applications since 2001. We had a &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;39 percent&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; ownership interest and historically accounted for Versa under the equity method of accounting. We recognized our share of the income or losses as income/(loss) from equity investment on the consolidated statements of operations. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;On December 20, 2012, the Company acquired the remaining &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;61 percent&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; ownership position of Versa in a stock transaction by exchanging approximately &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;3.5 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; shares of its common stock for the outstanding Versa shares held by the other Versa shareholders.    &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The transaction has been accounted for using the acquisition method of accounting which requires, among other things, that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date.  Step-acquisition accounting guidance was applied and an impairment charge of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$3.6 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; relating to the previously held equity investment was recorded in the fourth quarter of 2012.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The following table summarizes the allocation of the purchase price to the estimated fair value of the assets acquired and liabilities assumed as of the acquisition date.    This allocation is preliminary and the Company is still in the process of analyzing and evaluating the acquired deferred tax attributes of Versa, if any.&amp;#160; Completion of this review may result in adjustments to the deferred tax attributes and amounts recorded as a result of this acquisition.&amp;#160; &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:12px;text-align:center;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:682px;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="4" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="598px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="70px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="4px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Cash and cash equivalents&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;357&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accounts receivable&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,133&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other current assets&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;23&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Property, plant and equipment&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;480&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Goodwill&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,055&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;In-process research and development&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;9,592&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other assets&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;101&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accounts payable&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(302&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other current liabilities&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1,492&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Deferred tax liabilities &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3,357&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other long-term liabilities&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(155&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Total identifiable net assets&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;10,435&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1) Classified in Long-term debt and other liabilities on the consolidated balance sheets. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Acquisition-related costs of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.1 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; were expensed as incurred.  These costs were recognized in administrative and selling expenses on the statement of operations and comprehensive income (loss) for the nine months ended July 31, 2013.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Versa has been consolidated into the Company's financial statements as of the acquisition date. Versa receives revenue under a number of research contracts including the U.S. Department of Energy Solid State Energy Conversion Alliance (SECA) coal-based systems program and a research contract with The Boeing Company.  Revenue and associated costs are recognized under advanced technologies contract revenues in the consolidated statements of operations.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures.  This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Acquisitions</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Acquisitions</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/Acquisitions</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EP1AE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Share-Based Compensation Plans Allocated Share Based Compensation Expense (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2012</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems', window );"><strong>Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Allocated Share-based Compensation Expense</a></td>
        <td class="nump">$ 596<span></span></td>
        <td class="nump">$ 674<span></span></td>
        <td class="nump">$ 1,613<span></span></td>
        <td class="nump">$ 1,516<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Cost of Sales [Member]</div>
        </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_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems', window );"><strong>Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]</strong></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>
      </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_AllocatedShareBasedCompensationExpense', window );">Allocated Share-based Compensation Expense</a></td>
        <td class="nump">156<span></span></td>
        <td class="nump">182<span></span></td>
        <td class="nump">437<span></span></td>
        <td class="nump">435<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Selling, General and Administrative Expenses [Member]</div>
        </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_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems', window );"><strong>Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]</strong></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>
      </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_AllocatedShareBasedCompensationExpense', window );">Allocated Share-based Compensation Expense</a></td>
        <td class="nump">359<span></span></td>
        <td class="nump">416<span></span></td>
        <td class="nump">956<span></span></td>
        <td class="nump">873<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Research and Development Expense [Member]</div>
        </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_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems', window );"><strong>Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]</strong></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>
      </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_AllocatedShareBasedCompensationExpense', window );">Allocated Share-based Compensation Expense</a></td>
        <td class="nump">$ 81<span></span></td>
        <td class="nump">$ 76<span></span></td>
        <td class="nump">$ 220<span></span></td>
        <td class="nump">$ 208<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_AllocatedShareBasedCompensationExpense">
        <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>Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.</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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5047-113901<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 S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 14.F)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27013229&amp;loc=d3e301413-122809<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 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (h)(1)(i)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br><br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 14<br><br> -Section F<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_AllocatedShareBasedCompensationExpense</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_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems">
        <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_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R12.xml
<DESCRIPTION>IDEA: Other Current Assets (Notes)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2106100 - Disclosure - Other Current Assets (Notes)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Prepaid Expense and Other Assets, Current [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_OtherCurrentAssetsTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Other Current Assets&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other current assets at July 31, 2013 and October&amp;#160;31, 2012 consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:97.265625%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="9" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="76%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Advance payments to vendors &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,548&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;2,261&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Debt issuance costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;494&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Notes receivable &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;399&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;475&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Prepaid expenses and other &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,841&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,991&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Total&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;8,282&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,727&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Advance payments to vendors relate to inventory purchases. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Represents the current portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Current portion of long-term notes receivable.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(4)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Primarily relates to other prepaid vendor expenses including insurance, rent and lease payments.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for other current assets.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Other Current Assets [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Other Current Assets (Notes)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Notes</ReportType><RoleURI>http://www.fuelcellenergy.com/role/OtherCurrentAssetsNotes</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R46.xml
<DESCRIPTION>IDEA: Share-Based Compensation Plans Employee stock purchase plan (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2410406 - Disclosure - Share-Based Compensation Plans Employee stock purchase plan (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>224789</NumericAmount><RoundedNumericAmount>224789</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of shares issued during the period as a result of an employee stock purchase plan.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Stock Issued During Period, Shares, Employee Stock Purchase Plans</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.79</NumericAmount><RoundedNumericAmount>0.79</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Aggregate change in value for stock issued during the period as a result of employee stock purchase plan.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stock Issued During Period, Value, Employee Stock Purchase Plan</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CommonStockCapitalSharesReservedForFutureIssuance</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>549584</NumericAmount><RoundedNumericAmount>549584</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Aggregate number of common shares reserved for future issuance.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Common Stock, Capital Shares Reserved for Future Issuance</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Share-Based Compensation Plans Employee stock purchase plan (Details) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansEmployeeStockPurchasePlanDetails</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>4</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>40
<FILENAME>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Inventories (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_fcel_InventoriesAbstract', window );"><strong>Inventories [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_ScheduleOfInventoryCurrentTableTextBlock', window );">Schedule of Inventory, Current [Table Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The components of inventory at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;"> consisted of the following:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="8" rowspan="1"></td></tr><tr><td width="79%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="8%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="8%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July&#160;31, <br clear="none"/>2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October&#160;31, <br clear="none"/>2012</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Raw materials</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">21,385</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">17,683</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Work-in-process </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">25,848</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">30,018</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net Inventory</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">47,233</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">47,701</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Work-in-process includes the standard components of inventory used to build the typical modules or stack components that are intended to be used in future power plant orders or to service SA's.  Included in Work-in-process as of  </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;"> is </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1.4 million</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$11.3 million</font><font style="font-family:inherit;font-size:10pt;">, respectively, of completed standard components ready to be incorporated into power plants and deployed upon receipt of customer orders or to service SA's.   </font></div></td></tr></table></div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_InventoriesAbstract">
        <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_InventoriesAbstract</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_ScheduleOfInventoryCurrentTableTextBlock">
        <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>Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.</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 2<br><br> -Paragraph 6<br><br> -Subparagraph a,b,c<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_ScheduleOfInventoryCurrentTableTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E33AG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Consolidated Statements of Cash Flows (Unaudited) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
        <td class="num">$ (25,322)<span></span></td>
        <td class="num">$ (24,387)<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>
      </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">1,619<span></span></td>
        <td class="nump">1,517<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 from equity investment</a></td>
        <td class="num">(46)<span></span></td>
        <td class="nump">554<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">3,044<span></span></td>
        <td class="nump">4,174<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_Interestexpenseonpreferredstockobligations', window );">Interest expense on preferred stock obligations</a></td>
        <td class="nump">1,495<span></span></td>
        <td class="nump">1,536<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_OtherNoncashIncomeExpense', window );">Other non-cash transactions, net</a></td>
        <td class="nump">361<span></span></td>
        <td class="num">(191)<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>Decrease (increase) in operating 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_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
        <td class="num">(3,270)<span></span></td>
        <td class="nump">1,725<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="nump">3,051<span></span></td>
        <td class="num">(8,894)<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">(163)<span></span></td>
        <td class="nump">2,147<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>
      </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">9,193<span></span></td>
        <td class="num">(3,052)<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="num">(2,668)<span></span></td>
        <td class="num">(5,892)<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">14,817<span></span></td>
        <td class="num">(14,484)<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 provided by (used in) operating activities</a></td>
        <td class="nump">2,111<span></span></td>
        <td class="num">(45,247)<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>
      </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">(4,017)<span></span></td>
        <td class="num">(2,646)<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_CashAcquiredFromAcquisition', window );">Cash acquired from acquisition</a></td>
        <td class="nump">357<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_fcel_TreasuryNotesMatured', window );">Treasury notes matured</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">12,000<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_NetCashProvidedByUsedInInvestingActivities', window );">Net cash (used in) provided by investing activities</a></td>
        <td class="num">(3,660)<span></span></td>
        <td class="nump">9,354<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_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>
      </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_RepaymentsOfLongTermDebt', window );">Repayment of debt</a></td>
        <td class="num">(285)<span></span></td>
        <td class="num">(127)<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_ProceedsFromRepaymentsOfDebt', window );">Proceeds from debt</a></td>
        <td class="nump">41,500<span></span></td>
        <td class="nump">0<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_ProceedsFromMinorityShareholders', window );">Proceeds received for sale of noncontrolling interest in subsidiary</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">954<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_PaymentsOfDebtIssuanceCosts', window );">Financing costs for convertible debt securities</a></td>
        <td class="num">(2,472)<span></span></td>
        <td class="nump">0<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_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities', window );">Decrease (increase) in restricted cash and cash equivalents</a></td>
        <td class="nump">632<span></span></td>
        <td class="num">(2,871)<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_PaymentOfPreferredDividendsAndReturnOfCapital', window );">Payment of preferred dividends and return of capital</a></td>
        <td class="num">(3,339)<span></span></td>
        <td class="num">(6,506)<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_ProceedsFromIssuanceOfCommonStock', window );">Proceeds from sale of common stock, net of registration fees</a></td>
        <td class="num">(20)<span></span></td>
        <td class="nump">64,003<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_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by financing activities</a></td>
        <td class="nump">36,016<span></span></td>
        <td class="nump">55,453<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_EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations', window );">Effects on cash from changes in foreign currency rates</a></td>
        <td class="nump">13<span></span></td>
        <td class="num">(80)<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_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">Net increase in cash and cash equivalents</a></td>
        <td class="nump">34,480<span></span></td>
        <td class="nump">19,480<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-beginning of period</a></td>
        <td class="nump">46,879<span></span></td>
        <td class="nump">42,983<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-end of period</a></td>
        <td class="nump">81,359<span></span></td>
        <td class="nump">62,463<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_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental cash flow disclosures:</strong></a></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_InterestPaid', window );">Cash interest paid</a></td>
        <td class="nump">271<span></span></td>
        <td class="nump">229<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_OtherNoncashInvestingAndFinancingItemsAbstract', window );"><strong>Noncash financing and investing activity:</strong></a></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_CommonStockIssuedInSettlementOfPriorYearBonusObligation', window );">Common stock issued in settlement of prior year bonus obligation</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">550<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_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions', window );">Common stock issued for Employee Stock Purchase Plan in settlement of prior year accrued employee contributions</a></td>
        <td class="nump">85<span></span></td>
        <td class="nump">84<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_StockIssuedDuringPeriodValueAcquisitions', window );">Common stock issued for acquisition</a></td>
        <td class="nump">$ 3,562<span></span></td>
        <td class="nump">$ 0<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions">
        <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 Employee Stock Purchase Plan in settlement of prior year accrued employee contributions</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_CommonStockIssuedForEmployeeStockPurchasePlanInSettlementOfPriorYearAccruedEmployeeContributions</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_CommonStockIssuedInSettlementOfPriorYearBonusObligation">
        <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 in settlement of prior year bonus obligation</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_CommonStockIssuedInSettlementOfPriorYearBonusObligation</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_Interestexpenseonpreferredstockobligations">
        <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>Interest expense on preferred stock obligations</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_Interestexpenseonpreferredstockobligations</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_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_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_CashAcquiredFromAcquisition">
        <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 associated with the acquisition of business during the period (for example, cash that was held by the acquired 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 Accounting Standards Codification<br><br> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<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 12<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3179-108585<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_CashAcquiredFromAcquisition</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_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>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within 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> -Glossary Cash<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<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 Cash Equivalents<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<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 02<br><br> -Paragraph 1<br><br> -Article 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 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 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 45<br><br> -Paragraph 1<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<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 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585<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_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>Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.</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=31042434&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 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_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>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_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 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=31042434&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 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=31042434&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 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_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 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=31042434&amp;loc=d3e3602-108585<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 9<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 323<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=16385135&amp;loc=d3e33749-111570<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 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=26872669&amp;loc=d3e20235-122688<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></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 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=31042434&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 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=31042434&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 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=31042434&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 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=31042434&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 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=31042434&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>
                  </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_IncreaseDecreaseInOperatingAssetsAbstract">
        <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_IncreaseDecreaseInOperatingAssetsAbstract</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_IncreaseDecreaseInOperatingLiabilitiesAbstract">
        <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_IncreaseDecreaseInOperatingLiabilitiesAbstract</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_IncreaseDecreaseInOtherOperatingAssets">
        <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 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 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=31042434&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>
                  </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_InterestPaid">
        <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 cash paid for interest 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 230<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<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> -Subparagraph (e)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585<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_InterestPaid</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_NetCashProvidedByUsedInFinancingActivities">
        <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 cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</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=31042434&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 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&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>
                  </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_NetCashProvidedByUsedInFinancingActivitiesAbstract">
        <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_NetCashProvidedByUsedInFinancingActivitiesAbstract</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_NetCashProvidedByUsedInInvestingActivities">
        <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 cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive 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 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&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 26<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&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>
                  </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_NetCashProvidedByUsedInInvestingActivitiesAbstract">
        <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_NetCashProvidedByUsedInInvestingActivitiesAbstract</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_NetCashProvidedByUsedInOperatingActivities">
        <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 cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing 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 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=31042434&amp;loc=d3e3602-108585<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 24<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&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 25<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3536-108585<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_NetCashProvidedByUsedInOperatingActivities</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_NetCashProvidedByUsedInOperatingActivitiesAbstract">
        <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_NetCashProvidedByUsedInOperatingActivitiesAbstract</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_OtherNoncashIncomeExpense">
        <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>Other income (expense) included in net income that results in no cash inflows or outflows in the period. Includes noncash adjustments to reconcile net income (loss) to cash provided by (used in) operating activities that are not separately disclosed.</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 28<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&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_OtherNoncashIncomeExpense</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_OtherNoncashInvestingAndFinancingItemsAbstract">
        <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_OtherNoncashInvestingAndFinancingItemsAbstract</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_PaymentsOfDebtIssuanceCosts">
        <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 paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt.</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 (e)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<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_PaymentsOfDebtIssuanceCosts</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_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> -Glossary Investing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<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 13<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3213-108585<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_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> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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 14<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<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_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_ProceedsFromMinorityShareholders">
        <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 cash inflow from a noncontrolling interest. Includes, but is not limited to, purchase of additional shares or other increase in noncontrolling interest ownership.</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> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<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> -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_ProceedsFromMinorityShareholders</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 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_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities">
        <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 from cash and cash items that are not available for withdrawal or usage.</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> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<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> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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 15<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<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_ProceedsFromRepaymentsOfRestrictedCashFinancingActivities</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 4K<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591552-111686<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 45<br><br> -Paragraph 19<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4569616-111683<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 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=18733093&amp;loc=SL4573702-111684<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 810<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 4J<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591551-111686<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_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_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=31042434&amp;loc=d3e3291-108585<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> -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 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=31042434&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_ShareBasedCompensation</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_StockIssuedDuringPeriodValueAcquisitions">
        <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 issued pursuant to acquisitions 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 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 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 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=27012166&amp;loc=d3e187085-122770<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 210.5-02.29-31)<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 02<br><br> -Paragraph 29, 30, 31<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_StockIssuedDuringPeriodValueAcquisitions</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_SupplementalCashFlowInformationAbstract">
        <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_SupplementalCashFlowInformationAbstract</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R40.xml
<DESCRIPTION>IDEA: Accrued Liabilities (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2408402 - Disclosure - Accrued Liabilities (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2012Q4</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_AccruedLiabilitiesCurrentAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Accrued Liabilities, Current [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_EmployeeRelatedLiabilitiesCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4390000</NumericAmount><RoundedNumericAmount>4390000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3907000</NumericAmount><RoundedNumericAmount>3907000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 20

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.20)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accrued payroll and employee benefits</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_AccruedContractAndOperatingCosts</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>40000</NumericAmount><RoundedNumericAmount>40000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[2]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>39000</NumericAmount><RoundedNumericAmount>39000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[2]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Accrued contract and operating costs</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accrued Contract and Operating Costs</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ProductWarrantyAccrual</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1572000</NumericAmount><RoundedNumericAmount>1572000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[3]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2317000</NumericAmount><RoundedNumericAmount>2317000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[3]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 210

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-03.15(5))

 -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 15

 -Subparagraph 5

 -Article 9



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 460

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -Subparagraph ((c)(5))

 -URI http://asc.fasb.org/extlink&amp;oid=6398077&amp;loc=d3e12565-110249



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Reserve for product warranty costs</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_ReserveForLongTermServiceAgreement</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5222000</NumericAmount><RoundedNumericAmount>5222000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[4]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7222000</NumericAmount><RoundedNumericAmount>7222000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[4]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Reserve for long term service agreement</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Reserve for Service Agreement Costs</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_ReserveForRepairAndUpgradeProgram</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4669000</NumericAmount><RoundedNumericAmount>4669000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[5]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4753000</NumericAmount><RoundedNumericAmount>4753000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[5]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>reserve for repair and upgrade program</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Reserve for B1200 Repair and Upgrade Program</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_OtherAccruedLiabilitiesCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3505000</NumericAmount><RoundedNumericAmount>3505000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[6]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2027000</NumericAmount><RoundedNumericAmount>2027000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[6]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 20

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Current Liabilities

 -URI http://asc.fasb.org/extlink&amp;oid=6509677



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section 45

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6935-107765



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.20)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section 45

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6911-107765



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section 45

 -Paragraph 9

 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e7018-107765



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accrued taxes, legal professional and other</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_AccruedLiabilitiesCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>19398000</NumericAmount><RoundedNumericAmount>19398000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>20265000</NumericAmount><RoundedNumericAmount>20265000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 20

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.20)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Accrued Liabilities, Current</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ProductWarrantyAccrualWarrantiesIssued</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1300000</NumericAmount><RoundedNumericAmount>1300000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Represents the aggregate increase in the liability for accruals related to standard and extended product warranties issued during the reporting period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 460

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -Subparagraph ((c)(3))

 -URI http://asc.fasb.org/extlink&amp;oid=6398077&amp;loc=d3e12565-110249



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Product Warranty Accrual, Warranties Issued</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_ProductWarrantyAccrualPaymentAndAdjustments</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2000000</NumericAmount><RoundedNumericAmount>2000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Product Warranty Accrual, Payment and Adjustments</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Product Warranty Accrual, Payment and Adjustments</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_LossReserveOnServiceAgreements</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4100000</NumericAmount><RoundedNumericAmount>4100000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5000000</NumericAmount><RoundedNumericAmount>5000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>loss reserve on service agreements</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Loss Reserve on Service Agreements</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_ReserveForPerformanceGuarantees</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1100000</NumericAmount><RoundedNumericAmount>1100000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2200000</NumericAmount><RoundedNumericAmount>2200000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>reserve for performance guarantees</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Reserve for Performance Guarantees</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_CostsForRepairAndUpgrades</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>100000</NumericAmount><RoundedNumericAmount>100000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>costs for repair and upgrades</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>costs for repair and upgrades</Label></Row></Rows><Footnotes><Footnote><NoteId>1</NoteId><Note>Balance relates to amounts owed to employees for compensation and benefits as of the end of the period.</Note></Footnote><Footnote><NoteId>2</NoteId><Note>Balance includes estimated losses accrued on product sales contracts.</Note></Footnote><Footnote><NoteId>3</NoteId><Note>Activity in the reserve for product warranty costs for the nine months ended July 31, 2013 included additions for estimates of potential future warranty obligations of $1.3 million on contracts in the warranty period and reserve reductions related to actual warranty spend and reversals to income of $2.0 million as contracts progress through the warranty period or are beyond the warranty period.</Note></Footnote><Footnote><NoteId>4</NoteId><Note>As of July&#xA0;31, 2013 and October 31, 2012, the loss reserve on SA's totaled $4.1 million and $5.0 million, respectively. Also included in this line item is a reserve for performance guarantees penalties under the terms of our customer contracts, which based on our ongoing analysis of historical fleet performance totaled $1.1 million and $2.2 million as of July&#xA0;31, 2013 and October&#xA0;31, 2012, respectively.</Note></Footnote><Footnote><NoteId>5</NoteId><Note>For the nine months ended July 31, 2013, the Company incurred actual repair and upgrade costs of approximately $0.1 million.</Note></Footnote><Footnote><NoteId>6</NoteId><Note>Balance includes accrued sales, use and payroll taxes as well as accrued legal, professional and other expenses as of the end of the period.</Note></Footnote></Footnotes><IsEquityReport>false</IsEquityReport><ReportName>Accrued Liabilities (Details) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/AccruedLiabilitiesDetails</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>13</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R8.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Recent Accounting Pronouncements<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_AccountingChangesAndErrorCorrectionsAbstract', window );"><strong>Accounting Changes and Error Corrections [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_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recent Accounting Pronouncements</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Recent Accounting Pronouncements </font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;padding-top:12px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">None.</font></div></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_AccountingChangesAndErrorCorrectionsAbstract">
        <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_AccountingChangesAndErrorCorrectionsAbstract</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_NewAccountingPronouncementsPolicyPolicyTextBlock">
        <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>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</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_NewAccountingPronouncementsPolicyPolicyTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R11.xml
<DESCRIPTION>IDEA: Accounts Receivable
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2105100 - Disclosure - Accounts Receivable</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_ReceivablesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Receivables [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Accounts Receivable&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accounts receivable at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;U.S. Government:&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Amount billed&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;342&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;20&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Unbilled recoverable costs&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,122&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;890&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,464&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;910&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Commercial Customers:&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Amount billed&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;19,723&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;18,786&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Unbilled recoverable costs&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;19,163&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6,288&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;38,886&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;25,074&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;40,350&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;25,984&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;We bill customers for power plant and module kit sales based on certain milestones being reached.  We bill SA's based on the contract price and billing terms of the contracts.  The majority of advanced technology contracts are with the U.S. Government.  We bill the U.S. Government based on actual recoverable costs incurred, typically in the month subsequent to incurring costs.  The remainder of advanced technology contracts are billed based on milestones or costs incurred.  Included in Commercial Customers accounts receivable are amounts due from POSCO of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$13.8 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$18.1 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively.  Unbilled recoverable costs relate to revenue recognized on customer contracts that have not been billed. Accounts receivable are presented net of an allowance for doubtful accounts of $0.6 million at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.3,4)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 3, 4

 -Article 5



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section 50

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5074-111524



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5066-111524



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 7

 -Article 9



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(k))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph k

 -Article 4



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section 50

 -Paragraph 11

 -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5162-111524



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Accounts Receivable</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Accounts Receivable</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/AccountsReceivable</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R11.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Accounts Receivable<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_ReceivablesAbstract', window );"><strong>Receivables [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_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock', window );">Accounts Receivable</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Accounts Receivable</font></div><div style="line-height:120%;padding-top:4px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accounts receivable at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;"> consisted of the following:</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="8" rowspan="1"></td></tr><tr><td width="75%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July&#160;31, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October&#160;31, 2012</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">U.S. Government:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Amount billed</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">342</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">20</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Unbilled recoverable costs</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,122</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">890</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,464</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">910</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Commercial Customers:</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Amount billed</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">19,723</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">18,786</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Unbilled recoverable costs</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">19,163</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6,288</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">38,886</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">25,074</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">40,350</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">25,984</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We bill customers for power plant and module kit sales based on certain milestones being reached.  We bill SA's based on the contract price and billing terms of the contracts.  The majority of advanced technology contracts are with the U.S. Government.  We bill the U.S. Government based on actual recoverable costs incurred, typically in the month subsequent to incurring costs.  The remainder of advanced technology contracts are billed based on milestones or costs incurred.  Included in Commercial Customers accounts receivable are amounts due from POSCO of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$13.8 million</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$18.1 million</font><font style="font-family:inherit;font-size:10pt;"> at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, respectively.  Unbilled recoverable costs relate to revenue recognized on customer contracts that have not been billed. Accounts receivable are presented net of an allowance for doubtful accounts of $0.6 million at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">.</font></div></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_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock">
        <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 claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.</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 210.5-02.3,4)<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 3, 4<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 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5074-111524<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 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5066-111524<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 03<br><br> -Paragraph 7<br><br> -Article 9<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=26873400&amp;loc=d3e23780-122690<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 08<br><br> -Paragraph k<br><br> -Article 4<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 310<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5162-111524<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_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock</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>nonnum:textBlockItemType</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_ReceivablesAbstract">
        <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_ReceivablesAbstract</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R14.xml
<DESCRIPTION>IDEA: Accrued Liabilities
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2108100 - Disclosure - Accrued Liabilities</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_PayablesAndAccrualsAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Payables and Accruals [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Accrued Liabilities&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued liabilities at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued payroll and employee benefits &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,390&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,907&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued contract and operating costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;40&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;39&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reserve for product warranty cost &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,572&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;2,317&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reserve for service agreement costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(4)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;5,222&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;7,222&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reserve for B1200 repair and upgrade program &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(5)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,669&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,753&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accrued taxes, legal, professional and other &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(6)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,505&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;2,027&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;19,398&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;20,265&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance relates to amounts owed to employees for compensation and benefits as of the end of the period. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance includes estimated losses accrued on product sales contracts.  &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Activity in the reserve for product warranty costs for the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; included additions for estimates of potential future warranty obligations of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.3 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; on contracts in the warranty period and reserve reductions related to actual warranty spend and reversals to income of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$2.0 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; as contracts progress through the warranty period or are beyond the warranty period.   &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(4)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;As of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and October 31, 2012, the loss reserve on SA's totaled $4.1 million and $5.0 million, respectively. &lt;/font&gt;&lt;font style="font-family:inherit;font-size:11pt;"&gt; &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Also included in this line item is a reserve for performance guarantees penalties under the terms of our customer contracts, which based on our ongoing analysis of historical fleet performance totaled &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.1 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$2.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; as of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively.  The decrease in the reserve for performance guarantees penalties was due to certain amounts being reclassed to accounts payable due to the finalization of negotiations of amounts due to POSCO.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(5)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;For the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, the Company incurred actual repair and upgrade costs of approximately &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.1 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.  &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(6)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance includes accrued sales, use and payroll taxes as well as accrued legal, professional and other expenses as of the end of the period.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 19

 -Subparagraph a

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.19(a),20,24)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 20, 24

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Accrued Liabilities</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Accrued Liabilities</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/AccruedLiabilities</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R2.xml
<DESCRIPTION>IDEA: Consolidated Balance Sheets (Unaudited)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>1001000 - Statement - Consolidated Balance Sheets (Unaudited)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption>In Thousands, unless otherwise specified</RoundingOption><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-07-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2012Q4</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_AssetsCurrentAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Current assets:</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_CashAndCashEquivalentsAtCarryingValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>81359000</NumericAmount><RoundedNumericAmount>81359</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>46879000</NumericAmount><RoundedNumericAmount>46879</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Glossary Cash



 -URI http://asc.fasb.org/extlink&amp;oid=6506951







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Glossary Cash Equivalents



 -URI http://asc.fasb.org/extlink&amp;oid=6507016







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 1



 -Article 5







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.1)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 5: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section 45



 -Paragraph 1



 -Subparagraph (a)



 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765







Reference 6: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 230



 -SubTopic 10



 -Section 45



 -Paragraph 4



 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3044-108585







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Cash and cash equivalents</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5053000</NumericAmount><RoundedNumericAmount>5053</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5335000</NumericAmount><RoundedNumericAmount>5335</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. For a classified balance sheet represents the current portion only (the noncurrent portion has a separate concept); there is a separate and distinct element for unclassified presentations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 1



 -Article 5







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.1)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Restricted cash and cash equivalents - short term</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>fcel_LicenseFeeReceivable</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>10000000</NumericAmount><RoundedNumericAmount>10000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>License fee receivable</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>License fee receivable</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_AccountsReceivableNetCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>40350000</NumericAmount><RoundedNumericAmount>40350</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>25984000</NumericAmount><RoundedNumericAmount>25984</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.3-4)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 3



 -Subparagraph a(1)



 -Article 5







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 4



 -Article 5







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts receivable, net</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_InventoryNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>47233000</NumericAmount><RoundedNumericAmount>47233</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>47701000</NumericAmount><RoundedNumericAmount>47701</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.6(a))



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 330



 -SubTopic 10



 -Section 35



 -Paragraph 2



 -URI http://asc.fasb.org/extlink&amp;oid=6386567&amp;loc=d3e3927-108312







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section 45



 -Paragraph 1



 -Subparagraph (b)



 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Inventories</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_OtherAssetsCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>8282000</NumericAmount><RoundedNumericAmount>8282</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4727000</NumericAmount><RoundedNumericAmount>4727</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.8)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 8



 -Article 5







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Other current assets</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_AssetsCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>182277000</NumericAmount><RoundedNumericAmount>182277</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>140626000</NumericAmount><RoundedNumericAmount>140626</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.9)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section 45



 -Paragraph 3



 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6801-107765







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section 45



 -Paragraph 1



 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 9



 -Article 5







</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total current assets</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_RestrictedCashAndCashEquivalentsNoncurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4950000</NumericAmount><RoundedNumericAmount>4950</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5300000</NumericAmount><RoundedNumericAmount>5300</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Cash and equivalents whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 1



 -Article 5







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.1)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Restricted cash and cash equivalents - long-term</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_PropertyPlantAndEquipmentNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>22466000</NumericAmount><RoundedNumericAmount>22466</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>23258000</NumericAmount><RoundedNumericAmount>23258</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 360



 -SubTopic 10



 -Section 50



 -Paragraph 1



 -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.13)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 13



 -Subparagraph a



 -Article 5







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 03



 -Paragraph 8



 -Article 7







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Property, plant and equipment, net</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_Goodwill</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4055000</NumericAmount><RoundedNumericAmount>4055</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 350



 -SubTopic 20



 -Section 50



 -Paragraph 1



 -URI http://asc.fasb.org/extlink&amp;oid=14024403&amp;loc=d3e13816-109267







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 350



 -SubTopic 20



 -Section 45



 -Paragraph 1



 -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13770-109266







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Goodwill</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_IntangibleAssetsNetExcludingGoodwill</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>9592000</NumericAmount><RoundedNumericAmount>9592</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 350



 -SubTopic 30



 -Section 45



 -Paragraph 1



 -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16212-109274







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 350



 -SubTopic 30



 -Section 50



 -Paragraph 2



 -Subparagraph ((a)(1),(b))



 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Intangible Assets</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6115000</NumericAmount><RoundedNumericAmount>6115</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 946



 -SubTopic 320



 -Section S99



 -Paragraph 6



 -Subparagraph (SX 210.12-14)



 -URI http://asc.fasb.org/extlink&amp;oid=6955306&amp;loc=d3e611322-123010







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 14



 -Paragraph 2,6



 -Article 12







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 14



 -Paragraph Column C



 -Article 12







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Investment in and loans to affiliate</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_OtherAssetsNoncurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>14377000</NumericAmount><RoundedNumericAmount>14377</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>16186000</NumericAmount><RoundedNumericAmount>16186</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.17)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 17



 -Article 5







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Other assets, net</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_Assets</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>237717000</NumericAmount><RoundedNumericAmount>237717</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>191485000</NumericAmount><RoundedNumericAmount>191485</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.18)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 03



 -Paragraph 12



 -Article 7







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 18



 -Article 5







</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total assets</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_LiabilitiesCurrentAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Current liabilities:</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_DebtCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4403000</NumericAmount><RoundedNumericAmount>4403</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5161000</NumericAmount><RoundedNumericAmount>5161</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of short-term debt and current maturity of long-term debt and capital lease obligations due within one year or the normal operating cycle, if longer.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.19,20)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 19



 -Article 5







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Current portion of long-term debt</Label></Row><Row FlagID="0"><Id>18</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_AccountsPayableCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>21952000</NumericAmount><RoundedNumericAmount>21952</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>12254000</NumericAmount><RoundedNumericAmount>12254</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 19



 -Subparagraph a



 -Article 5







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.19(a))



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts payable</Label></Row><Row FlagID="0"><Id>19</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_DueToAffiliateCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>203000</NumericAmount><RoundedNumericAmount>203</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 235



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.4-08.(k)(1))



 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 850



 -SubTopic 10



 -Section 50



 -Paragraph 1



 -Subparagraph (d)



 -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 08



 -Paragraph k



 -Subparagraph 1



 -Article 4







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 19



 -Subparagraph a



 -Article 5







Reference 5: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.19(a))



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 6: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 04



 -Paragraph 12



 -Subparagraph 3



 -Article 6







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts payable due to affiliate</Label></Row><Row FlagID="0"><Id>20</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_AccruedLiabilitiesCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>19398000</NumericAmount><RoundedNumericAmount>19398</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>20265000</NumericAmount><RoundedNumericAmount>20265</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 20



 -Article 5







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.20)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accrued liabilities</Label></Row><Row FlagID="0"><Id>21</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_DeferredRevenueCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>55846000</NumericAmount><RoundedNumericAmount>55846</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>45939000</NumericAmount><RoundedNumericAmount>45939</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 605



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SAB TOPIC 13.A.4(a).Q1)



 -URI http://asc.fasb.org/extlink&amp;oid=27012821&amp;loc=d3e214044-122780







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section 45



 -Paragraph 8



 -Subparagraph (b)



 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6935-107765







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Staff Accounting Bulletin (SAB)



 -Number Topic 13



 -Section A







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Deferred revenue</Label></Row><Row FlagID="0"><Id>22</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>fcel_PreferredStockObligationOfSubsidiary</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1046000</NumericAmount><RoundedNumericAmount>1046</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1075000</NumericAmount><RoundedNumericAmount>1075</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Preferred stock obligation of subsidiary</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Preferred stock obligation of subsidiary</Label></Row><Row FlagID="0"><Id>23</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_LiabilitiesCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>102645000</NumericAmount><RoundedNumericAmount>102645</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>84897000</NumericAmount><RoundedNumericAmount>84897</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.21)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 21



 -Article 5







</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total current liabilities</Label></Row><Row FlagID="0"><Id>24</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_DeferredRevenueNoncurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>20443000</NumericAmount><RoundedNumericAmount>20443</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>15533000</NumericAmount><RoundedNumericAmount>15533</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 605



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SAB TOPIC 13.A.4(a).Q1)



 -URI http://asc.fasb.org/extlink&amp;oid=27012821&amp;loc=d3e214044-122780







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section 45



 -Paragraph 8



 -Subparagraph (b)



 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6935-107765







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Staff Accounting Bulletin (SAB)



 -Number Topic 13



 -Section A







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Long-term deferred revenue</Label></Row><Row FlagID="0"><Id>25</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>fcel_LongTermPreferredStockObligationOfSubsidiary</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>13310000</NumericAmount><RoundedNumericAmount>13310</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>13095000</NumericAmount><RoundedNumericAmount>13095</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Long-term preferred stock obligation of subsidiary</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Long-term preferred stock obligation of subsidiary</Label></Row><Row FlagID="0"><Id>26</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_OtherLiabilitiesNoncurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>50036000</NumericAmount><RoundedNumericAmount>50036</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3975000</NumericAmount><RoundedNumericAmount>3975</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Aggregate carrying amount, as of the balance sheet date, of noncurrent obligations not separately disclosed in the balance sheet. Noncurrent liabilities are expected to be paid after one year (or the normal operating cycle, if longer).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.24)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 24



 -Article 5







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Long-term debt and other liabilities</Label></Row><Row FlagID="0"><Id>27</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_Liabilities</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>186434000</NumericAmount><RoundedNumericAmount>186434</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>117500000</NumericAmount><RoundedNumericAmount>117500</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.19-26)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total liabilities</Label></Row><Row FlagID="0"><Id>28</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_TemporaryEquityCarryingAmountAttributableToParent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>59857000</NumericAmount><RoundedNumericAmount>59857</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>59857000</NumericAmount><RoundedNumericAmount>59857</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent 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. 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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Redeemable preferred stock (liquidation preference of $64,020 at July 31, 2013 and October 31, 2012)</Label></Row><Row FlagID="0"><Id>29</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Shareholders' (deficit) equity</Label></Row><Row FlagID="0"><Id>30</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>7</Level><ElementName>us-gaap_CommonStockValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>19000</NumericAmount><RoundedNumericAmount>19</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>18000</NumericAmount><RoundedNumericAmount>18</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.29)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 30



 -Article 5







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Common stock ($.0001 par value); 275,000,000 shares authorized; 192,054,464 and 185,856,123 shares issued and outstanding at July 31, 2013 and October 31, 2012, respectively.</Label></Row><Row FlagID="0"><Id>31</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>7</Level><ElementName>us-gaap_AdditionalPaidInCapitalCommonStock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>753300000</NumericAmount><RoundedNumericAmount>753300</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>751256000</NumericAmount><RoundedNumericAmount>751256</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 31



 -Article 5







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.30(a)(1))



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Additional paid-in capital</Label></Row><Row FlagID="0"><Id>32</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>7</Level><ElementName>us-gaap_RetainedEarningsAccumulatedDeficit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-761489000</NumericAmount><RoundedNumericAmount>-761489</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-736831000</NumericAmount><RoundedNumericAmount>-736831</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cumulative amount of the reporting entity's undistributed earnings or deficit.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 31



 -Article 5







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 04



 -Article 3







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.31(a)(3))



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accumulated deficit</Label></Row><Row FlagID="0"><Id>33</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>7</Level><ElementName>us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>79000</NumericAmount><RoundedNumericAmount>79</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>66000</NumericAmount><RoundedNumericAmount>66</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 220



 -SubTopic 10



 -Section 45



 -Paragraph 14A



 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669686-108580







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 220



 -SubTopic 10



 -Section 45



 -Paragraph 11



 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e637-108580







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 220



 -SubTopic 10



 -Section 45



 -Paragraph 14



 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e681-108580







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 31



 -Article 5







Reference 5: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 04



 -Article 3







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accumulated other comprehensive income</Label></Row><Row FlagID="0"><Id>34</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>7</Level><ElementName>us-gaap_TreasuryStockValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-53000</NumericAmount><RoundedNumericAmount>-53</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-53000</NumericAmount><RoundedNumericAmount>-53</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 505



 -SubTopic 30



 -Section 50



 -Paragraph 4



 -URI http://asc.fasb.org/extlink&amp;oid=6405834&amp;loc=d3e23315-112656







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Treasury stock, Common, at cost (5,679 shares at July 31, 2013 and October 31, 2012)</Label></Row><Row FlagID="0"><Id>35</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>7</Level><ElementName>us-gaap_DeferredCompensationEquity</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedTerseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>53000</NumericAmount><RoundedNumericAmount>53</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>53000</NumericAmount><RoundedNumericAmount>53</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Value of stock issued under share-based plans to employees or officers which is the unearned portion, accounted for under the fair value method.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 718



 -SubTopic 10



 -Section 35



 -Paragraph 2



 -URI http://asc.fasb.org/extlink&amp;oid=6415241&amp;loc=d3e4534-113899







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.30)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Deferred Compensation Equity</Label></Row><Row FlagID="0"><Id>36</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>7</Level><ElementName>us-gaap_StockholdersEquity</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-8091000</NumericAmount><RoundedNumericAmount>-8091</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>14509000</NumericAmount><RoundedNumericAmount>14509</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 310



 -SubTopic 10



 -Section S99



 -Paragraph 2



 -Subparagraph (SAB TOPIC 4.E)



 -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Staff Accounting Bulletin (SAB)



 -Number Topic 4



 -Section E







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.29-31)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 4: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 29, 30, 31



 -Article 5







</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total (deficit) equity</Label></Row><Row FlagID="0"><Id>37</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_MinorityInterest</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-483000</NumericAmount><RoundedNumericAmount>-483</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-381000</NumericAmount><RoundedNumericAmount>-381</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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 (that is, noncontrolling interest, previously referred to as minority interest).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.31)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 27



 -Article 5







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 03



 -Paragraph 20



 -Article 7







</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Noncontrolling interest in subsidiaries</Label></Row><Row FlagID="0"><Id>38</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>6</Level><ElementName>us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-8574000</NumericAmount><RoundedNumericAmount>-8574</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>14128000</NumericAmount><RoundedNumericAmount>14128</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 810



 -SubTopic 10



 -Section 45



 -Paragraph 15



 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568447-111683







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 810



 -SubTopic 10



 -Section 45



 -Paragraph 16



 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568740-111683







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 810



 -SubTopic 10



 -Section 55



 -Paragraph 4I



 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4590271-111686







</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total shareholders' (deficit) equity</Label></Row><Row FlagID="0"><Id>39</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_LiabilitiesAndStockholdersEquity</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>237717000</NumericAmount><RoundedNumericAmount>237717</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>191485000</NumericAmount><RoundedNumericAmount>191485</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef



 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



 -SubTopic 10



 -Section S99



 -Paragraph 1



 -Subparagraph (SX 210.5-02.32)



 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682







Reference 2: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 03



 -Paragraph 25



 -Article 7







Reference 3: http://www.xbrl.org/2003/role/presentationRef



 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



 -Section 02



 -Paragraph 32



 -Article 5







</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total liabilities and (deficit) equity</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Consolidated Balance Sheets (Unaudited) (USD $)</ReportName><MonetaryRoundingLevel>Thousands</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnaudited</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>39</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R9.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Acquisitions<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_BusinessCombinationsAbstract', window );"><strong>Business Combinations [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_MergersAcquisitionsAndDispositionsDisclosuresTextBlock', window );">Acquisitions</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Acquisitions</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Versa Power Systems, Inc. (&#8220;Versa&#8221;) was previously one of our sub-contractors under the Department of Energy'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 has been developing advanced SOFC systems for various stationary and mobile applications since 2001. We had a </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">39 percent</font><font style="font-family:inherit;font-size:10pt;"> ownership interest and historically accounted for Versa under the equity method of accounting. We recognized our share of the income or losses as income/(loss) from equity investment on the consolidated statements of operations. </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On December 20, 2012, the Company acquired the remaining </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">61 percent</font><font style="font-family:inherit;font-size:10pt;"> ownership position of Versa in a stock transaction by exchanging approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">3.5 million</font><font style="font-family:inherit;font-size:10pt;"> shares of its common stock for the outstanding Versa shares held by the other Versa shareholders.    </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The transaction has been accounted for using the acquisition method of accounting which requires, among other things, that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date.  Step-acquisition accounting guidance was applied and an impairment charge of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$3.6 million</font><font style="font-family:inherit;font-size:10pt;"> relating to the previously held equity investment was recorded in the fourth quarter of 2012.  </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The following table summarizes the allocation of the purchase price to the estimated fair value of the assets acquired and liabilities assumed as of the acquisition date.    This allocation is preliminary and the Company is still in the process of analyzing and evaluating the acquired deferred tax attributes of Versa, if any.&#160; Completion of this review may result in adjustments to the deferred tax attributes and amounts recorded as a result of this acquisition.&#160; </font></div><div style="line-height:120%;padding-top:12px;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:682px;border-collapse:collapse;text-align:left;"><tr><td colspan="4" rowspan="1"></td></tr><tr><td width="598px" rowspan="1" colspan="1"></td><td width="9px" rowspan="1" colspan="1"></td><td width="70px" rowspan="1" colspan="1"></td><td width="4px" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Cash and cash equivalents</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">357</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accounts receivable</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,133</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other current assets</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">23</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Property, plant and equipment</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">480</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Goodwill</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,055</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">In-process research and development</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">9,592</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other assets</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">101</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accounts payable</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(302</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other current liabilities</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1,492</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Deferred tax liabilities </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(3,357</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other long-term liabilities</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(155</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;Total identifiable net assets</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">10,435</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1) Classified in Long-term debt and other liabilities on the consolidated balance sheets. </font></div><div style="line-height:120%;text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Acquisition-related costs of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.1 million</font><font style="font-family:inherit;font-size:10pt;"> were expensed as incurred.  These costs were recognized in administrative and selling expenses on the statement of operations and comprehensive income (loss) for the nine months ended July 31, 2013.  </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Versa has been consolidated into the Company's financial statements as of the acquisition date. Versa receives revenue under a number of research contracts including the U.S. Department of Energy Solid State Energy Conversion Alliance (SECA) coal-based systems program and a research contract with The Boeing Company.  Revenue and associated costs are recognized under advanced technologies contract revenues in the consolidated statements of operations.</font></div></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_BusinessCombinationsAbstract">
        <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_BusinessCombinationsAbstract</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_MergersAcquisitionsAndDispositionsDisclosuresTextBlock">
        <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 business combinations, including leverage buyout transactions (as applicable), and divestitures.  This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings.</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_MergersAcquisitionsAndDispositionsDisclosuresTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EUXCI">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Debt and Leases (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="3">9 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="2"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th" colspan="2">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th" colspan="2">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2012</div>
        </th>
        <th class="th">
          <div>Jun. 20, 2013</div>
        </th>
        <th class="th">
          <div>Apr. 12, 2013</div>
        </th>
        <th class="th" colspan="2">
          <div>Oct. 31, 2012</div>
        </th>
        <th class="th">
          <div>Jun. 20, 2013

</div>
          <div>Convertible Debt [Member]</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2013

</div>
          <div>Connecticut Development Authority Note [Member]</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2012

</div>
          <div>Connecticut Development Authority Note [Member]</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2013

</div>
          <div>Connecticut Clean Energy Fund [Member]</div>
        </th>
        <th class="th">
          <div>Mar. 05, 2013

</div>
          <div>Connecticut Clean Energy Fund [Member]</div>
        </th>
        <th class="th">
          <div>Jan. 31, 2013

</div>
          <div>Connecticut Clean Energy Fund [Member]</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2012

</div>
          <div>Connecticut Clean Energy Fund [Member]</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2013

</div>
          <div>Connecticut Clean Energy and Finance Investment Authority [Member]</div>
        </th>
        <th class="th">
          <div>Apr. 30, 2013

</div>
          <div>Connecticut Clean Energy and Finance Investment Authority [Member]</div>
        </th>
        <th class="th">
          <div>Mar. 05, 2013

</div>
          <div>Connecticut Clean Energy and Finance Investment Authority [Member]</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_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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="fn" style="border-bottom: 0px;"></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="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_LineOfCreditFacilityAmountOutstanding', window );">Line of Credit Facility, Amount Outstanding</a></td>
        <td class="nump">$ 4,000,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">$ 4,000,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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">$ 4,000,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 3,302,000<span></span></td>
        <td class="nump">$ 3,466,000<span></span></td>
        <td class="nump">$ 0<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 900,000<span></span></td>
        <td class="nump">$ 847,000<span></span></td>
        <td class="nump">$ 4,425,000<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_ConvertibleDebt', window );">Senior Unsecured Convertible Notes</a></td>
        <td class="nump">38,000,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">38,000,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">38,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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="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_CapitalLeaseObligations', window );">Capital Lease Obligations</a></td>
        <td class="nump">352,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">352,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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">234,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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="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_DebtInstrumentCarryingAmount', window );">Long-term Debt, Gross</a></td>
        <td class="nump">50,079,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">50,079,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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">8,547,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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="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_LongTermDebt', window );">Long-term Debt</a></td>
        <td class="nump">46,948,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">46,948,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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">8,547,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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="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_DebtInstrumentUnamortizedDiscount', window );">Debt Instrument, Unamortized Discount</a></td>
        <td class="num">(3,131,000)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="num">(3,131,000)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></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">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></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="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_LongTermDebtCurrent', window );">Long-term Debt, Current Maturities</a></td>
        <td class="num">(4,403,000)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="num">(4,403,000)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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">(5,161,000)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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="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_LongTermDebtNoncurrent', window );">Long-term Debt, Excluding Current Maturities</a></td>
        <td class="nump">42,545,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">42,545,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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">3,386,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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="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_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Line of Credit Facility, Maximum Borrowing Capacity</a></td>
        <td class="nump">8,000,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">8,000,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">5,000,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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">5,900,000<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>
      </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_ProceedsFromLinesOfCredit', window );">Proceeds from Notes Payable</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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="fn" style="border-bottom: 0px;"></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="text">&#xA0;<span></span></td>
        <td class="nump">900,000<span></span></td>
        <td class="nump">2,600,000<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_ProceedsFromRepaymentsOfDebt', window );">Proceeds from debt</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">41,500,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">0<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="fn" style="border-bottom: 0px;"></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="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_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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="fn" style="border-bottom: 0px;"></td>
        <td class="nump">8.00%<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>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">5.00%<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_DebtInstrumentConvertibleConversionRatio1', window );">Debt Instrument, Convertible, Conversion Ratio</a></td>
        <td class="nump">645.1613<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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="fn" style="border-bottom: 0px;"></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="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_DebtConversionConvertedInstrumentAmount1', window );">Debt Conversion, Converted Instrument, Amount</a></td>
        <td class="nump">1,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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="fn" style="border-bottom: 0px;"></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="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_DebtInstrumentConvertibleConversionPrice1', window );">Debt Instrument, Convertible, Conversion Price</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 1.55<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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="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_ProceedsFromConvertibleDebt', window );">Proceeds from Convertible Debt</a></td>
        <td class="nump">35,500,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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="fn" style="border-bottom: 0px;"></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="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_PaymentsOfDebtIssuanceCosts', window );">Payments of Debt Issuance Costs</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">2,472,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">0<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="fn" style="border-bottom: 0px;"></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="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_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability', window );">Embedded Derivative, Fair Value of Embedded Derivative Liability</a></td>
        <td class="nump">$ 3,500,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">$ 3,500,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 3,200,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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="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>
        <td colspan="20"></td>
      </tr>
      <tr>
        <td colspan="20">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">The debt discount recorded in connection with the issuance of the Company&#x2019;s unsecured convertible notes is recorded on the consolidated balance sheets as a reduction to associated debt balance. The Company amortizes the debt discount to interest expense over the term of the debt.</td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CapitalLeaseObligations">
        <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 equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal through the balance sheet date.</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 03<br><br> -Paragraph 16<br><br> -Article 7<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 840<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6455398&amp;loc=d3e45280-112737<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_CapitalLeaseObligations</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_ConvertibleDebt">
        <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>Including the current and noncurrent portions, carrying amount of debt identified as being convertible into another form of financial instrument (typically the entity's common stock) as of the balance sheet date, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company.</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 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-03.16)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<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 16<br><br> -Article 9<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 944<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-03.16(a)(2))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<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 02<br><br> -Paragraph 19, 20, 22<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_ConvertibleDebt</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_DebtConversionConvertedInstrumentAmount1">
        <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 value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in 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 230<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4332-108586<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 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4304-108586<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_DebtConversionConvertedInstrumentAmount1</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_DebtInstrumentCarryingAmount">
        <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 long-term debt before deduction of unamortized discount or premium. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt, with initial maturities beyond 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> -Publisher SEC<br><br> -Name Regulation S-X (SX)<br><br> -Number 210<br><br> -Section 02<br><br> -Paragraph 20<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 22<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 210.5-02.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 03<br><br> -Paragraph 16<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_DebtInstrumentCarryingAmount</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_DebtInstrumentConvertibleConversionPrice1">
        <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 price per share of the conversion feature embedded in the debt instrument.</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 470<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 5<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928298&amp;loc=SL6031898-161870<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_DebtInstrumentConvertibleConversionPrice1</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>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_DebtInstrumentConvertibleConversionRatio1">
        <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>Ratio applied to the conversion of debt instrument into equity with equity shares divided by debt principal amount.</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 02<br><br> -Paragraph 22<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 505<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 7<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21521-112644<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 6<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21506-112644<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 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.22(a)(5))<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> -Glossary Conversion Rate<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6509012<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_DebtInstrumentConvertibleConversionRatio1</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:pureItemType</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_DebtInstrumentInterestRateStatedPercentage">
        <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>Contractual interest rate for funds borrowed, under the debt agreement.</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 22<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 210.5-02.22(a)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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_DebtInstrumentInterestRateStatedPercentage</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:percentItemType</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_DebtInstrumentLineItems">
        <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_DebtInstrumentLineItems</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_DebtInstrumentUnamortizedDiscount">
        <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 debt discount that was originally recognized at the issuance of the instrument that has yet to be amortized.</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 30<br><br> -Section 45<br><br> -Paragraph 1A<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6451184&amp;loc=d3e28541-108399<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 835<br><br> -SubTopic 30<br><br> -Section 55<br><br> -Paragraph 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6584090&amp;loc=d3e28878-108400<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_DebtInstrumentUnamortizedDiscount</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_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability">
        <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>Fair value as of the balance sheet date of the embedded derivative or group of embedded derivatives classified as a liability.</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 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4B<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7476318&amp;loc=SL5624163-113959<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_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability</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_LineOfCreditFacilityAmountOutstanding">
        <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 borrowed under the credit facility as of the balance sheet date.</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, 22<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_LineOfCreditFacilityAmountOutstanding</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_LineOfCreditFacilityMaximumBorrowingCapacity">
        <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>Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.</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 210.5-02.19(b),22(b))<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 19, 22<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_LineOfCreditFacilityMaximumBorrowingCapacity</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_LongTermDebt">
        <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 of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.</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 03<br><br> -Paragraph 16<br><br> -Article 7<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 210.5-02.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.9-03.16)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<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 03<br><br> -Paragraph 16<br><br> -Article 9<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 20, 22<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 944<br><br> -SubTopic 210<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.7-03.16)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<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_LongTermDebt</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_LongTermDebtCurrent">
        <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 long-term debt, after unamortized discount or premium, scheduled to be repaid within one year or the normal operating cycle, if longer. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.</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 210.5-02.19,20)<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 20<br><br> -Article 5<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 02<br><br> -Paragraph 19<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_LongTermDebtCurrent</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_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>Carrying amount of long-term debt, net of unamortized discount or premium, excluding amounts to be repaid within one year or the normal operating cycle, if longer (current maturities). Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.</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 22<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 210.5-02.22)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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_PaymentsOfDebtIssuanceCosts">
        <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 paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt.</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 (e)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585<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_PaymentsOfDebtIssuanceCosts</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_ProceedsFromConvertibleDebt">
        <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 issuance of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.</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 Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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 14<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<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_ProceedsFromConvertibleDebt</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_ProceedsFromLinesOfCredit">
        <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 cash inflow from contractual arrangement with the lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.</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 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.4-08.(f))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<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 08<br><br> -Paragraph f<br><br> -Article 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> -Glossary Financing Activities<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<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 14<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585<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_ProceedsFromLinesOfCredit</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 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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Other Assets, net (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_OtherAssetsNoncurrentAbstract', window );"><strong>Other Assets, Noncurrent [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_ScheduleOfOtherAssetsNoncurrentTextBlock', window );">Schedule of Other Current Assets [Table Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other assets, net at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;"> consisted of the following:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:99.80506822612085%;border-collapse:collapse;text-align:left;"><tr><td colspan="8" rowspan="1"></td></tr><tr><td width="75%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July&#160;31, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October&#160;31, 2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Long-term stack residual value </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">11,550</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,316</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Debt issuance costs </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(2)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,916</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(3)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">911</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,870</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other Assets, net</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,377</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">16,186</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Relates to stack replacements performed under the Company's SA's. In circumstances where the useful life of the stack replacement extends beyond the contractual term of the SA and the Company retains title for the stack from the customer upon expiration or non-renewal of the SA, the cost of the stack replacement is recorded as a long term asset and is 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. Accumulated depreciation was </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$10.4 million</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$7.6 million</font><font style="font-family:inherit;font-size:10pt;"> for the periods ended </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, respectively. </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(2)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Represents the long-term portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years. </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(3)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Includes security deposits and notes receivable.</font></div></td></tr></table></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_OtherAssetsNoncurrentAbstract">
        <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_OtherAssetsNoncurrentAbstract</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_ScheduleOfOtherAssetsNoncurrentTextBlock">
        <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>Tabular disclosure of 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 Accounting Standards Codification<br><br> -Topic 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.17)<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 17<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_ScheduleOfOtherAssetsNoncurrentTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Shareholders' Equity (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_EquityAbstract', window );"><strong>Equity [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_ScheduleOfStockholdersEquityTableTextBlock', window );">Schedule of Stockholders Equity [Table Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Changes in shareholders&#8217; equity (deficit) were as follows for the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;">:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="12" rowspan="1"></td></tr><tr><td width="62%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Total</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Shareholders&#8217;</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Equity (Deficit)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Noncontrolling</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">interest</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Total</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Equity (Deficit)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Balance at October 31, 2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,509</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(381</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,128</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Common stock issued for acquisition</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,562</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,562</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Share-based compensation</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,619</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,619</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Registration statement fees</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(20</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(20</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Taxes paid upon vesting of restricted stock awards, net of stock issued under benefit plans</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(154</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(154</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Preferred dividends &#8211; Series B</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,400</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,400</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other comprehensive loss -  foreign currency translation adjustments</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">13</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">13</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Reclass of noncontrolling interest due to liquidation of subsidiary</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(562</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">562</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(24,658</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(664</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(25,322</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Balance at July 31, 2013</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(8,091</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(483</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(8,574</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr></table></div></div></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_EquityAbstract">
        <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_EquityAbstract</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_ScheduleOfStockholdersEquityTableTextBlock">
        <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>Tabular disclosure of changes in the separate accounts comprising stockholders' equity (in addition to retained earnings) and of the changes in the number of shares of equity securities during at least the most recent annual fiscal period and any subsequent interim period presented is required to make the financial statements sufficiently informative if both financial position and results of operations are presented.</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 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_ScheduleOfStockholdersEquityTableTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R24.xml
<DESCRIPTION>IDEA: Acquisitions Acquisitions (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2302301 - Disclosure - Acquisitions Acquisitions (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_BusinessAcquisitionLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Business Acquisition [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:12px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The following table summarizes the allocation of the purchase price to the estimated fair value of the assets acquired and liabilities assumed as of the acquisition date.    This allocation is preliminary and the Company is still in the process of analyzing and evaluating the acquired deferred tax attributes of Versa, if any.&amp;#160; Completion of this review may result in adjustments to the deferred tax attributes and amounts recorded as a result of this acquisition.&amp;#160; &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:12px;text-align:center;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:682px;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="4" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="598px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="70px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="4px" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Cash and cash equivalents&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;357&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accounts receivable&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,133&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other current assets&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;23&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Property, plant and equipment&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;480&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Goodwill&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,055&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;In-process research and development&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;9,592&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other assets&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;101&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accounts payable&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(302&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other current liabilities&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1,492&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Deferred tax liabilities &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3,357&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other long-term liabilities&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(155&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;Total identifiable net assets&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;10,435&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1) Classified in Long-term debt and other liabilities on the consolidated balance sheets. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table  does not include leveraged buyouts.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1392-128463



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=25497992&amp;loc=d3e1486-128463



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Business Acquisitions, by Acquisition [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Acquisitions Acquisitions (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/AcquisitionsAcquisitionsTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R10.xml
<DESCRIPTION>IDEA: Inventories
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2103100 - Disclosure - Inventories</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_InventoryDisclosureAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Inventory Disclosure [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_InventoryDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Inventories&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The components of inventory at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="79%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, &lt;br clear="none"/&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, &lt;br clear="none"/&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Raw materials&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;21,385&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;17,683&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Work-in-process &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;25,848&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;30,018&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net Inventory&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;47,233&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;47,701&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Work-in-process includes the standard components of inventory used to build the typical modules or stack components that are intended to be used in future power plant orders or to service SA's.  Included in Work-in-process as of  &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; is &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.4 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$11.3 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively, of completed standard components ready to be incorporated into power plants and deployed upon receipt of customer orders or to service SA's.    &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;div style="line-height:120%;text-align:justify;padding-left:46px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size: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 modules which have not yet been placed into production for a particular commercial customer contract.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Raw materials and work in process are net of valuation reserves of approximately &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.6 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$2.4 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.6)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 6

 -Subparagraph a, b, c

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Inventories</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Inventories</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/Inventories</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EDHAE">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Accounts Receivable (Details) (USD $)<br></strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GovernmentContractReceivable', window );">Government Contract Receivable</a></td>
        <td class="nump">$ 342,000<span></span></td>
        <td class="nump">$ 20,000<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_GovernmentContractReceivableUnbilledAmounts', window );">Government Contract Receivable, Unbilled Amounts</a></td>
        <td class="nump">1,122,000<span></span></td>
        <td class="nump">890,000<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_UsGovernmentAccountsReceivableTotal', window );">U.S. Government accounts receivable total</a></td>
        <td class="nump">1,464,000<span></span></td>
        <td class="nump">910,000<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_AccountsReceivableBilledForLongTermContractsOrPrograms', window );">Contract Receivable</a></td>
        <td class="nump">19,723,000<span></span></td>
        <td class="nump">18,786,000<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_us-gaap_UnbilledContractsReceivable', window );">Unbilled Contracts Receivable</a></td>
        <td class="nump">19,163,000<span></span></td>
        <td class="nump">6,288,000<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_fcel_CommercialCustomersAccountsReceivable', window );">Commercial Customers accounts receivable</a></td>
        <td class="nump">38,886,000<span></span></td>
        <td class="nump">25,074,000<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_us-gaap_AccountsReceivableNetCurrent', window );">Accounts Receivable, Net, Current</a></td>
        <td class="nump">40,350,000<span></span></td>
        <td class="nump">25,984,000<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_AllowanceForDoubtfulAccountsReceivableCurrent', window );">Allowance for Doubtful Accounts Receivable, Current</a></td>
        <td class="nump">600,000<span></span></td>
        <td class="nump">600,000<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">POSCO Energy [Member]</div>
        </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_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</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_AccountsReceivableRelatedPartiesCurrent', window );">Accounts Receivable, Related Parties, Current</a></td>
        <td class="nump">$ 13,800,000<span></span></td>
        <td class="nump">$ 18,100,000<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_CommercialCustomersAccountsReceivable">
        <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>commercial customers accounts receivable</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_CommercialCustomersAccountsReceivable</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>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_UsGovernmentAccountsReceivableTotal">
        <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>us government accounts receivable total</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_UsGovernmentAccountsReceivableTotal</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>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_AccountsNotesAndLoansReceivableLineItems">
        <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_AccountsNotesAndLoansReceivableLineItems</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_AccountsReceivableBilledForLongTermContractsOrPrograms">
        <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 billed to customers under long-term contracts or programs but not paid. Excludes amounts due that have been withheld because of retainage provisions in a contract.</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 910<br><br> -SubTopic 310<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6471494&amp;loc=d3e49354-109356<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 210.5-02.3(c))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 02<br><br> -Paragraph 3<br><br> -Subparagraph c<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_AccountsReceivableBilledForLongTermContractsOrPrograms</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_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> -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 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 3<br><br> -Subparagraph a(1)<br><br> -Article 5<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 02<br><br> -Paragraph 4<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_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_AccountsReceivableRelatedPartiesCurrent">
        <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 receivables arising from transactions with related parties due 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> -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)(1))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<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 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39622-107864<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 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (d)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<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 850<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39603-107864<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<br><br> -Subparagraph a<br><br> -Article 5<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 08<br><br> -Paragraph k<br><br> -Subparagraph 1<br><br> -Article 4<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(a)(2))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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_AccountsReceivableRelatedPartiesCurrent</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_AllowanceForDoubtfulAccountsReceivableCurrent">
        <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>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>
              </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 4<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 310<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5074-111524<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 210.5-02.4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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_AllowanceForDoubtfulAccountsReceivableCurrent</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_GovernmentContractReceivable">
        <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 receivables that are derived from government 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 912<br><br> -SubTopic 310<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6471842&amp;loc=d3e55295-109406<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_GovernmentContractReceivable</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_GovernmentContractReceivableUnbilledAmounts">
        <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>Unbilled amounts (net of unliquidated progress payments) of government contract 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 912<br><br> -SubTopic 310<br><br> -Section 45<br><br> -Paragraph 9<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6471842&amp;loc=d3e55376-109406<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_GovernmentContractReceivableUnbilledAmounts</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_UnbilledContractsReceivable">
        <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>Unbilled amounts due for services rendered or to be rendered, actions taken or to be taken, or a promise to refrain from taking certain actions in accordance with the terms of a legally binding agreement between the entity and, at a minimum, one other party. An example would be amounts associated with contracts or programs where the recognized revenue for performance thereunder exceeds the amounts billed under the terms thereof as of the date of the balance sheet.</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 210.5-02.3(c)(3))<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 3<br><br> -Subparagraph c(3)<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 912<br><br> -SubTopic 310<br><br> -Section 45<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6471842&amp;loc=d3e55302-109406<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_UnbilledContractsReceivable</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R5.xml
<DESCRIPTION>IDEA: Statement of Comprehensive Loss Statement
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>1003000 - Statement - Statement of Comprehensive Loss Statement</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption>In Thousands, unless otherwise specified</RoundingOption><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2012Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2012" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2012Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Statement of Comprehensive Income [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ProfitLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-5814000</NumericAmount><RoundedNumericAmount>-5814</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-10010000</NumericAmount><RoundedNumericAmount>-10010</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-25322000</NumericAmount><RoundedNumericAmount>-25322</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-24387000</NumericAmount><RoundedNumericAmount>-24387</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4K

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591552-111686



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 19

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4569616-111683



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 1A

 -Subparagraph (a),(c)

 -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=SL4573702-111684



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4J

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591551-111686



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net Loss</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-8000</NumericAmount><RoundedNumericAmount>-8</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-78000</NumericAmount><RoundedNumericAmount>-78</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>13000</NumericAmount><RoundedNumericAmount>13</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-80000</NumericAmount><RoundedNumericAmount>-80</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after tax, before reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 11

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e637-108580



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 12

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32022-110900



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 18

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32157-110900



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 10A

 -Subparagraph (a-c)

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Foreign currency translation adjustments</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ComprehensiveIncomeNetOfTax</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-5822000</NumericAmount><RoundedNumericAmount>-5822</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-10088000</NumericAmount><RoundedNumericAmount>-10088</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-25309000</NumericAmount><RoundedNumericAmount>-25309</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-24467000</NumericAmount><RoundedNumericAmount>-24467</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Other Comprehensive Income

 -URI http://asc.fasb.org/extlink&amp;oid=6519514



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Comprehensive Income

 -URI http://asc.fasb.org/extlink&amp;oid=16317811



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 5

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e557-108580



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Net Income

 -URI http://asc.fasb.org/extlink&amp;oid=6518256



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Comprehensive loss</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Statement of Comprehensive Loss Statement (USD $)</ReportName><MonetaryRoundingLevel>Thousands</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/StatementOfComprehensiveLossStatement</RoleURI><NumberOfCols>4</NumberOfCols><NumberOfRows>4</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>56
<FILENAME>Financial_Report.xls
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xls
M[[N_34E-12U697)S:6]N.B`Q+C`-"E@M1&]C=6UE;G0M5'EP93H@5V]R:V)O
M;VL-"D-O;G1E;G0M5'EP93H@;75L=&EP87)T+W)E;&%T960[(&)O=6YD87)Y
M/2(M+2TM/5].97AT4&%R=%\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U
M-C=C-S4V9#<B#0H-"E1H:7,@9&]C=6UE;G0@:7,@82!3:6YG;&4@1FEL92!7
M96(@4&%G92P@86QS;R!K;F]W;B!A<R!A(%=E8B!!<F-H:79E(&9I;&4N("!)
M9B!Y;W4@87)E('-E96EN9R!T:&ES(&UE<W-A9V4L('EO=7(@8G)O=W-E<B!O
M<B!E9&ET;W(@9&]E<VXG="!S=7!P;W)T(%=E8B!!<F-H:79E(&9I;&5S+B`@
M4&QE87-E(&1O=VYL;V%D(&$@8G)O=W-E<B!T:&%T('-U<'!O<G1S(%=E8B!!
M<F-H:79E+"!S=6-H(&%S($UI8W)O<V]F="!);G1E<FYE="!%>'!L;W)E<BX-
M"@T*+2TM+2TM/5].97AT4&%R=%\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B
M,S`U-C=C-S4V9#<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3DW
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M;V9T+6-O;3IO9F9I8V4Z97AC96PB('AM;&YS/3-$(FAT='`Z+R]W=W<N=S,N
M;W)G+U12+U)%0RUH=&UL-#`B/@T*/&AE860^#0H\;65T82!N86UE/3-$(D5X
M8V5L(%=O<FMB;V]K($9R86UE<V5T(CX-"@T*/&UE=&$@;F%M93TS1%!R;V=)
M9"!C;VYT96YT/3-$17AC96PN4VAE970^#0H\;&EN:R!R96P],T1&:6QE+4QI
M<W0@:')E9CTS1")7;W)K<VAE971S+V9I;&5L:7-T+GAM;"(^#0H-"CPA+2U;
M:68@9W1E(&US;R`Y73X\>&UL/@T*(#QX.D5X8V5L5V]R:V)O;VL^#0H@(#QX
M.D5X8V5L5V]R:W-H965T<SX-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@
M(#QX.DYA;64^1&]C=6UE;G1?86YD7T5N=&ET>5]);F9O<FUA=&EO/"]X.DYA
M;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T
M<R]3:&5E=#`Q+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@
M(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^0V]N<V]L:61A=&5D
M7T)A;&%N8V5?4VAE971S7U5N/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T
M4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#`R+FAT;6PB+SX-"B`@
M(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*
M("`@(#QX.DYA;64^0V]N<V]L:61A=&5D7T)A;&%N8V5?4VAE971S7U5N,3PO
M>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS
M:&5E=',O4VAE970P,RYH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^
M#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D-O;G-O;&ED
M871E9%]3=&%T96UE;G1S7V]F7T]P93PO>#I.86UE/@T*("`@(#QX.E=O<FMS
M:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970P-"YH=&UL(B\^
M#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E
M=#X-"B`@("`\>#I.86UE/E-T871E;65N=%]O9E]#;VUP<F5H96YS:79E7TQO
M<SPO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O
M<FMS:&5E=',O4VAE970P-2YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE
M970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D-O;G-O
M;&ED871E9%]3=&%T96UE;G1S7V]F7T-A<SPO>#I.86UE/@T*("`@(#QX.E=O
M<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970P-BYH=&UL
M(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS
M:&5E=#X-"B`@("`\>#I.86UE/DYA='5R95]O9E]"=7-I;F5S<U]A;F1?0F%S
M:7-?;SPO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$
M(E=O<FMS:&5E=',O4VAE970P-RYH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K
M<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/E)E
M8V5N=%]!8V-O=6YT:6YG7U!R;VYO=6YC96UE;CPO>#I.86UE/@T*("`@(#QX
M.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970P."YH
M=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O
M<FMS:&5E=#X-"B`@("`\>#I.86UE/D%C<75I<VET:6]N<SPO>#I.86UE/@T*
M("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE
M970P.2YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%
M>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/DEN=F5N=&]R:65S/"]X.DYA
M;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T
M<R]3:&5E=#$P+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@
M(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^06-C;W5N='-?4F5C
M96EV86)L93PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F
M/3-$(E=O<FMS:&5E=',O4VAE970Q,2YH=&UL(B\^#0H@("`\+W@Z17AC96Q7
M;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE
M/D]T:&5R7T-U<G)E;G1?07-S971S7TYO=&5S/"]X.DYA;64^#0H@("`@/'@Z
M5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#$R+FAT
M;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R
M:W-H965T/@T*("`@(#QX.DYA;64^3W1H97)?07-S971S7VYE=#PO>#I.86UE
M/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O
M4VAE970Q,RYH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\
M>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D%C8W)U961?3&EA8FEL
M:71I97,\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS
M1")7;W)K<VAE971S+U-H965T,30N:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R
M:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@("`@/'@Z3F%M93Y$
M96)T7V%N9%],96%S97,\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713;W5R
M8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,34N:'1M;"(O/@T*("`@/"]X
M.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@("`@
M/'@Z3F%M93Y3:&%R94)A<V5D7T-O;7!E;G-A=&EO;E]0;&%N<SPO>#I.86UE
M/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O
M4VAE970Q-BYH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\
M>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/E-H87)E:&]L9&5R<U]%
M<75I='E?1&5F:6-I=#PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C
M92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970Q-RYH=&UL(B\^#0H@("`\+W@Z
M17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\
M>#I.86UE/DQO<W-?4&5R7U-H87)E/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H
M965T4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#$X+FAT;6PB+SX-
M"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T
M/@T*("`@(#QX.DYA;64^4F5S=')I8W1E9%]#87-H/"]X.DYA;64^#0H@("`@
M/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#$Y
M+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L
M5V]R:W-H965T/@T*("`@(#QX.DYA;64^4')E9F5R<F5D7U-T;V-K/"]X.DYA
M;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T
M<R]3:&5E=#(P+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@
M(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^06-C;W5N='-?4F5C
M96EV86)L95],979E;%\R7U!O/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T
M4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#(Q+FAT;6PB+SX-"B`@
M(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*
M("`@(#QX.DYA;64^4VAA<F5"87-E9%]#;VUP96YS871I;VY?4&QA;G-?/"]X
M.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H
M965T<R]3:&5E=#(R+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-
M"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^3F%T=7)E7V]F
M7T)U<VEN97-S7V%N9%]"87-I<U]O,3PO>#I.86UE/@T*("`@(#QX.E=O<FMS
M:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970R,RYH=&UL(B\^
M#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E
M=#X-"B`@("`\>#I.86UE/D%C<75I<VET:6]N<U]!8W%U:7-I=&EO;G-?5&%B
M;#PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O
M<FMS:&5E=',O4VAE970R-"YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE
M970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/DEN=F5N
M=&]R:65S7U1A8FQE<SPO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C
M92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970R-2YH=&UL(B\^#0H@("`\+W@Z
M17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\
M>#I.86UE/D%C8V]U;G1S7U)E8V5I=F%B;&5?5&%B;&5S/"]X.DYA;64^#0H@
M("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E
M=#(V+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X
M8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^3W1H97)?0W5R<F5N=%]!<W-E
M='-?5&%B;&5S/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2
M968],T0B5V]R:W-H965T<R]3:&5E=#(W+FAT;6PB+SX-"B`@(#PO>#I%>&-E
M;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA
M;64^3W1H97)?07-S971S7VYE=%]486)L97,\+W@Z3F%M93X-"B`@("`\>#I7
M;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,C@N:'1M
M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K
M<VAE970^#0H@("`@/'@Z3F%M93Y!8V-R=65D7TQI86)I;&ET:65S7U1A8FQE
M<SPO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O
M<FMS:&5E=',O4VAE970R.2YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE
M970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D1E8G1?
M86YD7TQE87-E<U]486)L97,\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713
M;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,S`N:'1M;"(O/@T*("`@
M/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@
M("`@/'@Z3F%M93Y3:&%R94)A<V5D7T-O;7!E;G-A=&EO;E]0;&%N<U\Q/"]X
M.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H
M965T<R]3:&5E=#,Q+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-
M"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^4VAA<F5H;VQD
M97)S7T5Q=6ET>5]486)L97,\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713
M;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,S(N:'1M;"(O/@T*("`@
M/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@
M("`@/'@Z3F%M93Y,;W-S7U!E<E]3:&%R95]486)L97,\+W@Z3F%M93X-"B`@
M("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T
M,S,N:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC
M96Q7;W)K<VAE970^#0H@("`@/'@Z3F%M93Y.871U<F5?;V9?0G5S:6YE<W-?
M86YD7T)A<VES7V\R/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E
M($A2968],T0B5V]R:W-H965T<R]3:&5E=#,T+FAT;6PB+SX-"B`@(#PO>#I%
M>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX
M.DYA;64^06-Q=6ES:71I;VYS7T1E=&%I;',\+W@Z3F%M93X-"B`@("`\>#I7
M;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H965T,S4N:'1M
M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K
M<VAE970^#0H@("`@/'@Z3F%M93Y);G9E;G1O<FEE<U]$971A:6QS/"]X.DYA
M;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T
M<R]3:&5E=#,V+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@
M(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^06-C;W5N='-?4F5C
M96EV86)L95]$971A:6QS/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U
M<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#,W+FAT;6PB+SX-"B`@(#PO
M>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@
M(#QX.DYA;64^3W1H97)?0W5R<F5N=%]!<W-E='-?1&5T86EL<SPO>#I.86UE
M/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O
M4VAE970S."YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\
M>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D]T:&5R7T%S<V5T<U]N
M971?1&5T86EL<SPO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(
M4F5F/3-$(E=O<FMS:&5E=',O4VAE970S.2YH=&UL(B\^#0H@("`\+W@Z17AC
M96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.
M86UE/D%C8W)U961?3&EA8FEL:71I97-?1&5T86EL<SPO>#I.86UE/@T*("`@
M(#QX.E=O<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970T
M,"YH=&UL(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E
M;%=O<FMS:&5E=#X-"B`@("`\>#I.86UE/D1E8G1?86YD7TQE87-E<U]$971A
M:6QS/"]X.DYA;64^#0H@("`@/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B
M5V]R:W-H965T<R]3:&5E=#0Q+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS
M:&5E=#X-"B`@(#QX.D5X8V5L5V]R:W-H965T/@T*("`@(#QX.DYA;64^1&5B
M=%]A;F1?3&5A<V5S7T1E8G1?1&5T86EL<SPO>#I.86UE/@T*("`@(#QX.E=O
M<FMS:&5E=%-O=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970T,BYH=&UL
M(B\^#0H@("`\+W@Z17AC96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS
M:&5E=#X-"B`@("`\>#I.86UE/E-H87)E0F%S961?0V]M<&5N<V%T:6]N7U!L
M86YS7S(\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS
M1")7;W)K<VAE971S+U-H965T-#,N:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R
M:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@("`@/'@Z3F%M93Y3
M:&%R94)A<V5D7T-O;7!E;G-A=&EO;E]0;&%N<U\S/"]X.DYA;64^#0H@("`@
M/'@Z5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#0T
M+FAT;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L
M5V]R:W-H965T/@T*("`@(#QX.DYA;64^4VAA<F5"87-E9%]#;VUP96YS871I
M;VY?4&QA;G-?-#PO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O=7)C92!(
M4F5F/3-$(E=O<FMS:&5E=',O4VAE970T-2YH=&UL(B\^#0H@("`\+W@Z17AC
M96Q7;W)K<VAE970^#0H@("`\>#I%>&-E;%=O<FMS:&5E=#X-"B`@("`\>#I.
M86UE/E-H87)E0F%S961?0V]M<&5N<V%T:6]N7U!L86YS7S4\+W@Z3F%M93X-
M"B`@("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K<VAE971S+U-H
M965T-#8N:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T/@T*("`@/'@Z
M17AC96Q7;W)K<VAE970^#0H@("`@/'@Z3F%M93Y3:&%R96AO;&1E<G-?17%U
M:71Y7T1E=&%I;',\+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713;W5R8V4@
M2%)E9CTS1")7;W)K<VAE971S+U-H965T-#<N:'1M;"(O/@T*("`@/"]X.D5X
M8V5L5V]R:W-H965T/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@("`@/'@Z
M3F%M93Y,;W-S7U!E<E]3:&%R95]$971A:6QS/"]X.DYA;64^#0H@("`@/'@Z
M5V]R:W-H965T4V]U<F-E($A2968],T0B5V]R:W-H965T<R]3:&5E=#0X+FAT
M;6PB+SX-"B`@(#PO>#I%>&-E;%=O<FMS:&5E=#X-"B`@(#QX.D5X8V5L5V]R
M:W-H965T/@T*("`@(#QX.DYA;64^4F5S=')I8W1E9%]#87-H7T1E=&%I;',\
M+W@Z3F%M93X-"B`@("`\>#I7;W)K<VAE9713;W5R8V4@2%)E9CTS1")7;W)K
M<VAE971S+U-H965T-#DN:'1M;"(O/@T*("`@/"]X.D5X8V5L5V]R:W-H965T
M/@T*("`@/'@Z17AC96Q7;W)K<VAE970^#0H@("`@/'@Z3F%M93Y0<F5F97)R
M961?4W1O8VM?1&5T86EL<SPO>#I.86UE/@T*("`@(#QX.E=O<FMS:&5E=%-O
M=7)C92!(4F5F/3-$(E=O<FMS:&5E=',O4VAE970U,"YH=&UL(B\^#0H@("`\
M+W@Z17AC96Q7;W)K<VAE970^#0H@(#PO>#I%>&-E;%=O<FMS:&5E=',^#0H@
M(#QX.E-T>6QE<VAE970@2%)E9CTS1")7;W)K<VAE971S+W)E<&]R="YC<W,B
M+SX-"B`@/'@Z06-T:79E4VAE970^,#PO>#I!8W1I=F53:&5E=#X-"B`@/'@Z
M4')O=&5C=%-T<G5C='5R93Y&86QS93PO>#I0<F]T96-T4W1R=6-T=7)E/@T*
M("`\>#I0<F]T96-T5VEN9&]W<SY&86QS93PO>#I0<F]T96-T5VEN9&]W<SX-
M"B`\+W@Z17AC96Q7;W)K8F]O:SX-"CPO>&UL/CPA6V5N9&EF72TM/@T*/"]H
M96%D/@T*("`\8F]D>3X-"B`@(#QP/E1H:7,@<&%G92!S:&]U;&0@8F4@;W!E
M;F5D('=I=&@@36EC<F]S;V9T($5X8V5L(%A0(&]R(&YE=V5R+CPO<#X-"B`@
M/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S$Y-V-B.#$S
M7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W-39D-PT*0V]N=&5N="U,;V-A=&EO
M;CH@9FEL93HO+R]#.B\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C
M-S4V9#<O5V]R:W-H965T<R]3:&5E=#`Q+FAT;6P-"D-O;G1E;G0M5')A;G-F
M97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@
M=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH
M96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N
M=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP
M93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!2
M96UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D
M>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%,D%!13X-
M"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS
M1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY$;V-U;65N="!A;F0@16YT:71Y($EN
M9F]R;6%T:6]N/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S
M<STS1'1H(&-O;'-P86X],T0Q/CD@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@
M("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^/"]T:#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@
M,S$L(#(P,3,\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^4V5P
M+B`P,RP@,C`Q,SQB<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^/'-T<F]N9SY$;V-U;65N="!A;F0@16YT:71Y($EN9F]R;6%T:6]N/"]S
M=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D5N=&ET
M>2!296=I<W1R86YT($YA;64\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/D9514Q#14Q,($5.15)'62!)3D,-"CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^16YT:71Y($-E;G1R86P@26YD
M97@@2V5Y/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#XP,#`P.#@V
M,3(X/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y$;V-U;65N="!4>7!E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#XQ,"U1/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y$;V-U;65N="!097)I;V0@16YD($1A=&4\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/DIU;"`S,2P-"@D),C`Q,SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^06UE;F1M
M96YT($9L86<\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/F9A;'-E
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y$;V-U;65N="!&:7-C86P@665A<B!&;V-U<SPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^,C`Q,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^1&]C=6UE;G0@1FES8V%L(%!E<FEO9"!&
M;V-U<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^43,\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-U<G)E
M;G0@1FES8V%L(%EE87(@16YD($1A=&4\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/BTM,3`M,S$\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/D5N=&ET>2!&:6QE<B!#871E9V]R>3PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^06-C96QE<F%T960@1FEL97(\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/D5N=&ET>2!#;VUM;VX@4W1O8VLL(%-H87)E<R!/=71S=&%N9&EN9SPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3DR+#`V,BPU,#(\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B
M;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S$Y-V-B.#$S7V(S
M-S9?-&4T85\X-#9F7V(S,#4V-V,W-39D-PT*0V]N=&5N="U,;V-A=&EO;CH@
M9FEL93HO+R]#.B\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V
M9#<O5V]R:W-H965T<R]3:&5E=#`R+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M
M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X
M="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D
M/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N
M=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS
M1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO
M=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-
M"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%43%!1SX-"B`@
M("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@
M<F]W<W!A;CTS1#$^/'-T<F]N9SY#;VYS;VQI9&%T960@0F%L86YC92!3:&5E
M=',@*%5N875D:71E9"D@*%531"`D*3QB<CY);B!4:&]U<V%N9',L('5N;&5S
M<R!O=&AE<G=I<V4@<W!E8VEF:65D/"]S=')O;F<^/"]T:#X-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@^2G5L+B`S,2P@,C`Q,SQB<CX\+W1H/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T:#Y/8W0N(#,Q+"`R,#$R/&)R/CPO=&@^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D-U<G)E;G0@87-S971S
M.CPO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y#
M87-H(&%N9"!C87-H(&5Q=6EV86QE;G1S/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XD(#@Q+#,U.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/B0@-#8L.#<Y/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y297-T<FEC=&5D(&-A<V@@
M86YD(&-A<V@@97%U:79A;&5N=',@+2!S:&]R="!T97)M/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XU+#`U,SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C4L,S,U/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y,:6-E;G-E(&9E92!R
M96-E:79A8FQE/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XP/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3`L
M,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y!8V-O=6YT<R!R96-E:79A8FQE+"!N970\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C0P+#,U,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C(U+#DX-#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YV96YT;W)I97,\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0W+#(S,SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0W+#<P,3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3W1H
M97(@8W5R<F5N="!A<W-E=',\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C@L,C@R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^-"PW,C<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R;W4^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y4;W1A;"!C=7)R96YT(&%S<V5T<SPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3@R+#(W-SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$T,"PV,C8\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E)E<W1R
M:6-T960@8V%S:"!A;F0@8V%S:"!E<75I=F%L96YT<R`M(&QO;F<M=&5R;3PO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-"PY-3`\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU+#,P,#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')O
M<&5R='DL('!L86YT(&%N9"!E<75I<&UE;G0L(&YE=#PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^,C(L-#8V/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,C,L,C4X/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y';V]D=VEL;#PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-"PP-34\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XP/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y);G1A;F=I8FQE
M($%S<V5T<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^.2PU.3(\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XP
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y);G9E<W1M96YT(&EN(&%N9"!L;V%N<R!T;R!A9F9I;&EA=&4\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C`\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XV+#$Q-3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3W1H97(@87-S971S
M+"!N970\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$T+#,W-SQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$V
M+#$X-CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E=3X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/E1O=&%L(&%S<V5T<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^,C,W+#<Q-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C$Y,2PT.#4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^0W5R<F5N="!L:6%B:6QI
M=&EE<SH\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^0W5R<F5N="!P;W)T:6]N(&]F(&QO;F<M=&5R;2!D96)T/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XT+#0P,SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C4L,38Q/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y!8V-O=6YT<R!P
M87EA8FQE/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR,2PY-3(\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ
M,BPR-30\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/D%C8V]U;G1S('!A>6%B;&4@9'5E('1O(&%F9FEL:6%T93PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(P,SQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^06-C<G5E9"!L:6%B
M:6QI=&EE<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3DL,SDX
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,C`L,C8U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y$969E<G)E9"!R979E;G5E/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XU-2PX-#8\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XT-2PY,SD\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!R969E<G)E9"!S=&]C:R!O8FQI
M9V%T:6]N(&]F('-U8G-I9&EA<GD\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C$L,#0V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^,2PP-S4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R974^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y4;W1A;"!C=7)R96YT(&QI86)I;&ET:65S
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,#(L-C0U/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^.#0L.#DW
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y,;VYG+71E<FT@9&5F97)R960@<F5V96YU93PO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,C`L-#0S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,34L-3,S/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y,;VYG+71E<FT@<')E9F5R
M<F5D('-T;V-K(&]B;&EG871I;VX@;V8@<W5B<VED:6%R>3PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,3,L,S$P/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3,L,#DU/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y,;VYG+71E<FT@
M9&5B="!A;F0@;W1H97(@;&EA8FEL:71I97,\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C4P+#`S-CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C,L.3<U/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F5U/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^5&]T86P@;&EA8FEL:71I97,\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$X-BPT,S0\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,3<L-3`P
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y2961E96UA8FQE('!R969E<G)E9"!S=&]C:R`H;&EQ=6ED871I;VX@<')E
M9F5R96YC92!O9B`D-C0L,#(P(&%T($IU;'D@,S$L(#(P,3,@86YD($]C=&]B
M97(@,S$L(#(P,3(I/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU
M.2PX-3<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XU.2PX-3<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/CQS=')O;F<^4VAA<F5H;VQD97)S)R`H9&5F:6-I="D@
M97%U:71Y/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/D-O;6UO;B!S=&]C:R`H)"XP,#`Q('!A<B!V86QU92D[(#(W-2PP,#`L
M,#`P('-H87)E<R!A=71H;W)I>F5D.R`Q.3(L,#4T+#0V-"!A;F0@,3@U+#@U
M-BPQ,C,@<VAA<F5S(&ES<W5E9"!A;F0@;W5T<W1A;F1I;F<@870@2G5L>2`S
M,2P@,C`Q,R!A;F0@3V-T;V)E<B`S,2P@,C`Q,BP@<F5S<&5C=&EV96QY+CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3D\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ.#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^061D:71I;VYA
M;"!P86ED+6EN(&-A<&ET86P\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C<U,RPS,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XW-3$L,C4V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y!8V-U;75L871E9"!D969I8VET/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@W-C$L-#@Y*3QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#<S-BPX,S$I/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y!
M8V-U;75L871E9"!O=&AE<B!C;VUP<F5H96YS:79E(&EN8V]M93PO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-SD\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XV-CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^5')E87-U<GD@<W1O8VLL
M($-O;6UO;BP@870@8V]S="`H-2PV-SD@<VAA<F5S(&%T($IU;'D@,S$L(#(P
M,3,@86YD($]C=&]B97(@,S$L(#(P,3(I/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M/B@U,RD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M/B@U,RD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/D1E9F5R<F5D($-O;7!E;G-A=&EO;B!%<75I
M='D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C4S/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-3,\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;W4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y4;W1A
M;"`H9&5F:6-I="D@97%U:71Y/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M/B@X+#`Y,2D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XQ-"PU,#D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/DYO;F-O;G1R;VQL:6YG(&EN=&5R97-T(&EN
M('-U8G-I9&EA<FEE<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH
M-#@S*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6T^*#,X,2D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R;W4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y4;W1A;"!S:&%R96AO;&1E<G,G("AD969I8VET*2!E<75I
M='D\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#@L-3<T*3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$T+#$R
M.#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E=3X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/E1O=&%L(&QI86)I;&ET:65S(&%N9"`H9&5F:6-I="D@97%U:71Y/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#(S-RPW,3<\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#$Y,2PT
M.#4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L
M93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S$Y
M-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W-39D-PT*0V]N=&5N="U,
M;V-A=&EO;CH@9FEL93HO+R]#.B\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B
M,S`U-C=C-S4V9#<O5V]R:W-H965T<R]3:&5E=#`S+FAT;6P-"D-O;G1E;G0M
M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M
M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^
M#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y
M<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I
M<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O
M($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*
M("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%
M5$M!0SX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L
M<W!A;CTS1#$@<F]W<W!A;CTS1#$^/'-T<F]N9SY#;VYS;VQI9&%T960@0F%L
M86YC92!3:&5E=',@*%5N875D:71E9"D@*%!A<F5N=&AE=&EC86PI("A54T0@
M)"D\8G(^26X@5&AO=7-A;F1S+"!E>&-E<'0@4VAA<F4@9&%T82P@=6YL97-S
M(&]T:&5R=VES92!S<&5C:69I960\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T:#Y*=6PN(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@
M(#QT:"!C;&%S<STS1'1H/D]C="X@,S$L(#(P,3(\8G(^/"]T:#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^4W1A=&5M96YT(&]F($9I
M;F%N8VEA;"!0;W-I=&EO;B!;06)S=')A8W1=/"]S=')O;F<^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!R969E<G)E9"!3=&]C:RP@3&EQ
M=6ED871I;VX@4')E9F5R96YC92P@5F%L=64\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/B0@-C0L,#(P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^)"`V-"PP,C`\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-O;6UO;B!S=&]C:RP@
M<&%R('9A;'5E/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#`N
M,#`P,3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/B0@,"XP,#`Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y#;VUM;VX@<W1O8VLL('-H87)E<R!A=71H;W)I>F5D
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR-S4L,#`P+#`P,#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(W
M-2PP,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y#;VUM;VX@<W1O8VLL('-H87)E<R!I<W-U960\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$Y,BPP-30L-#8T/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3@U+#@U-BPQ
M,C,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/D-O;6UO;B!S=&]C:RP@<VAA<F5S(&]U='-T86YD:6YG/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ.3(L,#4T+#0V-#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$X-2PX-38L,3(S
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y4<F5A<W5R>2!S=&]C:RP@<VAA<F5S/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XU+#8W.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C4L-C<Y/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*
M+2TM+2TM/5].97AT4&%R=%\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U
M-C=C-S4V9#<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3DW8V(X
M,3-?8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W+U=O<FMS:&5E=',O4VAE
M970P-"YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M
M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB
M=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P
M+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C
M:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@
M<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J
M+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S
M/3-$<F5P;W)T(&ED/3-$240P14A.0D<^#0H@("`@("`\='(^#0H@("`@("`@
M(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O
M;F<^0V]N<V]L:61A=&5D(%-T871E;65N=',@;V8@3W!E<F%T:6]N<R`H56YA
M=61I=&5D*2`H55-$("0I/&)R/DEN(%1H;W5S86YD<RP@97AC97!T(%-H87)E
M(&1A=&$L('5N;&5S<R!O=&AE<G=I<V4@<W!E8VEF:65D/"]S=')O;F<^/"]T
M:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#0^,R!-;VYT
M:',@16YD960\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N
M/3-$-#XY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CY*=6PN
M(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O
M;'-P86X],T0R/DIU;"X@,S$L(#(P,3(\8G(^/"]T:#X-"B`@("`@("`@/'1H
M(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^2G5L+B`S,2P@,C`Q,SQB<CX\+W1H
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CY*=6PN(#,Q
M+"`R,#$R/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\
M<W1R;VYG/E)E=F5N=65S("@Q*3H\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^4')O9'5C="!S86QE<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^)"`T-2PT-#$\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#(Q
M+#`R,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,3`X+#@X,3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@-C4L.#@R/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y397)V:6-E(&%G<F5E;65N=',@86YD
M(&QI8V5N<V4@<F5V96YU97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C,L-S`V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-BPU-#8\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,BPW.#,\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XQ,RPS.3@\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/D%D=F%N8V5D('1E8VAN;VQO9VEE<R!C;VYT<F%C="!R
M979E;G5E<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-"PU-C`\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR+#$R-#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C$P+#@S-SQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C4L.3`S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F5U/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^5&]T86P@<F5V96YU97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C4S+#<P-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1F;CX\<W5P/ELQ73PO<W5P/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^,CDL-CDS/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&9N/CQS=7`^6S%=/"]S=7`^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XQ,S(L-3`Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&9N/CQS=7`^6S%=/"]S=7`^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XX-2PQ.#,\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/'-U<#Y;,5T\+W-U<#X\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY#;W-T<R!O9B!R
M979E;G5E<SH\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0V]S="!O9B!P
M<F]D=6-T('-A;&5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT
M,2PU,C,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR,BPT,S,\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,#,L.34P/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^-C,L.3,R/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y#;W-T(&]F('-E<G9I8V4@86=R965M96YT<R!A;F0@;&EC
M96YS92!R979E;G5E<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,RPT,C<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XW+#@X.#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$S+#@Q-CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C$V+#$S,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^0V]S="!O9B!A9'9A;F-E9"!T96-H;F]L;V=I97,@8V]N=')A
M8W0@<F5V96YU97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0L
M,C,U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,BPQ,3`\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,"PR,3`\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XU+#4U-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')O=3X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/E1O=&%L(&-O<W1S(&]F(')E=F5N=65S/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XT.2PQ.#4\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XS,BPT,S$\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ
M,C<L.3<V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^.#4L-C$V/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F5U/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1W)O<W,@<')O9FET/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT+#4R,CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6T^*#(L-S,X*3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C0L-3(U/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH
M-#,S*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY/
M<&5R871I;F<@97AP96YS97,Z/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/D%D;6EN:7-T<F%T:79E(&%N9"!S96QL:6YG(&5X<&5N<V5S/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XU+#(P,SQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C0L-3@P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,38L,#<Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3(L,S0V
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y297-E87)C:"!A;F0@
M9&5V96QO<&UE;G0@97AP96YS97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C,L.3$S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,RPQ
M.3,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,2PS,34\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ,"PY,S(\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R974^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y4;W1A;"!C;W-T<R!A;F0@97AP96YS97,\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/CDL,3$V/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^-RPW-S,\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XR-RPS.#8\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR
M,RPR-S@\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M9FX^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;W4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y,;W-S(&9R
M;VT@;W!E<F%T:6]N<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH
M-"PU.30I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,3`L-3$Q*3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#(R+#@V,2D\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M/B@R,RPW,3$I/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y);G1E<F5S="!E>'!E;G-E/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M/B@Q+#`W."D\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M/B@U-#0I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,BPR
M,3@I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,2PW-#DI/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#XH26YC;VUE*2!L;W-S(&9R;VT@
M97%U:71Y(&EN=F5S=&UE;G0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@T,BD\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XT-CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6T^*#4U-"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/DQI8V5N<V4@9F5E(&%N9"!R;WEA;'1Y(&EN8V]M93PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C0R,CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C`\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ+#(U.#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^3W1H97(@:6YC;VUE("AE>'!E;G-E*2P@;F5T/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@Q-C(I/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^-C4V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;3XH,C8W*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0S.#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E=3X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DQO<W,@8F5F;W)E("AP
M<F]V:7-I;VXI(&)E;F5F:70@9F]R(&EN8V]M92!T87AE<SPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;3XH-2PX,S0I/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;3XH,3`L,#$Y*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6T^*#(U+#,P,"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@R-"PS
M,3@I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y"96YE9FET("AP
M<F]V:7-I;VXI(&9O<B!I;F-O;64@=&%X97,\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C(P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#(R*3QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6T^*#8Y*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')E=3X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/DYE="!,;W-S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M/B@U+#@Q-"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@Q,"PP
M,3`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,C4L,S(R*3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#(T+#,X-RD\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/DYE="!L;W-S(&%T=')I8G5T86)L92!T;R!N
M;VYC;VYT<F]L;&EN9R!I;G1E<F5S=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^,C`R/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^.#@\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XV-C0\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XR,S`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R974^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y.970@;&]S<R!A='1R:6)U=&%B;&4@=&\@1G5E;$-E;&P@16YE
M<F=Y+"!);F,N/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@U+#8Q
M,BD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@Y+#DR,BD\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M/B@R-"PV-3@I/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;3XH,C0L,34W*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^4')E9F5R<F5D('-T;V-K(&1I=FED96YD<SPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;3XH.#`P*3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6T^*#@P,"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@R
M+#0P,"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@R+#0P,2D\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R974^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.970@;&]S<R!A='1R:6)U
M=&%B;&4@=&\@8V]M;6]N('-H87)E:&]L9&5R<SPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;3XD("@V+#0Q,BD\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M/B0@*#$P+#<R,BD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M/B0@*#(W+#`U."D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B0@*#(V
M+#4U."D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M9FX^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^
M3&]S<R!P97(@<VAA<F4@8F%S:6,@86YD(&1I;'5T960\+W-T<F]N9SX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^3F5T(&QO<W,@<&5R('-H87)E(&%T=')I8G5T86)L
M92!T;R!C;VUM;VX@<VAA<F5H;VQD97)S/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M/B0@*#`N,#,I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;3XD("@P+C`V*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,"XQ
M-"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B0@*#`N,3<I/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y796EG:'1E9"!!=F5R86=E($YU
M;6)E<B!O9B!3:&%R97,@3W5T<W1A;F1I;F<L($)A<VEC(&%N9"!$:6QU=&5D
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ.3(L,#4Q+#4W.#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$X-2PY,#8L.#,T/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3DP+#`P-BPS,S$\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XQ-3@L-30X+#DY.#QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1D(&-O;'-P86X],T0Y/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$:6YN97)&;V]T;F]T
M93X-"B`@("`@("`@/'1D('9A;&EG;CTS1'1O<#Y;,5T\+W1D/@T*("`@("`@
M("`\=&0@8V]L<W!A;CTS1#@@=F%L:6=N/3-$=&]P/DEN8VQU9&5S(')E=F5N
M=64@9G)O;2!A(')E;&%T960@<&%R='DN(%)E9F5R('1O($-O;F-E;G1R871I
M;VYS(&EN(&YO=&4@,2!T;R!T:&4@9FEN86YC:6%L('-T871E;65N=',N/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H
M=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S$Y-V-B.#$S7V(S-S9?-&4T85\X
M-#9F7V(S,#4V-V,W-39D-PT*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#
M.B\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<O5V]R:W-H
M965T<R]3:&5E=#`U+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z
M('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C
M:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-
M151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT
M+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V
M87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#
M;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B
M;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%3$M!0SX-"B`@("`@(#QT<CX-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS
M1#(^/'-T<F]N9SY3=&%T96UE;G0@;V8@0V]M<')E:&5N<VEV92!,;W-S(%-T
M871E;65N="`H55-$("0I/&)R/DEN(%1H;W5S86YD<RP@=6YL97-S(&]T:&5R
M=VES92!S<&5C:69I960\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA
M<W,],T1T:"!C;VQS<&%N/3-$,CXS($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0R/CD@36]N=&AS($5N9&5D
M/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H/DIU;"X@,S$L(#(P,3,\8G(^/"]T:#X-"B`@("`@("`@/'1H
M(&-L87-S/3-$=&@^2G5L+B`S,2P@,C`Q,CQB<CX\+W1H/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T:#Y*=6PN(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@
M(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L(#(P,3(\8G(^/"]T:#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^4W1A=&5M96YT(&]F($-O
M;7!R96AE;G-I=F4@26YC;VUE(%M!8G-T<F%C=%T\+W-T<F]N9SX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F5T($QO<W,\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6T^)"`H-2PX,30I/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XD("@Q,"PP,3`I/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XD("@R-2PS
M,C(I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;3XD("@R-"PS.#<I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y&;W)E:6=N(&-U<G)E;F-Y('1R86YS;&%T:6]N(&%D
M:G5S=&UE;G1S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@X*3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#<X
M*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C$S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;3XH.#`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F]U/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^0V]M<')E:&5N<VEV92!L;W-S/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M/B0@*#4L.#(R*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,3`L,#@X*3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,C4L,S`Y*3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,C0L
M-#8W*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A
M8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?
M,3DW8V(X,3-?8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W#0I#;VYT96YT
M+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+S$Y-V-B.#$S7V(S-S9?-&4T85\X-#9F
M7V(S,#4V-V,W-39D-R]7;W)K<VAE971S+U-H965T,#8N:'1M;`T*0V]N=&5N
M="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N
M="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M
M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M
M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C
M<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@
M1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^
M#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$
M,$4S,T%'/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C
M;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG/D-O;G-O;&ED871E9"!3
M=&%T96UE;G1S(&]F($-A<V@@1FQO=W,@*%5N875D:71E9"D@*%531"`D*3QB
M<CY);B!4:&]U<V%N9',L('5N;&5S<R!O=&AE<G=I<V4@<W!E8VEF:65D/"]S
M=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS
M1#(^.2!-;VYT:',@16YD960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^2G5L+B`S,2P@,C`Q,SQB<CX\
M+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*=6PN(#,Q+"`R,#$R/&)R
M/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D-A
M<V@@9FQO=W,@9G)O;2!O<&5R871I;F<@86-T:79I=&EE<SH\+W-T<F]N9SX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F5T(&QO<W,\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,C4L,S(R*3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,C0L,S@W
M*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^/'-T<F]N9SY!9&IU<W1M96YT<R!T;R!R96-O;F-I;&4@;F5T(&QO<W,@
M=&\@;F5T(&-A<V@@=7-E9"!I;B!O<&5R871I;F<@86-T:79I=&EE<SH\+W-T
M<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4VAA<F4M
M8F%S960@8V]M<&5N<V%T:6]N/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XQ+#8Q.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C$L-3$W/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#XH26YC;VUE*2!L;W-S(&9R;VT@97%U:71Y(&EN
M=F5S=&UE;G0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#0V*3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C4U
M-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^1&5P<F5C:6%T:6]N/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XS+#`T-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C0L,3<T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y);G1E<F5S="!E>'!E;G-E(&]N('!R969E<G)E9"!S
M=&]C:R!O8FQI9V%T:6]N<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,2PT.34\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XQ+#4S-CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^3W1H97(@;F]N+6-A<V@@=')A;G-A8W1I;VYS+"!N
M970\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C,V,3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#$Y,2D\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS
M=')O;F<^1&5C<F5A<V4@*&EN8W)E87-E*2!I;B!O<&5R871I;F<@87-S971S
M.CPO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y!
M8V-O=6YT<R!R96-E:79A8FQE/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M/B@S+#(W,"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XQ+#<R-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^26YV96YT;W)I97,\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C,L,#4Q/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;3XH."PX.30I/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y/=&AE<B!A<W-E=',\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#$V,RD\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR+#$T-SQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N
M9SY);F-R96%S92`H9&5C<F5A<V4I(&EN(&]P97)A=&EN9R!L:6%B:6QI=&EE
M<SH\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M06-C;W5N=',@<&%Y86)L93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^.2PQ.3,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M/B@S+#`U,BD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D%C8W)U960@;&EA8FEL:71I97,\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6T^*#(L-C8X*3QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#4L.#DR*3QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&5F97)R960@
M<F5V96YU93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,30L.#$W
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH
M,30L-#@T*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')E=3X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/DYE="!C87-H('!R;W9I9&5D(&)Y("AU<V5D(&EN*2!O<&5R
M871I;F<@86-T:79I=&EE<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,BPQ,3$\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M/B@T-2PR-#<I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D-A<V@@9FQO=W,@9G)O;2!I;G9E
M<W1I;F<@86-T:79I=&EE<SH\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^0V%P:71A;"!E>'!E;F1I='5R97,\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6T^*#0L,#$W*3QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#(L-C0V*3QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0V%S:"!A8W%U
M:7)E9"!F<F]M(&%C<75I<VET:6]N/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XS-3<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XP/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y4<F5A<W5R>2!N;W1E<R!M871U<F5D/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XP/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3(L,#`P/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F]U/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F5T(&-A<V@@*'5S
M960@:6XI('!R;W9I9&5D(&)Y(&EN=F5S=&EN9R!A8W1I=FET:65S/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@S+#8V,"D\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XY+#,U-#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N
M9SY#87-H(&9L;W=S(&9R;VT@9FEN86YC:6YG(&%C=&EV:71I97,Z/"]S=')O
M;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E)E<&%Y;65N
M="!O9B!D96)T/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@R.#4I
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH
M,3(W*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^4')O8V5E9',@9G)O;2!D96)T/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XT,2PU,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XP/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y0<F]C965D<R!R96-E:79E9"!F;W(@<V%L
M92!O9B!N;VYC;VYT<F]L;&EN9R!I;G1E<F5S="!I;B!S=6)S:61I87)Y/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XP/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^.34T/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y&:6YA;F-I;F<@
M8V]S=',@9F]R(&-O;G9E<G1I8FQE(&1E8G0@<V5C=7)I=&EE<SPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,BPT-S(I/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&5C<F5A<V4@*&EN
M8W)E87-E*2!I;B!R97-T<FEC=&5D(&-A<V@@86YD(&-A<V@@97%U:79A;&5N
M=',\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C8S,CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#(L.#<Q*3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M4&%Y;65N="!O9B!P<F5F97)R960@9&EV:61E;F1S(&%N9"!R971U<FX@;V8@
M8V%P:71A;#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,RPS,SDI
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH
M-BPU,#8I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y0<F]C965D<R!F<F]M('-A;&4@;V8@8V]M;6]N('-T;V-K+"!N
M970@;V8@<F5G:7-T<F%T:6]N(&9E97,\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6T^*#(P*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C8T+#`P,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E=3X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/DYE="!C87-H('!R;W9I9&5D(&)Y(&9I
M;F%N8VEN9R!A8W1I=FET:65S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XS-BPP,38\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XU-2PT-3,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/D5F9F5C=',@;VX@8V%S:"!F<F]M(&-H86YG
M97,@:6X@9F]R96EG;B!C=7)R96YC>2!R871E<SPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,3,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M/B@X,"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R974^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.970@:6YC<F5A<V4@:6X@8V%S:"!A
M;F0@8V%S:"!E<75I=F%L96YT<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^,S0L-#@P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^,3DL-#@P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y#87-H(&%N9"!C87-H(&5Q=6EV86QE;G1S
M+6)E9VEN;FEN9R!O9B!P97)I;V0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C0V+#@W.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C0R+#DX,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^0V%S:"!A;F0@8V%S:"!E<75I=F%L96YT
M<RUE;F0@;V8@<&5R:6]D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XX,2PS-3D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XV,BPT-C,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^4W5P<&QE;65N=&%L(&-A<V@@9FQO
M=R!D:7-C;&]S=7)E<SH\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^0V%S:"!I;G1E<F5S="!P86ED/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XR-S$\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XR,CD\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^3F]N8V%S:"!F:6YA
M;F-I;F<@86YD(&EN=F5S=&EN9R!A8W1I=FET>3H\+W-T<F]N9SX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0V]M;6]N('-T;V-K(&ES<W5E
M9"!I;B!S971T;&5M96YT(&]F('!R:6]R('EE87(@8F]N=7,@;V)L:6=A=&EO
M;CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C4U,#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0V]M;6]N
M('-T;V-K(&ES<W5E9"!F;W(@16UP;&]Y964@4W1O8VL@4'5R8VAA<V4@4&QA
M;B!I;B!S971T;&5M96YT(&]F('!R:6]R('EE87(@86-C<G5E9"!E;7!L;WEE
M92!C;VYT<FEB=71I;VYS/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XX-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C@T/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y#;VUM;VX@<W1O8VL@:7-S=65D(&9O<B!A8W%U:7-I=&EO;CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`S+#4V,CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\
M+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,3DW8V(X,3-?
M8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W#0I#;VYT96YT+4QO8V%T:6]N
M.B!F:6QE.B\O+T,Z+S$Y-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W
M-39D-R]7;W)K<VAE971S+U-H965T,#<N:'1M;`T*0V]N=&5N="U4<F%N<V9E
M<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T
M97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE
M860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT
M96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E
M/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E
M;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y
M/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5-13X-"B`@
M("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@
M<F]W<W!A;CTS1#(^/'-T<F]N9SY.871U<F4@;V8@0G5S:6YE<W,@86YD($)A
M<VES(&]F(%!R97-E;G1A=&EO;CQB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XY($UO;G1H<R!%;F1E9#PO
M=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA
M<W,],T1T:#Y*=6PN(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#X\<W1R;VYG/D]R9V%N:7IA=&EO;BP@0V]N<V]L:61A
M=&EO;B!A;F0@4')E<V5N=&%T:6]N(&]F($9I;F%N8VEA;"!3=&%T96UE;G1S
M(%M!8G-T<F%C=%T\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^3F%T=7)E(&]F($)U<VEN97-S(&%N9"!"87-I<R!O9B!0<F5S
M96YT871I;VX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQD:78@
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M;7!A;GDF(S@R,C$[+"`F(S@R,C`[1G5E;$-E;&P@16YE<F=Y)B,X,C(Q.RP@
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M=&EO;F%R>2!F=65L(&-E;&P@<&]W97(@<&QA;G1S+B`@3W5R($1I<F5C="!&
M=65L0V5L;"!P;W=E<B!P;&%N=',@<')O9'5C92!R96QI86)L92`R-"\W(&)A
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M="US:7IE.C$P<'0[/B`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V9O;G0M<W1Y;&4Z:71A;&EC.V9O
M;G0M=V5I9VAT.F)O;&0[/D)A<VES(&]F(%!R97-E;G1A=&EO;B`\+V9O;G0^
M/"]D:78^/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[<&%D9&EN9RUT
M;W`Z-'!X.W1E>'0M86QI9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z,3!P=#L^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.SY4:&4@86-C;VUP86YY:6YG('5N875D:71E9"!C;VYS;VQI9&%T960@9FEN
M86YC:6%L('-T871E;65N=',@:&%V92!B965N('!R97!A<F5D(&EN(&%C8V]R
M9&%N8V4@=VET:"!T:&4@<G5L97,@86YD(')E9W5L871I;VYS(&]F('1H92!3
M96-U<FET:65S(&%N9"!%>&-H86YG92!#;VUM:7-S:6]N("@F(S@R,C`[4T5#
M)B,X,C(Q.RD@<F5G87)D:6YG(&EN=&5R:6T@9FEN86YC:6%L(&EN9F]R;6%T
M:6]N+B`@06-C;W)D:6YG;'DL('1H97D@9&\@;F]T(&-O;G1A:6X@86QL(&]F
M('1H92!I;F9O<FUA=&EO;B!A;F0@9F]O=&YO=&5S(')E<75I<F5D(&)Y(&%C
M8V]U;G1I;F<@<')I;F-I<&QE<R!G96YE<F%L;'D@86-C97!T960@:6X@=&AE
M(%5N:71E9"!3=&%T97,@;V8@06UE<FEC82`H)B,X,C(P.T=!05`F(S@R,C$[
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M,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SY*=6QY)B,Q-C`[,S$L(#(P
M,3,\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O
M;G0M<VEZ93HQ,'!T.SX@:&%V92!B965N(&EN8VQU9&5D+B`@06QL(&EN=&5R
M8V]M<&%N>2!A8V-O=6YT<R!A;F0@=')A;G-A8W1I;VYS(&AA=F4@8F5E;B!E
M;&EM:6YA=&5D+B`@/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE
M:6=H=#HQ,C`E.W1E>'0M86QI9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z,3!P=#L^
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M="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N
M93L^3V-T;V)E<B8C,38P.S,Q+"`R,#$R/"]F;VYT/CQF;VYT('-T>6QE/3-$
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M(&9O<B!T:&4@>65A<B!E;F1E9"`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[
M=&5X="UD96-O<F%T:6]N.FYO;F4[/D]C=&]B97(F(S$V,#LS,2P@,C`Q,CPO
M9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[/BP@=VAI8V@@87)E(&-O;G1A:6YE9"!I;B!O=7(@06YN=6%L
M(%)E<&]R="!O;B!&;W)M)B,Q-C`[,3`M2R!P<F5V:6]U<VQY(&9I;&5D('=I
M=&@@=&AE(%-E8W5R:71I97,@86YD($5X8VAA;F=E($-O;6UI<W-I;VXN)B,Q
M-C`[)B,Q-C`[5&AE(')E<W5L=',@;V8@;W!E<F%T:6]N<R!F;W(@=&AE(&EN
M=&5R:6T@<&5R:6]D<R!P<F5S96YT960@87)E(&YO="!N96-E<W-A<FEL>2!I
M;F1I8V%T:79E(&]F(')E<W5L=',@=&AA="!M87D@8F4@97AP96-T960@9F]R
M(&%N>2!O=&AE<B!I;G1E<FEM('!E<FEO9"!O<B!F;W(@=&AE(&9U;&P@9FES
M8V%L('EE87(N/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H
M=#HQ,C`E.W!A9&1I;F<M8F]T=&]M.C9P>#MP861D:6YG+71O<#HV<'@[=&5X
M="UA;&EG;CIJ=7-T:69Y.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS
M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/D-E<G1A:6X@
M<F5C;&%S<VEF:6-A=&EO;G,@:&%V92!B965N(&UA9&4@=&\@=&AE('!R:6]R
M('EE87(@86UO=6YT<R!T;R!C;VYF;W)M('1O('1H92!C=7)R96YT('EE87(@
M<')E<V5N=&%T:6]N+B`@(%-E<G9I8V4@86=R965M96YT(')E=F5N=64@:&%S
M(&)E96X@<V5P87)A=&5D(&9R;VT@4')O9'5C="!S86QE<R!A<R!C=7)R96YT
M('EE87(@<V5R=FEC92!A9W)E96UE;G0@<F5V96YU92!E>&-E961S('1H92!T
M96X@<&5R8V5N="!T:')E<VAO;&0@;V8@4F5G=6QA=&EO;B!36"!2=6QE(#,M
M,#4@86YD(')E=F5N=65S(&%N9"!I<R!N;W<@8V]M8FEN960@=VET:"!L:6-E
M;G-E(')E=F5N=64N("!"96=I;FYI;F<@:6X@9FES8V%L('EE87(@,C`Q,RP@
M;&EC96YS92!F965S(&%N9"!R;WEA;'1Y(&EN8V]M92!H879E(&)E96X@:6YC
M;'5D960@=VET:&EN(')E=F5N=65S+B`@(%1H:7,@8VAA;F=E(&ES(&$@<F5S
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M<F]M(&-O;G1R86-T(')E<V5A<F-H+B`@/"]F;VYT/CPO9&EV/CQD:78@<W1Y
M;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W!A9&1I;F<M8F]T=&]M.C9P>#MP861D
M:6YG+71O<#HV<'@[=&5X="UA;&EG;CIJ=7-T:69Y.V9O;G0M<VEZ93HQ,'!T
M.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE
M.C$P<'0[/D)E9VEN;FEN9R!W:71H('1H92!S96-O;F0@<75A<G1E<B!O9B!F
M:7-C86P@,C`Q,RP@=&AE($-O;7!A;GD@:&%S(&-O<G)E8W1E9"!T:&4@<')E
M<V5N=&%T:6]N(&]F(')E<W1R:6-T960@8V%S:"!B86QA;F-E<R!W:&EC:"!H
M860@8F5E;B!P<F5V:6]U<VQY(&EN8VQU9&5D(&EN(&-A<V@@86YD(&-A<V@@
M97%U:79A;&5N=',N("!!<R!O9B!/8W1O8F5R(#,Q+"`R,#$R+"!S:&]R="UT
M97)M(&%N9"!L;VYG+71E<FT@<F5S=')I8W1E9"!C87-H(&)A;&%N8V5S(&EN
M('1H92!A;6]U;G0@;V8@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M
M9&5C;W)A=&EO;CIN;VYE.SXD-2XS(&UI;&QI;VX\+V9O;G0^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@86YD
M(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N
M93L^)#4N,R!M:6QL:6]N/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^+"!R97-P96-T:79E;'DL(&AA
M=F4@8F5E;B!R96-L87-S:69I960@=&\@<VAO<G0M=&5R;2!A;F0@;&]N9RUT
M97)M(')E<W1R:6-T960@8V%S:"X@(%1H:7,@<F5V:7-I;VX@86QS;R!I;7!A
M8W1E9"!N970@8V%S:"!U<V5D(&EN(&9I;F%N8VEN9R!A8W1I=FET:65S+B`@
M5&AE<F4@=V%S(&YO(&EM<&%C="!O;B!N970@;&]S<R!O<B!N970@8V%S:"!U
M<V5D(&EN(&]P97)A=&EN9R!A8W1I=FET:65S(&%S(&$@<F5S=6QT(&]F('1H
M92!R979I<VEO;BX@/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE
M:6=H=#HQ,C`E.W1E>'0M86QI9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z,3!P=#L^
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M9"!T;R!B92!N96-E<W-A<GDN("`F(S$V,#M$=64@=&\@=&AE(&EN:&5R96YT
M('5N8V5R=&%I;G1Y(&EN=F]L=F5D(&EN(&UA:VEN9R!E<W1I;6%T97,L(&%C
M='5A;"!R97-U;'1S(&EN(&9U='5R92!P97)I;V1S(&UA>2!D:69F97(@9G)O
M;2!T:&]S92!E<W1I;6%T97,N/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L
M:6YE+6AE:6=H=#HQ,C`E.W1E>'0M86QI9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z
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M='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[<&%D9&EN9RUT;W`Z-'!X.W1E>'0M
M86QI9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SY792!C;VYT<F%C
M="!W:71H(&$@8V]N8V5N=')A=&5D(&YU;6)E<B!O9B!C=7-T;VUE<G,@9F]R
M('1H92!S86QE(&]F('!R;V1U8W1S+"!S97)V:6-E(&%N9"!A9'9A;F-E9"!T
M96-H;F]L;V=I97,@8V]N=')A8W1S+B`@4VEG;FEF:6-A;G0@<F5V96YU97,@
M9G)O;2!I;F1I=FED=6%L(&-U<W1O;65R<R!F;W(@=&AE(#PO9F]N=#X\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^=&AR964@86YD
M(&YI;F4@;6]N=&AS(&5N9&5D($IU;'D@,S$L(#(P,3,@86YD(#(P,3(\+V9O
M;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HQ,'!T.SX@:6YC;'5D960@4$]30T\@16YE<F=Y("@F(S@R,C`[4$]30T\F
M(S@R,C$[*2P@=VAI8V@@:7,@82!R96QA=&5D('!A<G1Y(&%N9"!O=VYS(&%P
M<')O>&EM871E;'D@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C
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M/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M86QI9VXZ:G5S
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M<&%D9&EN9RUT;W`Z,3!P>#L^/'1A8FQE(&-E;&QP861D:6YG/3-$,"!C96QL
M<W!A8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF86UI;'DZ5&EM97,@3F5W(%)O
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M(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D
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M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
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M,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O
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M86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
M.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A
M;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F
M=#MF;VYT+7-I>F4Z.'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.CAP=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^
M/'1D(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O
M;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M;&5F
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D
M:6YG+7)I9VAT.C)P>#MB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@
M<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ8V5N=&5R.V9O
M;G0M<VEZ93HX<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z.'!T.V9O;G0M=V5I9VAT.F)O;&0[/C(P,3,\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T
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M;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[
M<&%D9&EN9RUB;W1T;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.V)O<F1E<BUT
M;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE
M/3-$=&5X="UA;&EG;CIC96YT97([9F]N="US:7IE.CAP=#L^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HX<'0[9F]N="UW
M96EG:'0Z8F]L9#L^,C`Q,CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS
M1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,G!X.W!A9&1I
M;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR
M<'@[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1O=F5R
M9FQO=SIH:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P
M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
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M,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN
M9RUB;W1T;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.R<@<F]W<W!A;CTS1#$^
M/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ8V5N=&5R.V9O;G0M<VEZ93HX<'0[
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M.'!T.V9O;G0M=V5I9VAT.F)O;&0[/C(P,3(\+V9O;G0^/"]D:78^/"]T9#X\
M+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[8F%C:V=R
M;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT
M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@
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M<#HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q
M/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T
M.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE
M.C$P<'0[/C,T/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D
M9&EN9RUR:6=H=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
M.C)P>#MB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS
M1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF
M;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE
M<FET.V9O;G0M<VEZ93HQ,'!T.SXE/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T
M>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R
M.B-C8V5E9F8[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D
M9&EN9RUB;W1T;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.V)O<F1E<BUT;W`Z
M,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
M9&EV('-T>6QE/3-$;W9E<F9L;W<Z:&ED9&5N.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/B8C,38P.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T
M:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A
M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
M.C)P>#MB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS
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M<&%D9&EN9RUB;W1T;VTZ,G!X.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P
M,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X
M="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B4\+V9O;G0^/"]D
M:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C
M:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
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M<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD
M:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/C4S/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN
M9RUR:6=H=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
M>#MB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@
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M;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T
M>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R
M.B-C8V5E9F8[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D
M9&EN9RUB;W1T;VTZ,G!X.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[
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M<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@
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M=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL
M93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T
M>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^-3$\
M+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB
M;W1T;VT[<&%D9&EN9RUR:6=H=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
M;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S
M='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXE
M/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC
M86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z
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M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A
M;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z
M,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.SXE/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R
M=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT
M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@
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M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG
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M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W
M<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ
M<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^.3PO9F]N=#X\+V1I=CX\+W1D
M/CQT9"!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD
M+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUR:6=H=#HR<'@[<&%D9&EN9RUT;W`Z
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M,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R
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M9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[<&%D
M9&EN9RUL969T.C(X<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M8FQE(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[
M<&%D9&EN9RUB;W1T;VTZ,G!X.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P
M,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X
M="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXX.3PO9F]N=#X\
M+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[
M8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUR:6=H
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB;W)D
M97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A
M;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z
M,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.SXE/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E
M<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@
M(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D
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M;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG
M+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.V)O<F1E<BUT;W`Z,7!X('-O
M;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T
M>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXX
M,3PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG
M;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D
M9&EN9RUR:6=H=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
M.C)P>#MB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS
M1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF
M;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE
M<FET.V9O;G0M<VEZ93HQ,'!T.SXE/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T
M>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[
M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
M9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS
M1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4]
M,T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\
M+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I
M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
M>#MB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@
M8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N
M="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^.3`\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y
M;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X
M(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M<FEG:'0Z,G!X.W!A9&1I;F<M=&]P
M.C)P>#MP861D:6YG+6)O='1O;3HR<'@[8F]R9&5R+71O<#HQ<'@@<V]L:60@
M(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4]
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M+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE
M/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D
M;W5B;&4@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P
M>#MP861D:6YG+6)O='1O;3HR<'@[8F]R9&5R+71O<#HQ<'@@<V]L:60@(S`P
M,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T
M97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS
M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C<Y/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O
M;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+7)I
M9VAT.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.V)O
M<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS
M<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ
M93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.C$P<'0[/B4\+V9O;G0^/"]D:78^/"]T9#X\+W1R/CPO=&%B;&4^
M/"]D:78^/"]D:78^/"]D:78^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM
M+2TM/5].97AT4&%R=%\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C
M-S4V9#<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3DW8V(X,3-?
M8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W+U=O<FMS:&5E=',O4VAE970P
M."YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I
M;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M
M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q
M=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R
M<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C
M/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO
M<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$
M<F5P;W)T(&ED/3-$240P14U%/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG/E)E
M8V5N="!!8V-O=6YT:6YG(%!R;VYO=6YC96UE;G1S/&)R/CPO<W1R;VYG/CPO
M=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/CD@36]N
M=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L(#(P,3,\8G(^/"]T:#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^06-C;W5N=&EN9R!#
M:&%N9V5S(&%N9"!%<G)O<B!#;W)R96-T:6]N<R!;06)S=')A8W1=/"]S=')O
M;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E)E8V5N="!!
M8V-O=6YT:6YG(%!R;VYO=6YC96UE;G1S/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\9&EV('-T>6QE/3-$)V9O;G0M9F%M:6QY.E1I;65S($YE
M=R!2;VUA;CMF;VYT+7-I>F4Z,3!P=#LG/CQD:78@<W1Y;&4],T1L:6YE+6AE
M:6=H=#HQ,C`E.W1E>'0M86QI9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z,3!P=#L^
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M9&EV/CPO9&EV/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X
M=%!A<G1?,3DW8V(X,3-?8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W#0I#
M;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+S$Y-V-B.#$S7V(S-S9?-&4T
M85\X-#9F7V(S,#4V-V,W-39D-R]7;W)K<VAE971S+U-H965T,#DN:'1M;`T*
M0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*
M0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*
M#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O
M;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M
M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N
M:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\
M+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I
M9#TS1$E$,$5-13X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY!8W%U:7-I=&EO
M;G,\8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@
M8V]L<W!A;CTS1#$^.2!-;VYT:',@16YD960\+W1H/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^2G5L+B`S,2P@
M,C`Q,SQB<CX\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T
M<F]N9SY"=7-I;F5S<R!#;VUB:6YA=&EO;G,@6T%B<W1R86-T73PO<W1R;VYG
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y!8W%U:7-I=&EO
M;G,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQD:78@<W1Y;&4]
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M:6=H=#HQ,C`E.W!A9&1I;F<M=&]P.C$R<'@[=&5X="UA;&EG;CIJ=7-T:69Y
M.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/E9E<G-A(%!O=V5R(%-Y<W1E;7,L($EN
M8RX@*"8C.#(R,#M697)S828C.#(R,3LI('=A<R!P<F5V:6]U<VQY(&]N92!O
M9B!O=7(@<W5B+6-O;G1R86-T;W)S('5N9&5R('1H92!$97!A<G1M96YT(&]F
M($5N97)G>2=S("@F(S@R,C`[1$]%)B,X,C(Q.RD@;&%R9V4M<V-A;&4@:'EB
M<FED('!R;VIE8W0@=&\@9&5V96QO<"!A(&-O86PM8F%S960L(&UU;'1I+6UE
M9V%W871T('-O;&ED(&]X:61E(&9U96P@8V5L;"`H)B,X,C(P.U-/1D,F(S@R
M,C$[*2!B87-E9"!H>6)R:60@<WES=&5M+B`@5F5R<V$@:&%S(&)E96X@9&5V
M96QO<&EN9R!A9'9A;F-E9"!33T9#('-Y<W1E;7,@9F]R('9A<FEO=7,@<W1A
M=&EO;F%R>2!A;F0@;6]B:6QE(&%P<&QI8V%T:6]N<R!S:6YC92`R,#`Q+B!7
M92!H860@82`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE
M<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T
M:6]N.FYO;F4[/C,Y('!E<F-E;G0\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@;W=N97)S:&EP(&EN
M=&5R97-T(&%N9"!H:7-T;W)I8V%L;'D@86-C;W5N=&5D(&9O<B!697)S82!U
M;F1E<B!T:&4@97%U:71Y(&UE=&AO9"!O9B!A8V-O=6YT:6YG+B!792!R96-O
M9VYI>F5D(&]U<B!S:&%R92!O9B!T:&4@:6YC;VUE(&]R(&QO<W-E<R!A<R!I
M;F-O;64O*&QO<W,I(&9R;VT@97%U:71Y(&EN=F5S=&UE;G0@;VX@=&AE(&-O
M;G-O;&ED871E9"!S=&%T96UE;G1S(&]F(&]P97)A=&EO;G,N(#PO9F]N=#X\
M+V1I=CX\9&EV('-T>6QE/3-$;&EN92UH96EG:'0Z,3(P)3MP861D:6YG+71O
M<#HQ,G!X.W1E>'0M86QI9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z,3!P=#L^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.SY/;B!$96-E;6)E<B`R,"P@,C`Q,BP@=&AE($-O;7!A;GD@86-Q=6ER960@
M=&AE(')E;6%I;FEN9R`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD
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M(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^,RXU(&UI;&QI;VX\+V9O
M;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HQ,'!T.SX@<VAA<F5S(&]F(&ET<R!C;VUM;VX@<W1O8VL@9F]R('1H92!O
M=71S=&%N9&EN9R!697)S82!S:&%R97,@:&5L9"!B>2!T:&4@;W1H97(@5F5R
M<V$@<VAA<F5H;VQD97)S+B`@("`\+V9O;G0^/"]D:78^/&1I=B!S='EL93TS
M1&QI;F4M:&5I9VAT.C$R,"4[<&%D9&EN9RUT;W`Z,3)P>#MT97AT+6%L:6=N
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M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT
M97AT+61E8V]R871I;VXZ;F]N93L^)#,N-B!M:6QL:6]N/"]F;VYT/CQF;VYT
M('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^
M(')E;&%T:6YG('1O('1H92!P<F5V:6]U<VQY(&AE;&0@97%U:71Y(&EN=F5S
M=&UE;G0@=V%S(')E8V]R9&5D(&EN('1H92!F;W5R=&@@<75A<G1E<B!O9B`R
M,#$R+B`@/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ
M,C`E.W!A9&1I;F<M=&]P.C$R<'@[=&5X="UA;&EG;CIJ=7-T:69Y.V9O;G0M
M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[
M9F]N="US:7IE.C$P<'0[/E1H92!F;VQL;W=I;F<@=&%B;&4@<W5M;6%R:7IE
M<R!T:&4@86QL;V-A=&EO;B!O9B!T:&4@<'5R8VAA<V4@<')I8V4@=&\@=&AE
M(&5S=&EM871E9"!F86ER('9A;'5E(&]F('1H92!A<W-E=',@86-Q=6ER960@
M86YD(&QI86)I;&ET:65S(&%S<W5M960@87,@;V8@=&AE(&%C<75I<VET:6]N
M(&1A=&4N("`@(%1H:7,@86QL;V-A=&EO;B!I<R!P<F5L:6UI;F%R>2!A;F0@
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M9&5D(&%S(&$@<F5S=6QT(&]F('1H:7,@86-Q=6ES:71I;VXN)B,Q-C`[(#PO
M9F]N=#X\+V1I=CX\9&EV('-T>6QE/3-$;&EN92UH96EG:'0Z,3(P)3MP861D
M:6YG+71O<#HQ,G!X.W1E>'0M86QI9VXZ8V5N=&5R.V9O;G0M<VEZ93HQ,'!T
M.SX\9&EV('-T>6QE/3-$<&%D9&EN9RUL969T.C!P>#MT97AT+6EN9&5N=#HP
M<'@[;&EN92UH96EG:'0Z;F]R;6%L.W!A9&1I;F<M=&]P.C$P<'@[/CQT86)L
M92!C96QL<&%D9&EN9STS1#`@8V5L;'-P86-I;F<],T0P('-T>6QE/3-$)V9O
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M=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@
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M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A
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M8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
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M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$^/&1I=B!S
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M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$^/&1I=B!S
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M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQS=7`@<W1Y;&4]
M,T1V97)T:6-A;"UA;&EG;CIT;W`[;&EN92UH96EG:'0Z,3(P)3MF;VYT+7-I
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M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@
M<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&9O;G0M<VEZ
M93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.C$P<'0[/D]T:&5R(&QO;F<M=&5R;2!L:6%B:6QI=&EE<SPO9F]N
M=#X\+V1I=CX\+W1D/CQT9"!C;VQS<&%N/3-$,B!S='EL93TS1"=V97)T:6-A
M;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P
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M(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUR:6=H
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O
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M;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUL
M969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.V)O
M<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS
M<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ
M93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.C$P<'0[/B0\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G
M=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L
M92`C,#`P,#`P.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[
M8F]R9&5R+71O<#HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O
M;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M
M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[
M9F]N="US:7IE.C$P<'0[/C$P+#0S-3PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S
M='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS
M<'@@9&]U8FQE(",P,#`P,#`[8F]R9&5R+71O<#HQ<'@@<V]L:60@(S`P,#`P
M,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT
M+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L96%R/3-$
M;F]N92\^/"]F;VYT/CPO9&EV/CPO=&0^/"]T<CX\+W1A8FQE/CPO9&EV/CPO
M9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M86QI9VXZ
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M=&EE<R!O;B!T:&4@8V]N<V]L:61A=&5D(&)A;&%N8V4@<VAE971S+B`\+V9O
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M=6ES:71I;VXM<F5L871E9"!C;W-T<R!O9B`\+V9O;G0^/&9O;G0@<W1Y;&4]
M,T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P
M,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[/B0P+C$@;6EL;&EO;CPO9F]N
M=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE
M.C$P<'0[/B!W97)E(&5X<&5N<V5D(&%S(&EN8W5R<F5D+B`@5&AE<V4@8V]S
M=',@=V5R92!R96-O9VYI>F5D(&EN(&%D;6EN:7-T<F%T:79E(&%N9"!S96QL
M:6YG(&5X<&5N<V5S(&]N('1H92!S=&%T96UE;G0@;V8@;W!E<F%T:6]N<R!A
M;F0@8V]M<')E:&5N<VEV92!I;F-O;64@*&QO<W,I(&9O<B!T:&4@;FEN92!M
M;VYT:',@96YD960@2G5L>2`S,2P@,C`Q,RX@(#PO9F]N=#X\+V1I=CX\9&EV
M('-T>6QE/3-$;&EN92UH96EG:'0Z,3(P)3MT97AT+6%L:6=N.FIU<W1I9GD[
M9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH
M97)I=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L96%R/3-$;F]N92\^/"]F;VYT
M/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M86QI
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M(&-O;G1R86-T('=I=&@@5&AE($)O96EN9R!#;VUP86YY+B`@4F5V96YU92!A
M;F0@87-S;V-I871E9"!C;W-T<R!A<F4@<F5C;V=N:7IE9"!U;F1E<B!A9'9A
M;F-E9"!T96-H;F]L;V=I97,@8V]N=')A8W0@<F5V96YU97,@:6X@=&AE(&-O
M;G-O;&ED871E9"!S=&%T96UE;G1S(&]F(&]P97)A=&EO;G,N/"]F;VYT/CPO
M9&EV/CPO9&EV/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X
M=%!A<G1?,3DW8V(X,3-?8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W#0I#
M;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+S$Y-V-B.#$S7V(S-S9?-&4T
M85\X-#9F7V(S,#4V-V,W-39D-R]7;W)K<VAE971S+U-H965T,3`N:'1M;`T*
M0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*
M0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*
M#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O
M;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M
M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N
M:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\
M+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I
M9#TS1$E$,$5-13X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY);G9E;G1O<FEE
M<SQB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C
M;VQS<&%N/3-$,3XY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*=6PN(#,Q+"`R
M,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R
M;VYG/DEN=F5N=&]R>2!$:7-C;&]S=7)E(%M!8G-T<F%C=%T\+W-T<F]N9SX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YV96YT;W)I97,\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQD:78@<W1Y;&4],T0G
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M<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.SX\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M/E1H92!C;VUP;VYE;G1S(&]F(&EN=F5N=&]R>2!A="`\+V9O;G0^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O
M;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[/DIU;'DF(S$V,#LS
M,2P@,C`Q,SPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[/B!A;F0@/"]F;VYT/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P
M,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SY/8W1O8F5R)B,Q-C`[,S$L(#(P
M,3(\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O
M;G0M<VEZ93HQ,'!T.SX@8V]N<VES=&5D(&]F('1H92!F;VQL;W=I;F<Z/"]F
M;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M
M<VEZ93HY<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z.7!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/&1I=B!S='EL93TS
M1&QI;F4M:&5I9VAT.C$R,"4[9F]N="US:7IE.C$P<'0[/CQD:78@<W1Y;&4]
M,T1P861D:6YG+6QE9G0Z,'!X.W1E>'0M:6YD96YT.C!P>#ML:6YE+6AE:6=H
M=#IN;W)M86P[<&%D9&EN9RUT;W`Z,3!P>#L^/'1A8FQE(&-E;&QP861D:6YG
M/3-$,"!C96QL<W!A8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF86UI;'DZ5&EM
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M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[
M/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0S('-T>6QE/3-$)W9E
M<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C
M,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
M;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#LG(')O=W-P86X],T0Q
M/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.F-E;G1E<CMF;VYT+7-I>F4Z.'!T
M.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE
M.CAP=#MF;VYT+7=E:6=H=#IB;VQD.SY*=6QY)B,Q-C`[,S$L(#QB<B!C;&5A
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M;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP
M861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O
M;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T
M>6QE/3-$=&5X="UA;&EG;CIC96YT97([9F]N="US:7IE.CAP=#L^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HX<'0[9F]N
M="UW96EG:'0Z8F]L9#L^3V-T;V)E<B8C,38P.S,Q+"`\8G(@8VQE87(],T1N
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M<F]U;F0M8V]L;W(Z(V-C965F9CMB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P
M,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E
M>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXD/"]F;VYT/CPO
M9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB
M86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
M;F<M8F]T=&]M.C)P>#MB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@
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M(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4]
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M>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$
M)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,G!X.W!A9&1I
M;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[8F%C:V=R;W5N9"UC;VQO
M<CHC8V-E969F.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S
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M,G!X.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$
M,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF
M;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE
M<FET.V9O;G0M<VEZ93HQ,'!T.SXQ-RPV.#,\+V9O;G0^/"]D:78^/"]T9#X\
M=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG<F]U;F0M
M8V]L;W(Z(V-C965F9CMB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@
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M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQS=7`@
M<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[;&EN92UH96EG:'0Z,3(P)3MF
M;VYT+7-I>F4Z-W!T/B@Q*3PO<W5P/CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!C
M;VQS<&%N/3-$,B!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R
M9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X
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M;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T
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M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P
M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
M=&]M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N
M.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C,P+#`Q.#PO9F]N=#X\+V1I
M=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R
M9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O
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M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P
M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D
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M.C-P>"!D;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[
M)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA
M;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQB<B!C;&5A<CTS1&YO
M;F4O/CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I8V%L+6%L
M:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUL
M969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.W!A
M9&1I;F<M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV
M('-T>6QE/3-$;W9E<F9L;W<Z:&ED9&5N.V9O;G0M<VEZ93HQ,'!T.SX\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M/B8C,38P.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A
M;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P
M,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB
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M<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A
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M;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F
M9CLG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT
M+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L96%R/3-$
M;F]N92\^/"]F;VYT/CPO9&EV/CPO=&0^/"]T<CX\+W1A8FQE/CPO9&EV/CPO
M9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HQ
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M,C`E.V9O;G0M<VEZ93HQ,'!T.W!A9&1I;F<M;&5F=#HP<'@[/CQF;VYT('-T
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M<G,@;W(@=&\@<V5R=FEC92!302=S+B`@26YC;'5D960@:6X@5V]R:RUI;BUP
M<F]C97-S(&%S(&]F("`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD
M96-O<F%T:6]N.FYO;F4[/DIU;'DF(S$V,#LS,2P@,C`Q,SPO9F]N=#X\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M/B!A;F0@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO
M;CIN;VYE.SY/8W1O8F5R)B,Q-C`[,S$L(#(P,3(\+V9O;G0^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@:7,@
M/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT
M+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE
M.SXD,2XT(&UI;&QI;VX\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@86YD(#PO9F]N=#X\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L
M;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^)#$Q+C,@;6EL;&EO
M;CPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.C$P<'0[/BP@<F5S<&5C=&EV96QY+"!O9B!C;VUP;&5T960@<W1A
M;F1A<F0@8V]M<&]N96YT<R!R96%D>2!T;R!B92!I;F-O<G!O<F%T960@:6YT
M;R!P;W=E<B!P;&%N=',@86YD(&1E<&QO>65D('5P;VX@<F5C96EP="!O9B!C
M=7-T;VUE<B!O<F1E<G,@;W(@=&\@<V5R=FEC92!302=S+B`@("`\+V9O;G0^
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M97(@8V]N=')A8W0N("`\+V9O;G0^/"]D:78^/&1I=B!S='EL93TS1&QI;F4M
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M;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN
M;VYE.SXD,2XV(&UI;&QI;VX\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@86YD(#PO9F]N=#X\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^)#(N-"!M:6QL
M:6]N/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z,3!P=#L^(&%T(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT
M97AT+61E8V]R871I;VXZ;F]N93L^2G5L>28C,38P.S,Q+"`R,#$S/"]F;VYT
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M,3!P=#L^(&%N9"`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O
M<F%T:6]N.FYO;F4[/D]C=&]B97(F(S$V,#LS,2P@,C`Q,CPO9F]N=#X\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M/BP@<F5S<&5C=&EV96QY+CPO9F]N=#X\+V1I=CX\+V1I=CX\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y
M/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S$Y-V-B.#$S7V(S-S9?
M-&4T85\X-#9F7V(S,#4V-V,W-39D-PT*0V]N=&5N="U,;V-A=&EO;CH@9FEL
M93HO+R]#.B\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<O
M5V]R:W-H965T<R]3:&5E=#$Q+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC
M;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H
M=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*
M("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS
M1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E
M>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@
M5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@
M("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%344^#0H@("`@("`\
M='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P
M86X],T0R/CQS=')O;F<^06-C;W5N=',@4F5C96EV86)L93QB<CX\+W-T<F]N
M9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XY
M($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*
M("`@("`@("`\=&@@8VQA<W,],T1T:#Y*=6PN(#,Q+"`R,#$S/&)R/CPO=&@^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/E)E8V5I=F%B
M;&5S(%M!8G-T<F%C=%T\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^06-C;W5N=',@4F5C96EV86)L93PO=&0^#0H@("`@("`@
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M<F5C96EV86)L92!A="`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD
M96-O<F%T:6]N.FYO;F4[/DIU;'DF(S$V,#LS,2P@,C`Q,SPO9F]N=#X\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M/B!A;F0@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO
M;CIN;VYE.SY/8W1O8F5R)B,Q-C`[,S$L(#(P,3(\+V9O;G0^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@8V]N
M<VES=&5D(&]F('1H92!F;VQL;W=I;F<Z/"]F;VYT/CPO9&EV/CQD:78@<W1Y
M;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.CEP=#L^)B,Q
M-C`[/"]F;VYT/CQD:78@<W1Y;&4],T1P861D:6YG+6QE9G0Z,'!X.W1E>'0M
M:6YD96YT.C!P>#ML:6YE+6AE:6=H=#IN;W)M86P[<&%D9&EN9RUT;W`Z,3!P
M>#L^/'1A8FQE(&-E;&QP861D:6YG/3-$,"!C96QL<W!A8VEN9STS1#`@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ5&EM97,@3F5W(%)O;6%N.V9O;G0M<VEZ93HQ
M,'!T.W=I9'1H.C$P,"4[8F]R9&5R+6-O;&QA<'-E.F-O;&QA<'-E.W1E>'0M
M86QI9VXZ;&5F=#LG/CQT<CX\=&0@8V]L<W!A;CTS1#@@<F]W<W!A;CTS1#$^
M/"]T9#X\+W1R/CQT<CX\=&0@=VED=&@],T0W-24@<F]W<W!A;CTS1#$@8V]L
M<W!A;CTS1#$^/"]T9#X\=&0@=VED=&@],T0Q)2!R;W=S<&%N/3-$,2!C;VQS
M<&%N/3-$,3X\+W1D/CQT9"!W:61T:#TS1#$P)2!R;W=S<&%N/3-$,2!C;VQS
M<&%N/3-$,3X\+W1D/CQT9"!W:61T:#TS1#$E(')O=W-P86X],T0Q(&-O;'-P
M86X],T0Q/CPO=&0^/'1D('=I9'1H/3-$,24@<F]W<W!A;CTS1#$@8V]L<W!A
M;CTS1#$^/"]T9#X\=&0@=VED=&@],T0Q)2!R;W=S<&%N/3-$,2!C;VQS<&%N
M/3-$,3X\+W1D/CQT9"!W:61T:#TS1#$P)2!R;W=S<&%N/3-$,2!C;VQS<&%N
M/3-$,3X\+W1D/CQT9"!W:61T:#TS1#$E(')O=W-P86X],T0Q(&-O;'-P86X]
M,T0Q/CPO=&0^/"]T<CX\='(^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P
M>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.W!A9&1I;F<M
M<FEG:'0Z,G!X.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI
M9VXZ8V5N=&5R.V9O;G0M<VEZ93HX<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF
M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z.'!T.V9O;G0M=V5I9VAT.F)O;&0[
M/DIU;'DF(S$V,#LS,2P@,C`Q,SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL
M93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,G!X.W!A
M9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H
M=#HR<'@[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1O
M=F5R9FQO=SIH:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0S('-T>6QE/3-$)W9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P
M,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#LG(')O=W-P86X],T0Q/CQD
M:78@<W1Y;&4],T1T97AT+6%L:6=N.F-E;G1E<CMF;VYT+7-I>F4Z.'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.CAP
M=#MF;VYT+7=E:6=H=#IB;VQD.SY/8W1O8F5R)B,Q-C`[,S$L(#(P,3(\+V9O
M;G0^/"]D:78^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA
M;&EG;CIT;W`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D
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M+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE
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M;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O
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M=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/"]T
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M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@
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M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$@
M8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N
M="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^,C`\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y
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M=&]M.C%P>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F
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M9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R
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M='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E
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M97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
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M,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN
M9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M
M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^,2PT-C0\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$
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M>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X]
M,T0R('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T
M=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q/CQD
M:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/CDQ,#PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A
M;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P
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M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV
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M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO
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M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT
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M;&EG;CIT;W`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F
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M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[8F%C:V=R;W5N9"UC
M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
M.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4]
M,T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL
M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C$Y+#$V
M,SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG
M;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MB86-K
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M;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD
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M9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[8F%C
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M;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M
M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV
M('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.SXS."PX.#8\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC
M86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P
M,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X
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M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M
M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG
M(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O
M;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[/C(U+#`W-#PO9F]N=#X\+V1I=CX\+W1D/CQT
M9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O
M;3HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q
M/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M,3!P=#L^/&)R(&-L96%R/3-$;F]N92\^/"]F;VYT/CPO9&EV/CPO=&0^/"]T
M<CX\='(^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG
M<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M
M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[
M(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1O=F5R9FQO
M=SIH:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF
M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO
M9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB
M;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+6QE9G0Z
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M+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P
M,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A
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M,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.R<@<F]W<W!A;CTS1#$@
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M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
M>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F
M;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB86-K
M9W)O=6YD+6-O;&]R.B-C8V5E9F8[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$
M,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T
M.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE
M.C$P<'0[/B0\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC
M86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P
M,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+71O<#HR<'@[
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M(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[)R!R;W=S<&%N/3-$
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M:&4@52Y3+B!';W9E<FYM96YT+B`@5V4@8FEL;"!T:&4@52Y3+B!';W9E<FYM
M96YT(&)A<V5D(&]N(&%C='5A;"!R96-O=F5R86)L92!C;W-T<R!I;F-U<G)E
M9"P@='EP:6-A;&QY(&EN('1H92!M;VYT:"!S=6)S97%U96YT('1O(&EN8W5R
M<FEN9R!C;W-T<RX@(%1H92!R96UA:6YD97(@;V8@861V86YC960@=&5C:&YO
M;&]G>2!C;VYT<F%C=',@87)E(&)I;&QE9"!B87-E9"!O;B!M:6QE<W1O;F5S
M(&]R(&-O<W1S(&EN8W5R<F5D+B`@26YC;'5D960@:6X@0V]M;65R8VEA;"!#
M=7-T;VUE<G,@86-C;W5N=',@<F5C96EV86)L92!A<F4@86UO=6YT<R!D=64@
M9G)O;2!03U-#3R!O9B`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD
M96-O<F%T:6]N.FYO;F4[/B0Q,RXX(&UI;&QI;VX\+V9O;G0^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@86YD
M(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N
M93L^)#$X+C$@;6EL;&EO;CPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B!A="`\+V9O;G0^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O
M;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[/DIU;'DF(S$V,#LS
M,2P@,C`Q,SPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[/B!A;F0@/"]F;VYT/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P
M,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SY/8W1O8F5R)B,Q-C`[,S$L(#(P
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M86QL;W=A;F-E(&9O<B!D;W5B=&9U;"!A8V-O=6YT<R!O9B`D,"XV(&UI;&QI
M;VX@870@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO
M;CIN;VYE.SY*=6QY)B,Q-C`[,S$L(#(P,3,\+V9O;G0^/&9O;G0@<W1Y;&4]
M,T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@86YD(#PO
M9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^
M3V-T;V)E<B8C,38P.S,Q+"`R,#$R/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^+CPO9F]N=#X\+V1I
M=CX\+V1I=CX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'10
M87)T7S$Y-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W-39D-PT*0V]N
M=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\Q.3=C8C@Q,U]B,S<V7S1E-&%?
M.#0V9E]B,S`U-C=C-S4V9#<O5V]R:W-H965T<R]3:&5E=#$R+FAT;6P-"D-O
M;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O
M;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*
M/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT
M96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G
M/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS
M/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H
M96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60]
M,T1)1#!%344^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L
M(&-O;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^3W1H97(@0W5R<F5N
M="!!<W-E=',@*$YO=&5S*3QB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XY($UO;G1H<R!%;F1E9#PO=&@^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:#Y*=6PN(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#X\<W1R;VYG/E!R97!A:60@17AP96YS92!A;F0@3W1H97(@
M07-S971S+"!#=7)R96YT(%M!8G-T<F%C=%T\+W-T<F]N9SX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3W1H97(@0W5R<F5N="!!<W-E=',@
M6U1E>'0@0FQO8VM=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M9&EV('-T>6QE/3-$)V9O;G0M9F%M:6QY.E1I;65S($YE=R!2;VUA;CMF;VYT
M+7-I>F4Z,3!P=#LG/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W!A
M9&1I;F<M=&]P.C$S<'@[=&5X="UA;&EG;CIJ=7-T:69Y.V9O;G0M<VEZ93HQ
M,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[9F]N="UW96EG:'0Z8F]L9#L^3W1H97(@0W5R<F5N="!!<W-E
M=',\+V9O;G0^/"]D:78^/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[
M<&%D9&EN9RUT;W`Z,3-P>#MT97AT+6%L:6=N.FIU<W1I9GD[9F]N="US:7IE
M.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT
M+7-I>F4Z,3!P=#L^3W1H97(@8W5R<F5N="!A<W-E=',@870@2G5L>2`S,2P@
M,C`Q,R!A;F0@3V-T;V)E<B8C,38P.S,Q+"`R,#$R(&-O;G-I<W1E9"!O9B!T
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M;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O
M;'-P86X],T0S('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D
M97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M=&]P.C)P>#MP
M861D:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$
M=&5X="UA;&EG;CIC96YT97([9F]N="US:7IE.CAP=#L^/&9O;G0@<W1Y;&4]
M,T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HX<'0[9F]N="UW96EG
M:'0Z8F]L9#L^2G5L>2`S,2P@,C`Q,SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S
M='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,G!X
M.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR
M:6=H=#HR<'@[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4]
M,T1O=F5R9FQO=SIH:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[
M/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0S('-T>6QE/3-$)W9E
M<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C
M,#`P,#`P.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[)R!R
M;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIC96YT97([9F]N
M="US:7IE.CAP=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HX<'0[9F]N="UW96EG:'0Z8F]L9#L^3V-T;V)E<B`S,2P@
M,C`Q,CPO9F]N=#X\+V1I=CX\+W1D/CPO='(^/'1R/CQT9"!S='EL93TS1'9E
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M:7IE.C$P<'0[/D%D=F%N8V4@<&%Y;65N=',@=&\@=F5N9&]R<R`\+V9O;G0^
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M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@
M<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F;&]W
M.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D
M:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A
M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
M.C)P>#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[8F]R9&5R+71O<#HQ<'@@
M<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@
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M(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4]
M,T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL
M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C,L-30X
M/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N
M.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[8F]R9&5R+71O<#HQ
M<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD
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M=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D
M('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z
M,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[8F%C:V=R
M;W5N9"UC;VQO<CHC8V-E969F.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P
M,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X
M="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B0\+V9O;G0^/"]D
M:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A
M8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+71O<#HR<'@[<&%D9&EN
M9RUB;W1T;VTZ,G!X.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R
M;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG
M;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXR+#(V,3PO9F]N=#X\+V1I
M=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C
M:V=R;W5N9"UC;VQO<CHC8V-E969F.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P
M,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$
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M86YC92!C;W-T<R`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
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M97,@<F5C96EV86)L92`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX\<W5P('-T>6QE/3-$=F5R=&EC
M86PM86QI9VXZ=&]P.VQI;F4M:&5I9VAT.C$R,"4[9F]N="US:7IE.C=P=#XH
M,RD\+W-U<#X\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A
M;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I
M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
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M<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
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M9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z
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M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A
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M.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQS=7`@<W1Y;&4],T1V97)T:6-A
M;"UA;&EG;CIT;W`[;&EN92UH96EG:'0Z,3(P)3MF;VYT+7-I>F4Z-W!T/B@S
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M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M
M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG
M(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O
M;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[/C,L.#0Q/"]F;VYT/CPO9&EV/CPO=&0^/'1D
M('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M
M.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^
M/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SX\8G(@8VQE87(],T1N;VYE+SX\+V9O;G0^/"]D:78^/"]T9#X\=&0@
M<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[<&%D9&EN9RUL969T.C)P
M>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.W!A9&1I;F<M
M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE
M/3-$;W9E<F9L;W<Z:&ED9&5N.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL
M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B8C,38P
M.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!C;VQS<&%N/3-$,B!S='EL93TS1"=V
M97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@
M(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D
M:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X
M="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXQ+#DY,3PO9F]N
M=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T
M;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X]
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M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP
M861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I
M=B!S='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC
M86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P
M,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
M8F]T=&]M.C)P>#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[)R!R;W=S<&%N
M/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T
M.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/B0\+V9O;G0^/"]D:78^/"]T9#X\=&0@
M<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ
M,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP
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M;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F
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M=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P
M,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG
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M.C-P>"!D;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[
M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X]
M,T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT
M.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/C0L-S(W/"]F;VYT/CPO9&EV/CPO=&0^
M/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T
M=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E
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M+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.W!A9&1I;F<M;&5F=#HY<'@[
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M(')E;&%T92!T;R!I;G9E;G1O<GD@<'5R8VAA<V5S+B`\+V9O;G0^/"]D:78^
M/"]T9#X\+W1R/CPO=&%B;&4^/'1A8FQE(&-E;&QP861D:6YG/3-$,"!C96QL
M<W!A8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF86UI;'DZ5&EM97,@3F5W(%)O
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M92!C;VYV97)T:6)L92!N;W1E<R!W:&EC:"!I<R`U('EE87)S+B`\+V9O;G0^
M/"]D:78^/"]T9#X\+W1R/CPO=&%B;&4^/'1A8FQE(&-E;&QP861D:6YG/3-$
M,"!C96QL<W!A8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF86UI;'DZ5&EM97,@
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M,"!C96QL<W!A8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF86UI;'DZ5&EM97,@
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M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y
M/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S$Y-V-B.#$S7V(S-S9?
M-&4T85\X-#9F7V(S,#4V-V,W-39D-PT*0V]N=&5N="U,;V-A=&EO;CH@9FEL
M93HO+R]#.B\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<O
M5V]R:W-H965T<R]3:&5E=#$S+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC
M;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H
M=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*
M("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS
M1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E
M>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@
M5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@
M("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%344^#0H@("`@("`\
M='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P
M86X],T0R/CQS=')O;F<^3W1H97(@07-S971S+"!N970\8G(^/"]S=')O;F<^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^.2!-
M;VYT:',@16YD960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@^2G5L+B`S,2P@,C`Q,SQB<CX\+W1H/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY/=&AE<B!!<W-E
M=',L($YO;F-U<G)E;G0@6T%B<W1R86-T73PO<W1R;VYG/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y/=&AE<B!!<W-E=',L(&YE=#PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/&1I=B!S='EL93TS1"=F;VYT
M+69A;6EL>3I4:6UE<R!.97<@4F]M86X[9F]N="US:7IE.C$P<'0[)SX\9&EV
M('-T>6QE/3-$;&EN92UH96EG:'0Z,3(P)3MF;VYT+7-I>F4Z,3!P=#L^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.V9O;G0M=V5I9VAT.F)O;&0[/D]T:&5R($%S<V5T<RP@;F5T/"]F;VYT/CPO
M9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W!A9&1I;F<M=&]P
M.C9P>#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SY/=&AE<B!A<W-E=',L(&YE="!A
M="`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O
M;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO
M;F4[/DIU;'DF(S$V,#LS,2P@,C`Q,SPO9F]N=#X\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B!A;F0@/"]F;VYT
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SY/8W1O
M8F5R)B,Q-C`[,S$L(#(P,3(\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@8V]N<VES=&5D(&]F('1H
M92!F;VQL;W=I;F<Z/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE
M:6=H=#HQ,C`E.V9O;G0M<VEZ93HY<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF
M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z.7!T.SXF(S$V,#L\+V9O;G0^/"]D
M:78^/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[=&5X="UA;&EG;CIC
M96YT97([9F]N="US:7IE.C$P<'0[/CQD:78@<W1Y;&4],T1P861D:6YG+6QE
M9G0Z,'!X.W1E>'0M:6YD96YT.C!P>#ML:6YE+6AE:6=H=#IN;W)M86P[<&%D
M9&EN9RUT;W`Z,3!P>#L^/'1A8FQE(&-E;&QP861D:6YG/3-$,"!C96QL<W!A
M8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF86UI;'DZ5&EM97,@3F5W(%)O;6%N
M.V9O;G0M<VEZ93HQ,'!T.VUA<F=I;BUL969T.F%U=&\[;6%R9VEN+7)I9VAT
M.F%U=&\[=VED=&@Z.3DN.#`U,#8X,C(V,3(P.#4E.V)O<F1E<BUC;VQL87!S
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M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0S('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P
M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
M=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#LG(')O=W-P86X],T0Q/CQD:78@
M<W1Y;&4],T1T97AT+6%L:6=N.F-E;G1E<CMF;VYT+7-I>F4Z.'!T.SX\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.CAP=#MF
M;VYT+7=E:6=H=#IB;VQD.SY*=6QY)B,Q-C`[,S$L(#(P,3,\+V9O;G0^/"]D
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M;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M
M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[
M)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIC96YT97([
M9F]N="US:7IE.CAP=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE
M<FET.V9O;G0M<VEZ93HX<'0[9F]N="UW96EG:'0Z8F]L9#L^3V-T;V)E<B8C
M,38P.S,Q+"`R,#$R/"]F;VYT/CPO9&EV/CPO=&0^/"]T<CX\='(^/'1D('-T
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M,C`E.V9O;G0M<VEZ93HW<'0^*#$I/"]S=7`^/"]F;VYT/CPO9&EV/CPO=&0^
M/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB86-K
M9W)O=6YD+6-O;&]R.B-C8V5E9F8[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q
M/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M,3!P=#L^)#PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$@8V]L
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M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQS=7`@
M<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[;&EN92UH96EG:'0Z,3(P)3MF
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M>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X]
M,T0R('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
M9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS
M1&9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/D]T:&5R(#PO9F]N=#X\9F]N="!S='EL
M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQS=7`@
M<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[;&EN92UH96EG:'0Z,3(P)3MF
M;VYT+7-I>F4Z-W!T/B@S*3PO<W5P/CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!C
M;VQS<&%N/3-$,B!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R
M9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R
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M;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M
M8V]L;W(Z(V-C965F9CLG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@
M<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT
M('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^
M/&)R(&-L96%R/3-$;F]N92\^/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE
M/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG<F]U;F0M8V]L;W(Z(V-C
M965F9CMP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG
M+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[(')O=W-P86X],T0Q(&-O
M;'-P86X],T0Q/CQD:78@<W1Y;&4],T1O=F5R9FQO=SIH:61D96X[9F]N="US
M:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O
M;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D
M97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z
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M;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD
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M;&4@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP
M861D:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
M9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/B0\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P
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M;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A
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M;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P
M,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB
M;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL
M93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXD/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG
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M>"!D;W5B;&4@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD
M:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF
M;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P
M=#L^/&)R(&-L96%R/3-$;F]N92\^/"]F;VYT/CPO9&EV/CPO=&0^/"]T<CX\
M+W1A8FQE/CPO9&EV/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ
M,C`E.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY
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M=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.W!A9&1I;F<M;&5F=#HP<'@[/CQF;VYT
M('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^
M*#$I/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI
M9VXZ=&]P.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$
M;&EN92UH96EG:'0Z,3(P)3MT97AT+6%L:6=N.FIU<W1I9GD[9F]N="US:7IE
M.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT
M+7-I>F4Z,3!P=#L^4F5L871E<R!T;R!S=&%C:R!R97!L86-E;65N=',@<&5R
M9F]R;65D('5N9&5R('1H92!#;VUP86YY)W,@4T$G<RX@26X@8VER8W5M<W1A
M;F-E<R!W:&5R92!T:&4@=7-E9G5L(&QI9F4@;V8@=&AE('-T86-K(')E<&QA
M8V5M96YT(&5X=&5N9',@8F5Y;VYD('1H92!C;VYT<F%C='5A;"!T97)M(&]F
M('1H92!302!A;F0@=&AE($-O;7!A;GD@<F5T86EN<R!T:71L92!F;W(@=&AE
M('-T86-K(&9R;VT@=&AE(&-U<W1O;65R('5P;VX@97AP:7)A=&EO;B!O<B!N
M;VXM<F5N97=A;"!O9B!T:&4@4T$L('1H92!C;W-T(&]F('1H92!S=&%C:R!R
M97!L86-E;65N="!I<R!R96-O<F1E9"!A<R!A(&QO;F<@=&5R;2!A<W-E="!A
M;F0@:7,@9&5P<F5C:6%T960@;W9E<B!I=',@97AP96-T960@;&EF92X@($EF
M('1H92!#;VUP86YY(&1O97,@;F]T(&]B=&%I;B!R:6=H=',@=&\@=&ET;&4@
M9G)O;2!T:&4@8W5S=&]M97(L('1H92!C;W-T(&]F('1H92!S=&%C:R!I<R!E
M>'!E;G-E9"!A="!T:&4@=&EM92!O9B!R97-T86-K+B!!8V-U;75L871E9"!D
M97!R96-I871I;VX@=V%S(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT
M+61E8V]R871I;VXZ;F]N93L^)#$P+C0@;6EL;&EO;CPO9F]N=#X\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B!A
M;F0@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN
M;VYE.SXD-RXV(&UI;&QI;VX\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@9F]R('1H92!P97)I;V1S
M(&5N9&5D(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I
M;VXZ;F]N93L^2G5L>28C,38P.S,Q+"`R,#$S/"]F;VYT/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^(&%N9"`\
M+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[
M/D]C=&]B97(F(S$V,#LS,2P@,C`Q,CPO9F]N=#X\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/BP@<F5S<&5C=&EV
M96QY+B`\+V9O;G0^/"]D:78^/"]T9#X\+W1R/CPO=&%B;&4^/'1A8FQE(&-E
M;&QP861D:6YG/3-$,"!C96QL<W!A8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF
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M=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.W!A9&1I;F<M;&5F=#HP<'@[/CQF;VYT
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M/CPO9&EV/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\
M+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A
M<G1?,3DW8V(X,3-?8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W#0I#;VYT
M96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+S$Y-V-B.#$S7V(S-S9?-&4T85\X
M-#9F7V(S,#4V-V,W-39D-R]7;W)K<VAE971S+U-H965T,30N:'1M;`T*0V]N
M=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N
M=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\
M:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E
M;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^
M/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^
M+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE
M860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS
M1$E$,$5-13X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@
M8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY!8V-R=65D($QI86)I
M;&ET:65S/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS
M1'1H(&-O;'-P86X],T0Q/CD@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@
M,S$L(#(P,3,\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/CQS=')O;F<^4&%Y86)L97,@86YD($%C8W)U86QS(%M!8G-T<F%C=%T\+W-T
M<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^06-C<G5E
M9"!,:6%B:6QI=&EE<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
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M=#MF;VYT+7-I>F4Z,3!P=#L^06-C<G5E9"!L:6%B:6QI=&EE<R!A="`\+V9O
M;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[/DIU
M;'DF(S$V,#LS,2P@,C`Q,SPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B!A;F0@/"]F;VYT/CQF;VYT
M('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC
M;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SY/8W1O8F5R)B,Q
M-C`[,S$L(#(P,3(\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@8V]N<VES=&5D(&]F('1H92!F;VQL
M;W=I;F<Z/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ
M,C`E.V9O;G0M<VEZ93HY<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z.7!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/&1I
M=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[9F]N="US:7IE.C$P<'0[/CQD
M:78@<W1Y;&4],T1P861D:6YG+6QE9G0Z,'!X.W1E>'0M:6YD96YT.C!P>#ML
M:6YE+6AE:6=H=#IN;W)M86P[<&%D9&EN9RUT;W`Z,3!P>#L^/'1A8FQE(&-E
M;&QP861D:6YG/3-$,"!C96QL<W!A8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF
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M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
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M,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O
M<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.R<@
M<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ8V5N=&5R.V9O
M;G0M<VEZ93HX<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z.'!T.V9O;G0M=V5I9VAT.F)O;&0[/DIU;'DF(S$V,#LS
M,2P@,C`Q,SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P
M>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[(')O=W-P
M86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1O=F5R9FQO=SIH:61D
M96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D(&-O;'-P86X],T0S('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M
M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP
M861D:6YG+7)I9VAT.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T
M97AT+6%L:6=N.F-E;G1E<CMF;VYT+7-I>F4Z.'!T.SX\9F]N="!S='EL93TS
M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.CAP=#MF;VYT+7=E:6=H
M=#IB;VQD.SY/8W1O8F5R)B,Q-C`[,S$L(#(P,3(\+V9O;G0^/"]D:78^/"]T
M9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[
M8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT
M.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&9O
M;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[/D%C8W)U960@<&%Y<F]L;"!A;F0@96UP;&]Y
M964@8F5N969I=',@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^/'-U<"!S='EL93TS1'9E<G1I8V%L
M+6%L:6=N.G1O<#ML:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HW<'0^*#$I
M/"]S=7`^/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
M=&]M.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS
M1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^-"PS.3`\
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M.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C,L.3`W/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG<F]U
M;F0M8V]L;W(Z(V-C965F9CL@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I
M=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.SX\8G(@8VQE87(],T1N;VYE+SX\+V9O;G0^/"]D:78^/"]T9#X\+W1R/CQT
M<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[<&%D9&EN9RUL
M969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.W!A
M9&1I;F<M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV
M('-T>6QE/3-$9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF
M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^06-C<G5E9"!C;VYT<F%C
M="!A;F0@;W!E<F%T:6YG(&-O<W1S(#PO9F]N=#X\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQS=7`@<W1Y;&4]
M,T1V97)T:6-A;"UA;&EG;CIT;W`[;&EN92UH96EG:'0Z,3(P)3MF;VYT+7-I
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M)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE
M/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$^
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M+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HW<'0^*#,I/"]S=7`^/"]F;VYT/CPO
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M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M97-E<G9E(&9O<B!S97)V:6-E(&%G<F5E;65N="!C;W-T<R`\+V9O;G0^/&9O
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M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^4F5S97)V92!F;W(@0C$R,#`@
M<F5P86ER(&%N9"!U<&=R861E('!R;V=R86T@/"]F;VYT/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^/'-U<"!S
M='EL93TS1'9E<G1I8V%L+6%L:6=N.G1O<#ML:6YE+6AE:6=H=#HQ,C`E.V9O
M;G0M<VEZ93HW<'0^*#4I/"]S=7`^/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
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M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M96=A;"P@<')O9F5S<VEO;F%L(&%N9"!O=&AE<B`\+V9O;G0^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX\<W5P
M('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ=&]P.VQI;F4M:&5I9VAT.C$R,"4[
M9F]N="US:7IE.C=P=#XH-BD\+W-U<#X\+V9O;G0^/"]D:78^/"]T9#X\=&0@
M8V]L<W!A;CTS1#(@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O
M<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P
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M;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T
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M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P
M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
M=&]M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N
M.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C(L,#(W/"]F;VYT/CPO9&EV
M/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D
M97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
M9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS
M1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4]
M,T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\
M+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I
M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
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M92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+71O
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M;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[)R!R;W=S
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M;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D
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M8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M
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M(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CLG(')O
M=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N
M.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L96%R/3-$;F]N92\^
M/"]F;VYT/CPO9&EV/CPO=&0^/"]T<CX\+W1A8FQE/CPO9&EV/CPO9&EV/CQD
M:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.SX\
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M/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T
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M:6]D+B`\+V9O;G0^/"]D:78^/"]T9#X\+W1R/CPO=&%B;&4^/'1A8FQE(&-E
M;&QP861D:6YG/3-$,"!C96QL<W!A8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF
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M(&]N('!R;V1U8W0@<V%L97,@8V]N=')A8W1S+B`@/"]F;VYT/CPO9&EV/CPO
M=&0^/"]T<CX\+W1A8FQE/CQT86)L92!C96QL<&%D9&EN9STS1#`@8V5L;'-P
M86-I;F<],T0P('-T>6QE/3-$)V9O;G0M9F%M:6QY.E1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.C$P<'0[)SX\='(^/'1D('-T>6QE/3-$=VED=&@Z,C1P
M>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@<F]W<W!A;CTS
M1#$@8V]L<W!A;CTS1#$^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T
M:6-A;"UA;&EG;CIT;W`@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S
M='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[9F]N="US:7IE.C$P<'0[<&%D9&EN
M9RUL969T.C!P>#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.SXH,RD\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y
M;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[(')O=W-P86X],T0Q(&-O;'-P86X]
M,T0Q/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M86QI9VXZ
M:G5S=&EF>3MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SY!8W1I=FET>2!I;B!T:&4@
M<F5S97)V92!F;W(@<')O9'5C="!W87)R86YT>2!C;W-T<R!F;W(@=&AE(#PO
M9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^
M;FEN92!M;VYT:',@96YD960@2G5L>2`S,2P@,C`Q,SPO9F]N=#X\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B!I
M;F-L=61E9"!A9&1I=&EO;G,@9F]R(&5S=&EM871E<R!O9B!P;W1E;G1I86P@
M9G5T=7)E('=A<G)A;G1Y(&]B;&EG871I;VYS(&]F(#PO9F]N=#X\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L
M;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^)#$N,R!M:6QL:6]N
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M>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SXD
M,BXP(&UI;&QI;VX\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@87,@8V]N=')A8W1S('!R;V=R97-S
M('1H<F]U9V@@=&AE('=A<G)A;G1Y('!E<FEO9"!O<B!A<F4@8F5Y;VYD('1H
M92!W87)R86YT>2!P97)I;V0N("`@/"]F;VYT/CPO9&EV/CPO=&0^/"]T<CX\
M+W1A8FQE/CQT86)L92!C96QL<&%D9&EN9STS1#`@8V5L;'-P86-I;F<],T0P
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.E1I;65S($YE=R!2;VUA;CL@9F]N="US
M:7IE.C$P<'0[)SX\='(^/'1D('-T>6QE/3-$=VED=&@Z,C1P>#L@<F]W<W!A
M;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@<F]W<W!A;CTS1#$@8V]L<W!A
M;CTS1#$^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG
M;CIT;W`@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&QI
M;F4M:&5I9VAT.C$R,"4[9F]N="US:7IE.C$P<'0[<&%D9&EN9RUL969T.C!P
M>#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HQ,'!T.SXH-"D\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T
M:6-A;"UA;&EG;CIT;W`[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@
M<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M86QI9VXZ:G5S=&EF>3MF
M;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE
M<FET.V9O;G0M<VEZ93HQ,'!T.SY!<R!O9B`\+V9O;G0^/&9O;G0@<W1Y;&4]
M,T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P
M,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[/DIU;'DF(S$V,#LS,2P@,C`Q
M,SPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.C$P<'0[/B!A;F0@3V-T;V)E<B`S,2P@,C`Q,BP@=&AE(&QO<W,@
M<F5S97)V92!O;B!302=S('1O=&%L960@)#0N,2!M:6QL:6]N(&%N9"`D-2XP
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M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P
M,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^)#$N,2!M:6QL:6]N/"]F;VYT
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M,3!P=#L^(&%N9"`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O
M<F%T:6]N.FYO;F4[/B0R+C(@;6EL;&EO;CPO9F]N=#X\9F]N="!S='EL93TS
M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B!A<R!O9B`\
M+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[
M/DIU;'DF(S$V,#LS,2P@,C`Q,SPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B!A;F0@/"]F;VYT/CQF
M;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P
M=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SY/8W1O8F5R
M)B,Q-C`[,S$L(#(P,3(\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
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M,C`E.V9O;G0M<VEZ93HQ,'!T.W!A9&1I;F<M;&5F=#HP<'@[/CQF;VYT('-T
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M>F4Z,3!P=#L^1F]R('1H92`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X
M="UD96-O<F%T:6]N.FYO;F4[/FYI;F4@;6]N=&AS(&5N9&5D($IU;'D@,S$L
M(#(P,3,\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.SXL('1H92!#;VUP86YY(&EN8W5R<F5D(&%C='5A
M;"!R97!A:7(@86YD('5P9W)A9&4@8V]S=',@;V8@87!P<F]X:6UA=&5L>2`\
M+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[
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M;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.W!A9&1I;F<M
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M("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-
M"@T*+2TM+2TM/5].97AT4&%R=%\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B
M,S`U-C=C-S4V9#<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3DW
M8V(X,3-?8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W+U=O<FMS:&5E=',O
M4VAE970Q-2YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T
M960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E
M=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H
M='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL
M.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I
M<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N
M="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L
M87-S/3-$<F5P;W)T(&ED/3-$240P14U%/@T*("`@("`@/'1R/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R
M;VYG/D1E8G0@86YD($QE87-E<SQB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XY($UO;G1H<R!%;F1E9#PO
M=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA
M<W,],T1T:#Y*=6PN(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#X\<W1R;VYG/D1E8G0@86YD($-A<&ET86P@3&5A<V4@
M3V)L:6=A=&EO;G,@6T%B<W1R86-T73PO<W1R;VYG/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y$96)T(&%N9"!#87!I=&%L($QE87-E<R!$
M:7-C;&]S=7)E<R!;5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQD:78@<W1Y;&4],T0G9F]N="UF86UI;'DZ5&EM97,@3F5W
M(%)O;6%N.V9O;G0M<VEZ93HQ,'!T.R<^/&1I=B!S='EL93TS1&QI;F4M:&5I
M9VAT.C$R,"4[<&%D9&EN9RUT;W`Z,3AP>#MF;VYT+7-I>F4Z,3!P=#L^/&9O
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M="!*=6QY(#,Q+"`R,#$S(&%N9"!/8W1O8F5R)B,Q-C`[,S$L(#(P,3(L(&1E
M8G0@8V]N<VES=&5D(&]F('1H92!F;VQL;W=I;F<Z/"]F;VYT/CPO9&EV/CQD
M:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.SX\
M9&EV('-T>6QE/3-$<&%D9&EN9RUL969T.C!P>#MT97AT+6EN9&5N=#HP<'@[
M;&EN92UH96EG:'0Z;F]R;6%L.W!A9&1I;F<M=&]P.C$P<'@[/CQT86)L92!C
M96QL<&%D9&EN9STS1#`@8V5L;'-P86-I;F<],T0P('-T>6QE/3-$)V9O;G0M
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M>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$
M=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
M>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F
M;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS1#,@<W1Y;&4],T0G=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[
M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X]
M,T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.F-E;G1E<CMF;VYT+7-I>F4Z
M.'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.CAP=#MF;VYT+7=E:6=H=#IB;VQD.SY*=6QY(#,Q+"`R,#$S/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
M;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT
M+6%L:6=N.F-E;G1E<CMF;VYT+7-I>F4Z.'!T.SX\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.CAP=#MF;VYT+7=E:6=H=#IB
M;VQD.SY/8W1O8F5R(#,Q+"`R,#$R/"]F;VYT/CPO9&EV/CPO=&0^/"]T<CX\
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M965F9CMB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS
M1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF
M;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE
M<FET.V9O;G0M<VEZ93HQ,'!T.SXD/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T
M>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R
M.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB
M;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L
M<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US
M:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z,3!P=#L^-"PP,#`\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y
M;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG<F]U;F0M8V]L;W(Z
M(V-C965F9CMB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
M9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS
M1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4]
M,T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\
M+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
M;F<M8F]T=&]M.C)P>#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[8F]R9&5R
M+71O<#HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X]
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M<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD
M:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/C0L,#`P/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[8F]R
M9&5R+71O<#HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P
M86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE
M.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT
M+7-I>F4Z,3!P=#L^/&)R(&-L96%R/3-$;F]N92\^/"]F;VYT/CPO9&EV/CPO
M=&0^/"]T<CX\='(^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
M=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A
M;CTS1#$^/&1I=B!S='EL93TS1&9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL
M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/E-E;FEO
M<B!5;G-E8W5R960@0V]N=F5R=&EB;&4@3F]T97,\+V9O;G0^/"]D:78^/"]T
M9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[<&%D9&EN9RUL
M969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.W!A
M9&1I;F<M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV
M('-T>6QE/3-$;W9E<F9L;W<Z:&ED9&5N.V9O;G0M<VEZ93HQ,'!T.SX\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M/B8C,38P.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!C;VQS<&%N/3-$,B!S='EL
M93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,G!X.W!A
M9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[(')O=W-P86X],T0Q
M/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T
M.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE
M.C$P<'0[/C,X+#`P,#PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E
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M969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L
M<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I
M>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O
M;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\=&0@8V]L
M<W!A;CTS1#(@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R
M;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT
M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$^/&1I=B!S
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M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D
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M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
M>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^
M/&1I=B!S='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS1#(@
M<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[<&%D9&EN9RUL969T.C)P
M>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R!R;W=S<&%N
M/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z
M,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.SXF(S@R,3([/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE
M/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.R!R;W=S<&%N/3-$,2!C;VQS<&%N
M/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ
M,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[/CQB<B!C;&5A<CTS1&YO;F4O/CPO9F]N=#X\+V1I=CX\+W1D
M/CQT9"!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MP861D:6YG+6QE
M9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D
M9&EN9RUR:6=H=#HR<'@[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@
M<W1Y;&4],T1O=F5R9FQO=SIH:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT
M('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^
M)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE
M/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$^
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M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS
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M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D
M:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$^
M/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M,3!P=#L^,S4R/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P
M,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E
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M;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG
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M,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
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M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@
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M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T
M=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@
M<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI
M9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF
M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^-3`L,#<Y/"]F;VYT/CPO
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M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
M9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS
M1&9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/DQE<W,Z("!5;F%M;W)T:7IE9"!D96)T
M(&1I<V-O=6YT(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/CQS=7`@<W1Y;&4],T1V97)T:6-A;"UA
M;&EG;CIT;W`[;&EN92UH96EG:'0Z,3(P)3MF;VYT+7-I>F4Z-W!T/B@Q*3PO
M<W5P/CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I8V%L+6%L
M:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP
M861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[(')O=W-P86X]
M,T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1O=F5R9FQO=SIH:61D96X[
M9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH
M97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^
M/'1D(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O
M;3MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O
M='1O;3HR<'@[8F]R9&5R+71O<#HS<'@@9&]U8FQE(",P,#`P,#`[)R!R;W=S
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M<#HS<'@@9&]U8FQE(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$
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M9RUB;W1T;VTZ,G!X.V)O<F1E<BUT;W`Z,W!X(&1O=6)L92`C,#`P,#`P.R<@
M<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N
M="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^)B,X,C$R.SPO9F]N=#X\+V1I=CX\+W1D/CQT
M9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+71O<#HS
M<'@@9&]U8FQE(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
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M;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MB
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M<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C
M,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CLG(')O=W-P86X],T0Q
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M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P
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M(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[)R!R;W=S<&%N/3-$
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M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@
M<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F;&]W
M.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D
M:78^/"]T9#X\=&0@8V]L<W!A;CTS1#(@<W1Y;&4],T0G=F5R=&EC86PM86QI
M9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D
M9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ
M,G!X.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG
M:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^*#0L-#`S/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M
M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M<FEG:'0Z,G!X.W!A
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M:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P
M,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG
M+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA
M;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXH-2PQ-C$\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUR:6=H
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O
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M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT
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M;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P
M,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB
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M<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A
M9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$
M,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF
M;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE
M<FET.V9O;G0M<VEZ93HQ,'!T.SXT,BPU-#4\+V9O;G0^/"]D:78^/"]T9#X\
M=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T
M;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F
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M=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P
M,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG
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M.C-P>"!D;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[
M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X]
M,T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT
M.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/C,L,S@V/"]F;VYT/CPO9&EV/CPO=&0^
M/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T
M=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E
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M<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W!A9&1I;F<M=&]P.C$S<'@[=&5X
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M;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.SX\9&EV('-T
M>6QE/3-$<&%D9&EN9RUL969T.C!P>#MT97AT+6EN9&5N=#HP<'@[;&EN92UH
M96EG:'0Z;F]R;6%L.W!A9&1I;F<M=&]P.C$P<'@[/CQT86)L92!C96QL<&%D
M9&EN9STS1#`@8V5L;'-P86-I;F<],T0P('-T>6QE/3-$)V9O;G0M9F%M:6QY
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M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO
M9&EV/CPO=&0^/'1D(&-O;'-P86X],T0S('-T>6QE/3-$=F5R=&EC86PM86QI
M9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
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M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^665A<B`Q/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W
M<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ
M<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^-#`S/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG<F]U
M;F0M8V]L;W(Z(V-C965F9CL@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I
M=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.SX\8G(@8VQE87(],T1N;VYE+SX\+V9O;G0^/"]D:78^/"]T9#X\+W1R/CQT
M<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[<&%D9&EN9RUL
M969T.C$R<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP
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M;VYT+7-I>F4Z,3!P=#L^665A<B`U/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O
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M86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C
M,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
M;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT
M+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C0L-#(T/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O
M;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS
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M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D
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M.V)O<F1E<BUT;W`Z,W!X(&1O=6)L92`C,#`P,#`P.R<@<F]W<W!A;CTS1#$^
M/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C%P=#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M<'0[/B8C,38P.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T
M:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+71O<#HS<'@@9&]U8FQE(",P,#`P
M,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X
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M9RUT;W`Z-G!X.W1E>'0M86QI9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z,3!P=#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SY/;B!*=6YE(#(P+"`R,#$S+"!T:&4@0V]M<&%N>2!C;&]S960@86X@
M;V9F97)I;F<@;V8@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C
M;W)A=&EO;CIN;VYE.SXD,S@N,"!M:6QL:6]N/"]F;VYT/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^(&EN(&%G
M9W)E9V%T92!P<FEN8VEP86P@86UO=6YT(&]F(#PO9F]N=#X\9F]N="!S='EL
M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z
M(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^."XP)3PO9F]N=#X\9F]N
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M+"`R,#$X+"!U;FQE<W,@96%R;&EE<B!R961E96UE9"P@<F5P=7)C:&%S960@
M;W(@8V]N=F5R=&5D+B!4:&4@3F]T97,@87)E(&-O;G9E<G1I8FQE(&EN=&\@
M<VAA<F5S(&]F('1H92!#;VUP86YY)W,@8V]M;6]N('-T;V-K(&%T(&$@8V]N
M=F5R<VEO;B!R871E(&]F(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT
M+61E8V]R871I;VXZ;F]N93L^-C0U+C$V,3,\+V9O;G0^/&9O;G0@<W1Y;&4]
M,T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@<VAA<F5S
M(&]F(&-O;6UO;B!S=&]C:R!P97(@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P
M.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SXD,2PP,#`\+V9O;G0^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@<')I
M;F-I<&%L(&%M;W5N="!O9B!C;VYV97)T:6)L92!N;W1E<RP@97%U:79A;&5N
M="!T;R!A(&-O;G9E<G-I;VX@<')I8V4@;V8@87!P<F]X:6UA=&5L>2`\+V9O
M;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[/B0Q
M+C4U/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z,3!P=#L^("!P97(@<VAA<F4@;V8@8V]M;6]N('-T;V-K+B`@
M5&AE(&YE="!P<F]C965D<R!O9B!T:&4@;V9F97)I;F<@=&\@=&AE($-O;7!A
M;GD@=V5R92!A<'!R;WAI;6%T96QY(#PO9F]N=#X\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P
M,#MT97AT+61E8V]R871I;VXZ;F]N93L^)#,U+C4@;6EL;&EO;CPO9F]N=#X\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/BP@869T97(@9&5D=6-T:6YG('5N9&5R=W)I=&EN9R!D:7-C;W5N=',L
M(&-O;6UI<W-I;VYS(&%N9"!O9F9E<FEN9R!E>'!E;G-E<RX@($9I;F%N8VEN
M9R!C;W-T<R!O9B`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O
M<F%T:6]N.FYO;F4[/B0R+C4@;6EL;&EO;CPO9F]N=#X\9F]N="!S='EL93TS
M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B!A<W-O8VEA
M=&5D('=I=&@@=&AI<R!D96)T(&]F9F5R:6YG(&%R92!B96EN9R!A;6]R=&EZ
M960@;W9E<B!T:&4@=&5R;2!O9B!T:&4@9&5B="X@070@2G5L>2`S,2P@,C`Q
M,RP@=&AE<V4@8V]S=',@87)E(&-A<&ET86QI>F5D(&EN($]T:&5R(&-U<G)E
M;G0@87-S971S(&9O<B!T:&4@8W5R<F5N="!P;W)T:6]N(&%N9"!/=&AE<B!A
M<W-E=',L(&YE="!F;W(@=&AE(&QO;F<M=&5R;2!P;W)T:6]N+B`\+V9O;G0^
M/"]D:78^/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[<&%D9&EN9RUT
M;W`Z-G!X.W1E>'0M86QI9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z,3!P=#L^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.SY792!E=F%L=6%T960@=&AE(&EN<W1R=6UE;G0@9F]R(&5M8F5D9&5D(&1E
M<FEV871I=F5S(&%N9"!B:69U<F-A=&EO;B!T:&5R96]F+B`@5&AE<F4@:7,@
M82!C:&%N9V4@;V8@8V]N=')O;"!P=70@<F5D96UP=&EO;B!A;F0@86X@:6YT
M97)E<W0@;6%K92UW:&]L92!P87EM96YT('5P;VX@8V]N=F5R<VEO;B!F96%T
M=7)E(&5M8F5D9&5D(&EN('1H92!.;W1E<R!W:&EC:"!E86-H(')E<75I<F4@
M8FEF=7)C871I;VX@9G)O;2!T:&4@:&]S="!D96)T(&-O;G1R86-T+B`@5&AE
M(&%G9W)E9V%T92!F86ER('9A;'5E(&]F('1H97-E(&1E<FEV871I=F5S(&%T
M($IU;F4@,C`L(#(P,3,@=V%S(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT
M97AT+61E8V]R871I;VXZ;F]N93L^)#,N,B!M:6QL:6]N/"]F;VYT/CQF;VYT
M('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^
M+B`@5&AE(&%G9W)E9V%T92!F86ER('9A;'5E(&]F('1H97-E(&1E<FEV871I
M=F5S(&%T($IU;'D@,S$L(#(P,3,@:7,@/"]F;VYT/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P
M,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SXD,RXU(&UI;&QI;VX\+V9O;G0^
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M/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W!A9&1I;F<M
M=&]P.C$S<'@[=&5X="UA;&EG;CIJ=7-T:69Y.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/D%S(&]F($IU;'D@,S$L(#(P,3,L('1H92!#;VUP86YY(&AA<R!A;B`\
M+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[
M/B0X+C`@;6EL;&EO;CPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY
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M;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^)#4N,"!M:6QL:6]N
M/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT
M+7-I>F4Z,3!P=#L^(&]N($%P<FEL(#$R+"`R,#$S+B!4:&4@8W)E9&ET(&9A
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M;G0@97AP:7)A=&EO;B!D871E(&ES($%P<FEL(#(L(#(P,30N)B,Q-C`[(%1H
M92!O=71S=&%N9&EN9R!P<FEN8VEP86P@8F%L86YC92!O9B!T:&4@9F%C:6QI
M='D@=VEL;"!B96%R(&EN=&5R97-T+"!A="!T:&4@;W!T:6]N(&]F('1H92!#
M;VUP86YY(&]F(&5I=&AE<B!T:&4@;VYE+6UO;G1H($Q)0D]2('!L=7,@,2XU
M('!E<F-E;G0@;W(@=&AE('!R:6UE(')A=&4@;V8@2E`@36]R9V%N($-H87-E
M+B!4:&4@9F%C:6QI='D@:7,@<V5C=7)E9"!B>2!C97)T86EN('=O<FMI;F<@
M8V%P:71A;"!A<W-E=',@86YD(&=E;F5R86P@:6YT86YG:6)L97,L('5P('1O
M('1H92!A;6]U;G0@;V8@=&AE(&]U='-T86YD:6YG(&9A8VEL:71Y(&)A;&%N
M8V4N("!!="!*=6QY(#,Q+"`R,#$S+"!T:&4@;W5T<W1A;F1I;F<@86UO=6YT
M(&]W960@=6YD97(@=&AI<R!F86-I;&ET>2!W87,@/"]F;VYT/CQF;VYT('-T
M>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO
M<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SXD-"XP(&UI;&QI;VX\
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M(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^)#,N,R!M:6QL:6]N/"]F
M;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I
M>F4Z,3!P=#L^(&%N9"`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD
M96-O<F%T:6]N.FYO;F4[/B0S+C4@;6EL;&EO;CPO9F]N=#X\9F]N="!S='EL
M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B!F;W(@
M=&AE('!E<FEO9',@96YD960@2G5L>2`S,2P@,C`Q,R!A;F0@3V-T;V)E<B8C
M,38P.S,Q+"`R,#$R+"!R97-P96-T:79E;'DN(#PO9F]N=#X\+V1I=CX\9&EV
M('-T>6QE/3-$;&EN92UH96EG:'0Z,3(P)3MT97AT+6%L:6=N.FIU<W1I9GD[
M9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH
M97)I=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L96%R/3-$;F]N92\^/"]F;VYT
M/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M86QI
M9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SY/;B!-87)C:"`U+"`R
M,#$S('1H92!#;VUP86YY(&-L;W-E9"!O;B!A(&YE=R!L;VYG+71E<FT@;&]A
M;B!A9W)E96UE;G0@=VET:"!T:&4@0V]N;F5C=&EC=70@0VQE86X@16YE<F=Y
M(&%N9"8C,38P.T9I;F%N8V4@26YV97-T;65N="!!=71H;W)I='D@*$-%1DE!
M*2!T;W1A;&EN9R`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O
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M;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SXU+C`E/"]F;VYT
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M:61G97!O<G0@8V]N=')A8W1S+B!!9'9A;F-E<R!O9B`D/"]F;VYT/CQF;VYT
M('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC
M;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SXR+C8@;6EL;&EO
M;CPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.C$P<'0[/B!A;F0@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF
M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E
M>'0M9&5C;W)A=&EO;CIN;VYE.SXD,"XY(&UI;&QI;VX\+V9O;G0^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXL
M(')E<W!E8W1I=F5L>2P@=V5R92!M861E('5N9&5R('1H92!#149)02!L;V%N
M(&1U<FEN9R!T:&4@<V5C;VYD('%U87)T97(@86YD('1H:7)D('%U87)T97(@
M;V8@9FES8V%L('EE87(@,C`Q,RX@(%1H92!#;VYN96-T:6-U="!#;&5A;B!%
M;F5R9WD@1G5N9"!.;W1E(&EN('1H92!A;6]U;G0@;W5T<W1A;F1I;F<@;V8@
M/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT
M+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE
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M.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^)#0N
M-"!M:6QL:6]N/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH
M97)I=#MF;VYT+7-I>F4Z,3!P=#L^+CPO9F]N=#X\+V1I=CX\+V1I=CX\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@
M/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S$Y-V-B.#$S
M7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W-39D-PT*0V]N=&5N="U,;V-A=&EO
M;CH@9FEL93HO+R]#.B\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C
M-S4V9#<O5V]R:W-H965T<R]3:&5E=#$V+FAT;6P-"D-O;G1E;G0M5')A;G-F
M97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@
M=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH
M96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N
M=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP
M93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!2
M96UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D
M>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%344^#0H@
M("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q
M(')O=W-P86X],T0R/CQS=')O;F<^4VAA<F4M0F%S960@0V]M<&5N<V%T:6]N
M(%!L86YS/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS
M1'1H(&-O;'-P86X],T0Q/CD@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@
M,S$L(#(P,3,\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/CQS=')O;F<^1&ES8VQO<W5R92!O9B!#;VUP96YS871I;VX@4F5L871E9"!#
M;W-T<RP@4VAA<F4M8F%S960@4&%Y;65N=',@6T%B<W1R86-T73PO<W1R;VYG
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y3:&%R92U"87-E
M9"!#;VUP96YS871I;VX@4&QA;G,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
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M:&%S92!0;&%N("AT:&4@)B,X,C(P.T534%`F(S@R,C$[*2X@(%=E(&%C8V]U
M;G0@9F]R('-T;V-K(&%W87)D<R!T;R!E;7!L;WEE97,@86YD(&YO;BUE;7!L
M;WEE92!D:7)E8W1O<G,@=6YD97(@=&AE(&9A:7(@=F%L=64@;65T:&]D+B`@
M5V4@9&5T97)M:6YE('1H92!F86ER('9A;'5E(&]F('-T;V-K(&]P=&EO;G,@
M870@=&AE(&=R86YT(&1A=&4@=7-I;F<@=&AE($)L86-K+5-C:&]L97,@=F%L
M=6%T:6]N(&UO9&5L+B`@5&AE(&UO9&5L(')E<75I<F5S('5S('1O(&UA:V4@
M97-T:6UA=&5S(&%N9"!A<W-U;7!T:6]N<R!R96=A<F1I;F<@=&AE(&5X<&5C
M=&5D(&QI9F4@;V8@=&AE(&%W87)D+"!T:&4@<FES:RUF<F5E(&EN=&5R97-T
M(')A=&4L('1H92!E>'!E8W1E9"!V;VQA=&EL:71Y(&]F(&]U<B!C;VUM;VX@
M<W1O8VL@<')I8V4@86YD('1H92!E>'!E8W1E9"!D:79I9&5N9"!Y:65L9"X@
M5&AE(&9A:7(@=F%L=64@;V8@<F5S=')I8W1E9"!S=&]C:R!U;FET<R`H(E)3
M52(I(&%N9"!R97-T<FEC=&5D('-T;V-K(&%W87)D<R`H)B,X,C(P.U)3028C
M.#(R,3LI(&ES(&)A<V5D(&]N('1H92!C;VUM;VX@<W1O8VL@<')I8V4@;VX@
M=&AE(&1A=&4@;V8@9W)A;G0N("!4:&4@9F%I<B!V86QU92!O9B!S=&]C:R!A
M=V%R9',@:7,@86UO<G1I>F5D('1O(&5X<&5N<V4@;W9E<B!T:&4@=F5S=&EN
M9R!P97)I;V0L('=H:6-H(&ES(&=E;F5R86QL>2!F;W5R('EE87)S+B`@/"]F
M;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M
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M86X[9F]N="US:7IE.C$P<'0[=VED=&@Z,3`P)3MB;W)D97(M8V]L;&%P<V4Z
M8V]L;&%P<V4[=&5X="UA;&EG;CIL969T.R<^/'1R/CQT9"!C;VQS<&%N/3-$
M,38@<F]W<W!A;CTS1#$^/"]T9#X\+W1R/CQT<CX\=&0@=VED=&@],T0V-R4@
M<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@=VED=&@],T0Q)2!R
M;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\+W1D/CQT9"!W:61T:#TS1#8E(')O
M=W-P86X],T0Q(&-O;'-P86X],T0Q/CPO=&0^/'1D('=I9'1H/3-$,24@<F]W
M<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@=VED=&@],T0Q)2!R;W=S
M<&%N/3-$,2!C;VQS<&%N/3-$,3X\+W1D/CQT9"!W:61T:#TS1#$E(')O=W-P
M86X],T0Q(&-O;'-P86X],T0Q/CPO=&0^/'1D('=I9'1H/3-$-24@<F]W<W!A
M;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@=VED=&@],T0Q)2!R;W=S<&%N
M/3-$,2!C;VQS<&%N/3-$,3X\+W1D/CQT9"!W:61T:#TS1#$E(')O=W-P86X]
M,T0Q(&-O;'-P86X],T0Q/CPO=&0^/'1D('=I9'1H/3-$,24@<F]W<W!A;CTS
M1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@=VED=&@],T0U)2!R;W=S<&%N/3-$
M,2!C;VQS<&%N/3-$,3X\+W1D/CQT9"!W:61T:#TS1#$E(')O=W-P86X],T0Q
M(&-O;'-P86X],T0Q/CPO=&0^/'1D('=I9'1H/3-$,24@<F]W<W!A;CTS1#$@
M8V]L<W!A;CTS1#$^/"]T9#X\=&0@=VED=&@],T0Q)2!R;W=S<&%N/3-$,2!C
M;VQS<&%N/3-$,3X\+W1D/CQT9"!W:61T:#TS1#8E(')O=W-P86X],T0Q(&-O
M;'-P86X],T0Q/CPO=&0^/'1D('=I9'1H/3-$,24@<F]W<W!A;CTS1#$@8V]L
M<W!A;CTS1#$^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA
M;&EG;CIB;W1T;VT[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[
M<&%D9&EN9RUB;W1T;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.R!R;W=S<&%N
M/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T
M.V9O;G0M<VEZ93HX<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH
M97)I=#MF;VYT+7-I>F4Z.'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\
M=&0@8V]L<W!A;CTS1#<@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T
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M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO
M9&EV/CPO=&0^/'1D(&-O;'-P86X],T0W('-T>6QE/3-$)W9E<G1I8V%L+6%L
M:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A
M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P
M>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[)R!R;W=S
M<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIC96YT97([9F]N="US
M:7IE.CAP=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O
M;G0M<VEZ93HX<'0[9F]N="UW96EG:'0Z8F]L9#L^,C`Q,SPO9F]N=#X\+V1I
M=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R
M9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X
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M(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D
M:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[)R!R;W=S<&%N/3-$
M,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIC96YT97([9F]N="US:7IE.CAP
M=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HX<'0[9F]N="UW96EG:'0Z8F]L9#L^,C`Q,CPO9F]N=#X\+V1I=CX\+W1D
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M)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0S('-T>6QE
M/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S
M;VQI9"`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
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M,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O
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M;CIT;W`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR
M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG
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M;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$
M,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T
M.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE
M.C$P<'0[/B0\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC
M86PM86QI9VXZ8F]T=&]M.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D
M:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.V)O<F1E<BUT;W`Z,7!X
M('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV
M('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.SXQ-38\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMB;W)D97(M
M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS
M1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P
M=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HQ,'!T.SX\8G(@8VQE87(],T1N;VYE+SX\+V9O;G0^/"]D:78^/"]T9#X\
M=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC
M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M(V-C965F9CMB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A
M;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F
M=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXD/"]F;VYT/CPO9&EV/CPO=&0^/'1D
M('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O
M;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
M>#MB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@
M8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N
M="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^-#,W/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T
M>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R
M.B-C8V5E9F8[8F]R9&5R+71O<#HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P
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M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[
M/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
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M+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[<&%D9&EN
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M86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T
M=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O
M;'-P86X],T0R('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I
M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
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M,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R
M('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR
M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A
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M='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E
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M<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC
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M,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR
M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG
M+7)I9VAT.C)P>#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y
M;&4],T1O=F5R9FQO=SIH:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T
M>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q
M-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$
M)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI
M9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+6QE
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M<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[)R!R;W=S
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M(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUL969T
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M;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CLG(')O=W-P
M86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE
M9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L96%R/3-$;F]N92\^/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T
M=&]M.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+6QE9G0Z,G!X
M.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR
M:6=H=#HR<'@[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4]
M,T1O=F5R9FQO=SIH:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[
M/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$)W9E
M<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C
M,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+6QE9G0Z
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M;&ED(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.R<@<F]W<W!A
M;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F
M=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX\8G(@8VQE87(],T1N;VYE+SX\+V9O
M;G0^/"]D:78^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA
M;&EG;CIT;W`[<&%D9&EN9RUL969T.C(X<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
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M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P
M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
M=&]M.C)P>#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4]
M,T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)#PO9F]N
M=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T
M;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUT
M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q(&-O;'-P
M86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ
M93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.C$P<'0[/C4Y-CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS
M1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U
M8FQE(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T
M>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQB
M<B!C;&5A<CTS1&YO;F4O/CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS
M1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U
M8FQE(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[
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M;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q
M(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N
M="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^)#PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL
M93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@
M9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
M.C)P>#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T
M97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS
M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C8W-#PO9F]N
M=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T
M;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[)R!R;W=S<&%N
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M+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE
M/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D
M;W5B;&4@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P
M>#MP861D:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$
M,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T
M.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE
M.C$P<'0[/B0\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC
M86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P
M,#`P.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[)R!R;W=S
M<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR
M:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXQ+#8Q,SPO9F]N=#X\+V1I=CX\
M+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R
M+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS
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M=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P
M,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG
M+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T
M>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B0\
M+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I
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M<'@@9&]U8FQE(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
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M:7IE<R!S=&]C:R!O<'1I;VX@86-T:79I='D@9F]R('1H92`\+V9O;G0^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[/FYI;F4@;6]N
M=&AS(&5N9&5D($IU;'D@,S$L(#(P,3,\+V9O;G0^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXZ("`\+V9O;G0^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,7!T.SX@/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ
M,C`E.V9O;G0M<VEZ93HY<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z.7!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/&1I
M=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[9F]N="US:7IE.C$P<'0[/CQD
M:78@<W1Y;&4],T1P861D:6YG+6QE9G0Z,'!X.W1E>'0M:6YD96YT.C!P>#ML
M:6YE+6AE:6=H=#IN;W)M86P[<&%D9&EN9RUT;W`Z,3!P>#L^/'1A8FQE(&-E
M;&QP861D:6YG/3-$,"!C96QL<W!A8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF
M86UI;'DZ5&EM97,@3F5W(%)O;6%N.V9O;G0M<VEZ93HQ,'!T.W=I9'1H.CDY
M+C@P-3`V.#(R-C$R,#@U)3MB;W)D97(M8V]L;&%P<V4Z8V]L;&%P<V4[=&5X
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M97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^
M/'1D(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O
M;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M;&5F
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D
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M;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D
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M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A
M;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE
M.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT
M+7-I>F4Z,3!P=#L^,RPQ,C`L-#4V/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T
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M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$@
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M="US:7IE.C$P<'0[/C`N.30\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4]
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M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[8F%C:V=R;W5N9"UC
M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+7)I
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M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV
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M;G0M<VEZ93HQ,'!T.SY/=71S=&%N9&EN9R!A="!*=6QY(#,Q+"`R,#$S/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG
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M=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.R<@<F]W<W!A
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M92\^/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E
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M,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SY*=6QY)B,Q-C`[,S$L(#(P
M,3,\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O
M;G0M<VEZ93HQ,'!T.SXL('1H97)E('=E<F4@/"]F;VYT/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC
M,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SXU+#$Q,RPP-S<\+V9O;G0^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SX@4E-!)W,@86YD(%)352=S(&]U='-T86YD:6YG('=I=&@@82!W96EG
M:'1E9"!A=F5R86=E('!E<B!S:&%R92!F86ER('9A;'5E(&]F(#PO9F]N=#X\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^)#$N,3D\
M+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.SXN("!4:&5R92!W97)E(#PO9F]N=#X\9F]N="!S='EL93TS
M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P
M,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^.3$X+#DQ.3PO9F]N=#X\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M/B!24T$G<R!A;F0@4E-5)W,@9W)A;G1E9"!D=7)I;F<@=&AE(#PO9F]N=#X\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^;FEN92!M
M;VYT:',@96YD960@2G5L>2`S,2P@,C`Q,SPO9F]N=#X\9F]N="!S='EL93TS
M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B!A;F0@9F]R
M9F5I='5R97,@=&]T86QE9"`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X
M="UD96-O<F%T:6]N.FYO;F4[/C$L.3,R/"]F;VYT/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^(&1U<FEN9R!T
M:&ES('!E<FEO9"X@($1U<FEN9R!T:&4@<V5C;VYD('%U87)T97(@;V8@9FES
M8V%L('EE87(@,C`Q,RP@=&AE($-O;7!A;GD@97-T86)L:7-H960@86X@:6YT
M97)N871I;VYA;"!A=V%R9"!P<F]G<F%M('1O('!R;W9I9&4@4E-5)W,@9F]R
M('1H92!B96YE9FET(&]F(&-E<G1A:6X@96UP;&]Y965S(&]U='-I9&4@=&AE
M(%5N:71E9"!3=&%T97,N("`\+V9O;G0^/"]D:78^/&1I=B!S='EL93TS1&QI
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M:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R
M871I;VXZ;F]N93L^;FEN92!M;VYT:',@96YD960@2G5L>2`S,2P@,C`Q,SPO
M9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[/BP@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C
M;W)A=&EO;CIN;VYE.SXR,C0L-S@Y/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^('-H87)E<R!W97)E
M(&ES<W5E9"!U;F1E<B!T:&4@15-04"!A="!A('!E<B!S:&%R92!C;W-T(&]F
M(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N
M93L^)#`N-SD\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE
M<FET.V9O;G0M<VEZ93HQ,'!T.SXN("!4:&5R92!W97)E(#PO9F]N=#X\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^-30Y+#4X-#PO
M9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[/B!S:&%R97,@;V8@8V]M;6]N('-T;V-K(')E<V5R=F5D(&9O
M<B!I<W-U86YC92!U;F1E<B!T:&4@15-04"!A<R!O9B`\+V9O;G0^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O
M;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[/DIU;'DF(S$V,#LS
M,2P@,C`Q,SPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[/BX\+V9O;G0^/"]D:78^/"]D:78^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO
M8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\Q.3=C8C@Q,U]B
M,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<-"D-O;G1E;G0M3&]C871I;VXZ
M(&9I;&4Z+R\O0SHO,3DW8V(X,3-?8C,W-E\T931A7S@T-F9?8C,P-38W8S<U
M-F0W+U=O<FMS:&5E=',O4VAE970Q-RYH=&UL#0I#;VYT96YT+51R86YS9F5R
M+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E
M>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A
M9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E
M;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4]
M,T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M
M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^
M#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14U%/@T*("`@
M("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R
M;W=S<&%N/3-$,CX\<W1R;VYG/E-H87)E:&]L9&5R<R<@17%U:71Y("A$969I
M8VET*3QB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:"!C;VQS<&%N/3-$,3XY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*=6PN(#,Q
M+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\
M<W1R;VYG/D5Q=6ET>2!;06)S=')A8W1=/"]S=')O;F<^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/E-H87)E:&]L9&5R<R<@17%U:71Y("A$
M969I8VET*3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/&1I=B!S
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M/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W!A9&1I;F<M
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M=6ET>2`H9&5F:6-I="D@=V5R92!A<R!F;VQL;W=S(&9O<B!T:&4@/"]F;VYT
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SYN:6YE
M(&UO;G1H<R!E;F1E9"!*=6QY(#,Q+"`R,#$S/"]F;VYT/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^.CPO9F]N
M=#X\+V1I=CX\9&EV('-T>6QE/3-$;&EN92UH96EG:'0Z,3(P)3MF;VYT+7-I
M>F4Z.7!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.CEP=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L
M:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.SX\9&EV('-T>6QE/3-$
M<&%D9&EN9RUL969T.C!P>#MT97AT+6EN9&5N=#HP<'@[;&EN92UH96EG:'0Z
M;F]R;6%L.W!A9&1I;F<M=&]P.C$P<'@[/CQT86)L92!C96QL<&%D9&EN9STS
M1#`@8V5L;'-P86-I;F<],T0P('-T>6QE/3-$)V9O;G0M9F%M:6QY.E1I;65S
M($YE=R!2;VUA;CMF;VYT+7-I>F4Z,3!P=#MW:61T:#HQ,#`E.V)O<F1E<BUC
M;VQL87!S93IC;VQL87!S93MT97AT+6%L:6=N.FQE9G0[)SX\='(^/'1D(&-O
M;'-P86X],T0Q,B!R;W=S<&%N/3-$,3X\+W1D/CPO='(^/'1R/CQT9"!W:61T
M:#TS1#8R)2!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\+W1D/CQT9"!W:61T
M:#TS1#$E(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CPO=&0^/'1D('=I9'1H
M/3-$,3`E(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CPO=&0^/'1D('=I9'1H
M/3-$,24@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@=VED=&@]
M,T0Q)2!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\+W1D/CQT9"!W:61T:#TS
M1#$E(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CPO=&0^/'1D('=I9'1H/3-$
M,3`E(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CPO=&0^/'1D('=I9'1H/3-$
M,24@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@=VED=&@],T0Q
M)2!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\+W1D/CQT9"!W:61T:#TS1#$E
M(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CPO=&0^/'1D('=I9'1H/3-$,3`E
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M:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P
M,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG
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M>F4Z.'!T.V9O;G0M=V5I9VAT.F)O;&0[/D5Q=6ET>2`H1&5F:6-I="D\+V9O
M;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T
M;VT[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB
M;W1T;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS
M<&%N/3-$,3X\9&EV('-T>6QE/3-$;W9E<F9L;W<Z:&ED9&5N.V9O;G0M<VEZ
M93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.C$P<'0[/B8C,38P.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!C;VQS
M<&%N/3-$,R!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R
M+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A
M9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H
M=#HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIC
M96YT97([9F]N="US:7IE.CAP=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HX<'0[9F]N="UW96EG:'0Z8F]L9#L^3F]N
M8V]N=')O;&QI;F<\+V9O;G0^/"]D:78^/&1I=B!S='EL93TS1'1E>'0M86QI
M9VXZ8V5N=&5R.V9O;G0M<VEZ93HX<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF
M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z.'!T.V9O;G0M=V5I9VAT.F)O;&0[
M/FEN=&5R97-T/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC
M86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z
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M8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN
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M+"`R,#$R/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P
M>#MP861D:6YG+6)O='1O;3HR<'@[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F
M.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C
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M<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N
M/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z
M,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.SXQ-"PU,#D\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4]
M,T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG<F]U;F0M8V]L;W(Z(V-C
M965F9CMB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS
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M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT
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M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
M=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A
M;CTS1#$^/&1I=B!S='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z
M,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4]
M,T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[<&%D9&EN9RUL969T.C)P>#MP861D
M:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.V)A8VMG<F]U;F0M8V]L
M;W(Z(V-C965F9CL@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL
M93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXD/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T
M=&]M.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+71O<#HR<'@[
M<&%D9&EN9RUB;W1T;VTZ,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
M9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SXQ-"PQ,C@\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T
M:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.R!R
M;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG
M;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQB<B!C;&5A<CTS1&YO;F4O
M/CPO9F]N=#X\+V1I=CX\+W1D/CPO='(^/'1R/CQT9"!S='EL93TS1'9E<G1I
M8V%L+6%L:6=N.G1O<#MP861D:6YG+6QE9G0Z,CAP>#MP861D:6YG+71O<#HR
M<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.R!R;W=S
M<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL
M969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY
M.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/D-O;6UO;B!S=&]C:R!I<W-U960@
M9F]R(&%C<75I<VET:6]N/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X]
M,T0R('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W
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M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP
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M-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$
M=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$^/&1I
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M=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D
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M;G0M<VEZ93HQ,'!T.SXH,C`\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4]
M,T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[<&%D9&EN9RUR:6=H=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$@
M8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT
M+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.SXI/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE
M/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT
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M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO
M9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$=F5R=&EC86PM86QI
M9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
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M.C(X<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D
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M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
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M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@
M<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N
M="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^*#$U-#PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S
M='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R
M.B-C8V5E9F8[<&%D9&EN9RUR:6=H=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
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M<R`F(S@R,3$[(%-E<FEE<R!"/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P
M86X],T0R('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M
M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@
M<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N
M="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^*#(L-#`P/"]F;VYT/CPO9&EV/CPO=&0^/'1D
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M-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$
M=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$^/&1I
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M97)T:6-A;"UA;&EG;CIT;W`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A
M9&1I;F<M;&5F=#HR.'!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O
M;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[(')O=W-P86X],T0Q(&-O;'-P86X]
M,T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P
M<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I
M>F4Z,3!P=#L^3W1H97(@8V]M<')E:&5N<VEV92!L;W-S("T@(&9O<F5I9VX@
M8W5R<F5N8WD@=')A;G-L871I;VX@861J=7-T;65N=',\+V9O;G0^/"]D:78^
M/"]T9#X\=&0@8V]L<W!A;CTS1#(@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB
M;W1T;VT[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR
M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A
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M9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z
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M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A
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M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV
M/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D
M(&-O;'-P86X],T0R('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A
M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
M.C)P>#L@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG
M:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,X,C$R.SPO9F]N=#X\+V1I=CX\
M+W1D/CQT9"!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3L@<F]W<W!A
M;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F
M=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX\8G(@8VQE87(],T1N;VYE+SX\+V9O
M;G0^/"]D:78^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA
M;&EG;CIT;W`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F
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M('-O;&ED(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I
M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
M>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT
M.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/B@R-"PV-3@\+V9O;G0^/"]D:78^/"]T
M9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB
M;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E
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M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG
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M(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O
M=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M
M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[
M9F]N="US:7IE.C$P<'0[/B@V-C0\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y
M;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X
M('-O;&ED(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I
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M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
M>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F
M;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS1#(@<W1Y;&4],T0G=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[
M8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q
M/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T
M.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE
M.C$P<'0[/B@R-2PS,C(\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G
M=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED
M(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M<FEG
M:'0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[)R!R
M;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG
M;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/BD\+V9O;G0^/"]D:78^/"]T
M9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[<&%D
M9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ
M,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$
M,3X\9&EV('-T>6QE/3-$9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^0F%L86YC92!A
M="!*=6QY(#,Q+"`R,#$S/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$
M)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B
M;&4@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP
M861D:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
M9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/B0\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P
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M;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M<FEG:'0Z,G!X.W!A
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M;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN
M9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X
M.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M
M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXD/"]F;VYT/CPO9&EV
M/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D
M97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+71O<#HR<'@[
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M,#`P,#`[<&%D9&EN9RUR:6=H=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D
M('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M
M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M
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M92`C,#`P,#`P.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[
M)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA
M;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXH."PU-S0\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M<FEG
M:'0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[)R!R
M;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG
M;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/BD\+V9O;G0^/"]D:78^/"]T
M9#X\+W1R/CPO=&%B;&4^/"]D:78^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX\8G(@8VQE87(],T1N;VYE+SX\
M+V9O;G0^/"]D:78^/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[=&5X
M="UA;&EG;CIC96YT97([9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L96%R
M/3-$;F]N92\^/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H
M=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M
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M:&5R:70[9F]N="US:7IE.C$P<'0[/D]N($1E8V5M8F5R(#(P+"`R,#$R+"!T
M:&4@0V]M<&%N>2!I<W-U960@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF
M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E
M>'0M9&5C;W)A=&EO;CIN;VYE.SXS+C4@;6EL;&EO;CPO9F]N=#X\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B!S
M:&%R97,@;V8@8V]M;6]N('-T;V-K(&9O<B!T:&4@<F5M86EN:6YG(#PO9F]N
M=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE
M.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^-C$@
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M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@
M(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\Q.3=C8C@Q
M,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<-"D-O;G1E;G0M3&]C871I
M;VXZ(&9I;&4Z+R\O0SHO,3DW8V(X,3-?8C,W-E\T931A7S@T-F9?8C,P-38W
M8S<U-F0W+U=O<FMS:&5E=',O4VAE970Q."YH=&UL#0I#;VYT96YT+51R86YS
M9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z
M('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\
M:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O
M;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y
M<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@
M4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O
M9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14U%/@T*
M("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$
M,2!R;W=S<&%N/3-$,CX\<W1R;VYG/DQO<W,@4&5R(%-H87)E/&)R/CPO<W1R
M;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q
M/CD@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^
M#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L(#(P,3,\8G(^/"]T
M:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^16%R;FEN
M9W,@4&5R(%-H87)E(%M!8G-T<F%C=%T\+W-T<F]N9SX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^3&]S<R!097(@4VAA<F4\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQD:78@<W1Y;&4],T0G9F]N="UF86UI
M;'DZ5&EM97,@3F5W(%)O;6%N.V9O;G0M<VEZ93HQ,'!T.R<^/&1I=B!S='EL
M93TS1&QI;F4M:&5I9VAT.C$R,"4[<&%D9&EN9RUT;W`Z,3AP>#MF;VYT+7-I
M>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O
M;G0M<VEZ93HQ,'!T.V9O;G0M=V5I9VAT.F)O;&0[/DQO<W,@4&5R(%-H87)E
M/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W!A
M9&1I;F<M=&]P.C9P>#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SY4:&4@8V%L8W5L
M871I;VX@;V8@8F%S:6,@86YD(&1I;'5T960@;&]S<R!P97(@<VAA<F4@=V%S
M(&%S(&9O;&QO=W,Z/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE
M:6=H=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.SX\9&EV('-T>6QE/3-$<&%D9&EN
M9RUL969T.C!P>#MT97AT+6EN9&5N=#HP<'@[;&EN92UH96EG:'0Z;F]R;6%L
M.W!A9&1I;F<M=&]P.C$P<'@[/CQT86)L92!C96QL<&%D9&EN9STS1#`@8V5L
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M;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP
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M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG
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M(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D
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M=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L
M<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I
M>F4Z.'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.CAP=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P
M86X],T0S('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M
M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT
M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.F-E
M;G1E<CMF;VYT+7-I>F4Z.'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY
M.FEN:&5R:70[9F]N="US:7IE.CAP=#MF;VYT+7=E:6=H=#IB;VQD.SXR,#$S
M/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P
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M;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE
M9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D
M9&EN9RUR:6=H=#HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X
M="UA;&EG;CIC96YT97([9F]N="US:7IE.CAP=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HX<'0[9F]N="UW96EG:'0Z
M8F]L9#L^,C`Q,SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P
M.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[(')O
M=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1O=F5R9FQO=SIH
M:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV
M/CPO=&0^/'1D(&-O;'-P86X],T0S('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N
M.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I
M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
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M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO
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M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV
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M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO
M9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A
M8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+6QE9G0Z,G!X.W!A9&1I
M;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR
M<'@[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1O=F5R
M9FQO=SIH:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT
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M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F
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M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[
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M-C`[/"]F;VYT/CPO9&EV/CPO=&0^/"]T<CX\='(^/'1D('-T>6QE/3-$=F5R
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M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$@
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M-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI
M9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
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M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B@Q,"PP,3`\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[
M<&%D9&EN9RUR:6=H=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
M=&]M.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS
M1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4]
M,T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXI/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M,T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUL969T.C(X<'@[<&%D9&EN9RUT;W`Z
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS
M1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P
M<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I
M>F4Z,3!P=#L^,C`R/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R
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M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D
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M969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXR,S`\+V9O;G0^/"]D:78^/"]T
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M9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X
M.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N
M/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z
M,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.SXH.#`P/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$
M)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI
M9"`C,#`P,#`P.W!A9&1I;F<M<FEG:'0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP
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M;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE
M9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[)R!R
M;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT
M+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.SXH.#`P/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T
M>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P
M>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M<FEG:'0Z,G!X.W!A9&1I;F<M=&]P
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M;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D
M:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR
M<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H
M=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXH,BPT,#`\+V9O;G0^/"]D:78^/"]T
M9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB
M;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUR:6=H=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q
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M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P
M,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L
M:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B@R+#0P,3PO9F]N=#X\
M+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[
M8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+7)I9VAT
M.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W
M<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ
M;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXI/"]F;VYT/CPO9&EV/CPO=&0^
M/"]T<CX\='(^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ=&]P.V)A8VMG
M<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+6QE9G0Z-3)P>#MP861D:6YG
M+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z,G!X
M.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA
M;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/DYE="!L;W-S(&%T=')I
M8G5T86)L92!T;R!C;VUM;VX@<VAA<F5H;VQD97)S/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M
M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A
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M.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MB86-K
M9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y
M;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B@V
M+#0Q,CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA
M;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[
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M8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT
M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB86-K9W)O=6YD+6-O;&]R.B-C
M8V5E9F8[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$
M=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS
M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B0\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M
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M;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R
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M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
M.W!A9&1I;F<M8F]T=&]M.C)P>#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[
M)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA
M;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B0\+V9O;G0^/"]D:78^
M/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E
M<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z
M(V-C965F9CMP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R<@
M<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI
M9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF
M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^*#(W+#`U.#PO9F]N=#X\
M+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[
M8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC
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M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
M>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^
M/&1I=B!S='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R
M=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C
M,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F
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M+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC
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M:6-A;"UA;&EG;CIT;W`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR
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M9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
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M>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$
M=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
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M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0S('-T>6QE/3-$=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
M.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A
M;CTS1#$^/&1I=B!S='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z
M,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\+W1R/CQT<CX\
M=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[8F%C:V=R;W5N9"UC;VQO
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M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT
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M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
M>#L@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[
M9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH
M97)I=#MF;VYT+7-I>F4Z,3!P=#L^,3@U+#DP-BPX,S0\+V9O;G0^/"]D:78^
M/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R
M;W5N9"UC;VQO<CHC8V-E969F.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
M9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/CQB<B!C;&5A<CTS1&YO;F4O/CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S
M='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R
M.B-C8V5E9F8[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D
M9&EN9RUB;W1T;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$
M,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$;W9E<F9L;W<Z:&ED9&5N.V9O
M;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[/B8C,38P.SPO9F]N=#X\+V1I=CX\+W1D/CQT
M9"!C;VQS<&%N/3-$,B!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MB
M86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUL969T.C)P>#MP861D
M:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R!R;W=S<&%N/3-$,3X\
M9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SXQ.3`L,#`V+#,S,3PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS
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M=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T
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M<R`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O
M;G0M<VEZ93HQ,'!T.SX\<W5P('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ=&]P
M.VQI;F4M:&5I9VAT.C$R,"4[9F]N="US:7IE.C=P=#XH,2D\+W-U<#X\+V9O
M;G0^/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS1#(@<W1Y;&4],T0G=F5R=&EC
M86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P
M,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB
M;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI
M9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF
M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,X,C$R.SPO9F]N=#X\
M+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[
M8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q
M(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N
M="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L96%R/3-$;F]N92\^/"]F;VYT/CPO
M9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A
M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG
M+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$^/&1I
M=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF
M;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P
M=#L^)B,X,C$R.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T
M:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P
M,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T
M97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L96%R
M/3-$;F]N92\^/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC
M86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z
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M8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN
M9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X
M.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[
M9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH
M97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,X,C$R.SPO9F]N=#X\+V1I=CX\+W1D
M/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O
M='1O;3HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X]
M,T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P
M<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I
M>F4Z,3!P=#L^/&)R(&-L96%R/3-$;F]N92\^/"]F;VYT/CPO9&EV/CPO=&0^
M/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D
M:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S
M='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF
M(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS1#(@<W1Y;&4]
M,T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O
M;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[
M<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS
M1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,X,C$R
M.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG
M;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#LG(')O
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M8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P
M,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUL969T.C)P
M>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A
M;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE
M.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT
M+7-I>F4Z,3!P=#L^,3DR+#`U,2PU-S@\+V9O;G0^/"]D:78^/"]T9#X\=&0@
M<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ
M,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CLG
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M)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE
M/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D
M;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN
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M<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z
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M>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X]
M,T0R('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T
M=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E
M9F8[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB
M;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI
M9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF
M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^,3DP+#`P-BPS,S$\+V9O
M;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T
M=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U
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M=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D
M(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB
M;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O
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M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P
M.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CLG(')O=W-P86X],T0Q(&-O;'-P
M86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE
M.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT
M+7-I>F4Z,3!P=#L^/&)R(&-L96%R/3-$;F]N92\^/"]F;VYT/CPO9&EV/CPO
M=&0^/"]T<CX\='(^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ=&]P.W!A
M9&1I;F<M;&5F=#HU,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O
M;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[(')O=W-P86X],T0Q(&-O;'-P86X]
M,T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P
M<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I
M>F4Z,3!P=#L^0F%S:6,@;&]S<R!P97(@<VAA<F4\+V9O;G0^/"]D:78^/"]T
M9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB
M;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q
M(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N
M="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^)#PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL
M93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@
M9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
M.C)P>#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T
M97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS
M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B@P+C`S/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG
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M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
M>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^
M/&1I=B!S='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R
M=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C
M,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
M;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@
M<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT
M('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^
M)#PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG
M;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q
M(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O
M;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[/B@P+C`V/"]F;VYT/CPO9&EV/CPO=&0^/'1D
M('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M
M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+7)I9VAT.C)P>#MP861D:6YG
M+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$@8V]L
M<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I
M>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O
M;G0M<VEZ93HQ,'!T.SXI/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$
M=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
M>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F
M;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O
M=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N
M.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)#PO9F]N=#X\+V1I=CX\+W1D
M/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O
M='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
M;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@
M<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M/B@P+C$T/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P
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M=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z
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M,#`P,#`[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O
M=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N
M.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B@P+C$W/"]F;VYT/CPO9&EV
M/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D
M97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+7)I9VAT.C)P
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M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[)B,Q-C`[)B,Q
M-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[
M)B,Q-C`[)B,Q-C`[)B,Q-C`[)B,Q-C`[1&EL=71E9"!L;W-S('!E<B!S:&%R
M92`H,2D\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P
M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D
M:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$@
M8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N
M="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^*#`N,#,\+V9O;G0^/"]D:78^/"]T9#X\=&0@
M<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ
M,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP
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M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG
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M(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z
M,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q(&-O;'-P86X]
M,T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ
M,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[/B@P+C`V/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$
M)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B
M;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUR
M:6=H=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG
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M9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUL969T.C)P
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M;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[
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M;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P
M,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M<FEG:'0Z,G!X
M.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N
M/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T
M.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/BD\+V9O;G0^/"]D:78^/"]T9#X\=&0@
M<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC;VQO
M<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
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M;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB86-K9W)O=6YD+6-O;&]R
M.B-C8V5E9F8[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE
M/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL
M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B0\+V9O
M;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T
M=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U
M;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T
M;VTZ,G!X.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS
M1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^*#`N,3<\
M+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG
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M/CPO9&EV/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O
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M,T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E
M.V9O;G0M<VEZ93HQ,'!T.W!A9&1I;F<M;&5F=#HP<'@[/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^*#$I/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ=&]P
M.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$;&EN92UH
M96EG:'0Z,3(P)3MT97AT+6%L:6=N.FIU<W1I9GD[9F]N="US:7IE.C$P<'0[
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M,3!P=#L^1&EL=71E9"!L;W-S('!E<B!S:&%R92!W87,@8V]M<'5T960@=VET
M:&]U="!C;VYS:61E<F%T:6]N('1O('!O=&5N=&EA;&QY(&1I;'5T:79E(&EN
M<W1R=6UE;G1S(&%S('1H96ER(&EN8VQU<VEO;B!W;W5L9"!H879E(&)E96X@
M86YT:61I;'5T:79E+B!0;W1E;G1I86QL>2!D:6QU=&EV92!I;G-T<G5M96YT
M<R!I;F-L=61E('-T;V-K(&]P=&EO;G,L(&-O;G9E<G1I8FQE('!R969E<G)E
M9"!S=&]C:R!A;F0@<V5N:6]R('5N<V5C=7)E9"!C;VYV97)T:6)L92!N;W1E
M<RX@070@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO
M;CIN;VYE.SY*=6QY(#,Q+"`R,#$S(&%N9"`R,#$R/"]F;VYT/CQF;VYT('-T
M>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^+"!T
M:&5R92!W97)E(&]P=&EO;G,@=&\@<'5R8VAA<V4@/"]F;VYT/CQF;VYT('-T
M>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO
M<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SXS+C(@;6EL;&EO;CPO
M9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[/B!A;F0@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M
M9&5C;W)A=&EO;CIN;VYE.SXS+C(@;6EL;&EO;CPO9F]N=#X\9F]N="!S='EL
M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/BP@<F5S
M<&5C=&EV96QY+"!S:&%R97,@;V8@8V]M;6]N('-T;V-K+B`@4F5F97(@=&\@
M;W5R($%N;G5A;"!297!O<G0@;VX@1F]R;2`Q,"U+(&9O<B!T:&4@>65A<B!E
M;F1E9"`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N
M.FYO;F4[/D]C=&]B97(F(S$V,#LS,2P@,C`Q,CPO9F]N=#X\9F]N="!S='EL
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M+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\
M+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,3DW8V(X,3-?8C,W-E\T931A
M7S@T-F9?8C,P-38W8S<U-F0W#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O
M+T,Z+S$Y-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W-39D-R]7;W)K
M<VAE971S+U-H965T,3DN:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN
M9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[
M(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@
M/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E
M>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J
M879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES
M($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT
M86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5-13X-"B`@("`@(#QT<CX-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS
M1#(^/'-T<F]N9SY297-T<FEC=&5D($-A<V@\8G(^/"]S=')O;F<^/"]T:#X-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^.2!-;VYT:',@
M16YD960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@^2G5L+B`S,2P@,C`Q,SQB<CX\+W1H/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY#;VUM:71M96YT<R!A;F0@
M0V]N=&EN9V5N8VEE<R!$:7-C;&]S=7)E(%M!8G-T<F%C=%T\+W-T<F]N9SX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4F5S=')I8W1E9"!C
M87-H/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.E1I;65S($YE=R!2;VUA;CMF;VYT+7-I>F4Z,3!P
M=#LG/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W!A9&1I;F<M=&]P
M.C$X<'@[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MF;VYT+7=E:6=H=#IB;VQD.SY2
M97-T<FEC=&5D($-A<V@\+V9O;G0^/"]D:78^/&1I=B!S='EL93TS1&QI;F4M
M:&5I9VAT.C$R,"4[<&%D9&EN9RUT;W`Z-'!X.W1E>'0M86QI9VXZ:G5S=&EF
M>3MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SY!<R!O9B!*=6QY(#,Q+"`R,#$S(&%N
M9"!/8W1O8F5R(#,Q+"`R,#$R+"!W92!H879E('!L961G960@/"]F;VYT/CQF
M;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P
M=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SXD,3`N,"!M
M:6QL:6]N/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^(&%N9"`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P
M,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[/B0Q,"XV(&UI;&QI;VX\+V9O;G0^
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M:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R
M871I;VXZ;F]N93L^2G5L>28C,38P.S,Q+"`R,#$S/"]F;VYT/CQF;VYT('-T
M>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^+"!O
M=71S=&%N9&EN9R!L971T97)S(&]F(&-R961I="!T;W1A;&5D(#PO9F]N=#X\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^)#<N-R!M
M:6QL:6]N/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^(&-O;7!A<F5D('1O(#PO9F]N=#X\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L
M;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^)#DN-B!M:6QL:6]N
M/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT
M+7-I>F4Z,3!P=#L^(&%T($]C=&]B97(@,S$L(#(P,3(N("!4:&5S92!E>'!I
M<F4@;VX@=F%R:6]U<R!D871E<R!T:')O=6=H(#PO9F]N=#X\9F]N="!S='EL
M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z
M(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^07!R:6P@,C`Q.3PO9F]N
M=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE
M.C$P<'0[/BX\+V9O;G0^/"]D:78^/"]D:78^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M
M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V
M9E]B,S`U-C=C-S4V9#<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO
M,3DW8V(X,3-?8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W+U=O<FMS:&5E
M=',O4VAE970R,"YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q
M=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA
M<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\3454
M02!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H
M=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S
M8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M
M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE
M(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14U%/@T*("`@("`@/'1R/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\
M<W1R;VYG/E!R969E<G)E9"!3=&]C:SQB<CX\+W-T<F]N9SX\+W1H/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XY($UO;G1H<R!%;F1E
M9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:#Y*=6PN(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D5Q=6ET>2!;06)S=')A8W1=/"]S
M=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!R969E
M<G)E9"!3=&]C:SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/&1I
M=B!S='EL93TS1"=F;VYT+69A;6EL>3I4:6UE<R!.97<@4F]M86X[9F]N="US
M:7IE.C$P<'0[)SX\9&EV('-T>6QE/3-$;&EN92UH96EG:'0Z,3(P)3MP861D
M:6YG+71O<#HQ.'!X.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[9F]N="UW96EG:'0Z
M8F]L9#L^4')E9F5R<F5D(%-T;V-K/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4]
M,T1L:6YE+6AE:6=H=#HQ,C`E.W!A9&1I;F<M=&]P.C1P>#MT97AT+6%L:6=N
M.FIU<W1I9GD[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF
M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MF;VYT+7-T>6QE.FET86QI
M8SMF;VYT+7=E:6=H=#IB;VQD.SY397)I97,@0B!0<F5F97)R960@4W1O8VL\
M+V9O;G0^/"]D:78^/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[<&%D
M9&EN9RUT;W`Z-'!X.W1E>'0M86QI9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z,3!P
M=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HQ,'!T.SY!="`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O
M<F%T:6]N.FYO;F4[/DIU;'DF(S$V,#LS,2P@,C`Q,SPO9F]N=#X\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B!A
M;F0@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN
M;VYE.SY/8W1O8F5R)B,Q-C`[,S$L(#(P,3(\+V9O;G0^/&9O;G0@<W1Y;&4]
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M960@2G5L>2`S,2P@,C`Q,R!A;F0@,C`Q,BP@<F5S<&5C=&EV96QY+B`@/"]F
M;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M
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M9VAT.F)O;&0[/E-E<FEE<R`Q(%!R969E<G)E9"!3:&%R97,@/"]F;VYT/CPO
M9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W!A9&1I;F<M8F]T
M=&]M.C1P>#MT97AT+6%L:6=N.FIU<W1I9GD[9F]N="US:7IE.C$P<'0[/CQF
M;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P
M=#L^07,@;V8@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH
M97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A
M=&EO;CIN;VYE.SY*=6QY)B,Q-C`[,S$L(#(P,3,\+V9O;G0^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@86YD
M(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N
M93L^3V-T;V)E<B8C,38P.S,Q+"`R,#$R/"]F;VYT/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^+"!T:&4@8V%R
M<GEI;F<@=F%L=64@;V8@=&AE(%-E<FEE<R`Q(%!R969E<G)E9"!S:&%R97,@
M=V%S($-D;BX\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE
M<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T
M:6]N.FYO;F4[/B0Q-"XX(&UI;&QI;VX\+V9O;G0^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@*#PO9F]N=#X\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^)#$T+C0@
M;6EL;&EO;CPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[/B!54T0I(&%N9"!#9&XN/"]F;VYT/CQF;VYT
M('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC
M;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SXD,30N,B!M:6QL
M:6]N/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z,3!P=#L^("@\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X
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M.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E
M8V]R871I;VXZ;F]N93L^)#`N.2!M:6QL:6]N/"]F;VYT/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^("A#9&XN
M/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT
M+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE
M.SXD,"XY(&UI;&QI;VX\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXI(&1U<FEN9R!T:&4@/"]F;VYT
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SYN:6YE
M(&UO;G1H<R!E;F1E9"!*=6QY(#,Q+"`R,#$S/"]F;VYT/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^+B`@("`\
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M:79E(&QI86)I;&ET>2!R96QA=&5D('1O(%-E<FEE<R`Q(%!R969E<G)E9"!3
M:&%R97,\+V9O;G0^/"]D:78^/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R
M,"4[<&%D9&EN9RUT;W`Z-'!X.W1E>'0M86QI9VXZ:G5S=&EF>3MF;VYT+7-I
M>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O
M;G0M<VEZ93HQ,'!T.SY4:&4@86=G<F5G871E(&9A:7(@=F%L=64@;V8@=&AE
M(&1E<FEV871I=F5S(')E;&%T960@=&\@=&AE(%-E<FEE<R`Q(%!R969E<G)E
M9"!S:&%R97,@=VAI8V@@87)E(&EN8VQU9&5D('=I=&AI;B!L;VYG+71E<FT@
M9&5B="!A;F0@;W1H97(@;&EA8FEL:71I97,@;VX@=&AE(&-O;G-O;&ED871E
M9"!B86QA;F-E('-H965T<R!A<R!O9B`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P
M,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[/DIU;'DF(S$V,#LS,2P@,C`Q,SPO
M9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[/B!A;F0@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M
M9&5C;W)A=&EO;CIN;VYE.SY/8W1O8F5R)B,Q-C`[,S$L(#(P,3(\+V9O;G0^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SX@=V%S("0P+C<@;6EL;&EO;BP@<F5S<&5C=&EV96QY+CPO9F]N=#X\
M+V1I=CX\+V1I=CX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE
M>'1087)T7S$Y-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W-39D-PT*
M0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\Q.3=C8C@Q,U]B,S<V7S1E
M-&%?.#0V9E]B,S`U-C=C-S4V9#<O5V]R:W-H965T<R]3:&5E=#(Q+FAT;6P-
M"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-
M"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-
M"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#
M;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F
M+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W
M+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^
M/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@
M:60],T1)1#!%344^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS
M1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^06-C;W5N=',@
M4F5C96EV86)L92!,979E;"`R("A0;VQI8VEE<RD\8G(^/"]S=')O;F<^/"]T
M:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^.2!-;VYT
M:',@16YD960\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@
M("`@/'1H(&-L87-S/3-$=&@^2G5L+B`S,2P@,C`Q,SQB<CX\+W1H/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY296-E:79A8FQE<R!;
M06)S=')A8W1=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/E)E=F5N=64@4F5C;V=N:71I;VXL(%!O;&EC>2!;4&]L:6-Y(%1E
M>'0@0FQO8VM=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV
M('-T>6QE/3-$)V9O;G0M9F%M:6QY.E1I;65S($YE=R!2;VUA;CMF;VYT+7-I
M>F4Z,3!P=#LG/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M
M86QI9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SY792!B:6QL(&-U
M<W1O;65R<R!F;W(@<&]W97(@<&QA;G0@86YD(&UO9'5L92!K:70@<V%L97,@
M8F%S960@;VX@8V5R=&%I;B!M:6QE<W1O;F5S(&)E:6YG(')E86-H960N("!7
M92!B:6QL(%-!)W,@8F%S960@;VX@=&AE(&-O;G1R86-T('!R:6-E(&%N9"!B
M:6QL:6YG('1E<FUS(&]F('1H92!C;VYT<F%C=',N("!4:&4@;6%J;W)I='D@
M;V8@861V86YC960@=&5C:&YO;&]G>2!C;VYT<F%C=',@87)E('=I=&@@=&AE
M(%4N4RX@1V]V97)N;65N="X@(%=E(&)I;&P@=&AE(%4N4RX@1V]V97)N;65N
M="!B87-E9"!O;B!A8W1U86P@<F5C;W9E<F%B;&4@8V]S=',@:6YC=7)R960L
M('1Y<&EC86QL>2!I;B!T:&4@;6]N=&@@<W5B<V5Q=65N="!T;R!I;F-U<G)I
M;F<@8V]S=',N("!4:&4@<F5M86EN9&5R(&]F(&%D=F%N8V5D('1E8VAN;VQO
M9WD@8V]N=')A8W1S(&%R92!B:6QL960@8F%S960@;VX@;6EL97-T;VYE<R!O
M<B!C;W-T<R!I;F-U<G)E9"X@/"]F;VYT/CPO9&EV/CPO9&EV/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O
M9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,3DW8V(X,3-?8C,W
M-E\T931A7S@T-F9?8C,P-38W8S<U-F0W#0I#;VYT96YT+4QO8V%T:6]N.B!F
M:6QE.B\O+T,Z+S$Y-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W-39D
M-R]7;W)K<VAE971S+U-H965T,C(N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%
M;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT
M+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^
M#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT
M/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$
M=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V
M92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*
M("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5-13X-"B`@("`@
M(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W
M<W!A;CTS1#(^/'-T<F]N9SY3:&%R92U"87-E9"!#;VUP96YS871I;VX@4&QA
M;G,@3&5V96P@,B`H4&]L:6-I97,I/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/CD@36]N=&AS($5N9&5D
M/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H/DIU;"X@,S$L(#(P,3,\8G(^/"]T:#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^3F]T92`Y+B!3:&%R92U"87-E9"!#
M;VUP96YS871I;VX@4&QA;G,@6T%B<W1R86-T73PO<W1R;VYG/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y3:&%R92UB87-E9"!#;VUP96YS
M871I;VXL($]P=&EO;B!A;F0@26YC96YT:79E(%!L86YS(%!O;&EC>2!;4&]L
M:6-Y(%1E>'0@0FQO8VM=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\9&EV('-T>6QE/3-$)V9O;G0M9F%M:6QY.E1I;65S($YE=R!2;VUA;CMF
M;VYT+7-I>F4Z,3!P=#LG/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E
M.W!A9&1I;F<M8F]T=&]M.C9P>#MT97AT+6%L:6=N.FIU<W1I9GD[9F]N="US
M:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z,3!P=#L^5V4@:&%V92!S:&%R96AO;&1E<B!A<'!R;W9E9"!E
M<75I='D@:6YC96YT:79E('!L86YS(&%N9"!A('-H87)E:&]L9&5R(&%P<')O
M=F5D(%-E8W1I;VX@-#(S(%-T;V-K(%!U<F-H87-E(%!L86X@*'1H92`F(S@R
M,C`[15-04"8C.#(R,3LI+B`@5V4@86-C;W5N="!F;W(@<W1O8VL@87=A<F1S
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M<W1O8VL@87=A<F1S("@F(S@R,C`[4E-!)B,X,C(Q.RD@:7,@8F%S960@;VX@
M=&AE(&-O;6UO;B!S=&]C:R!P<FEC92!O;B!T:&4@9&%T92!O9B!G<F%N="X@
M(%1H92!F86ER('9A;'5E(&]F('-T;V-K(&%W87)D<R!I<R!A;6]R=&EZ960@
M=&\@97AP96YS92!O=F5R('1H92!V97-T:6YG('!E<FEO9"P@=VAI8V@@:7,@
M9V5N97)A;&QY(&9O=7(@>65A<G,N("`\+V9O;G0^/"]D:78^/"]D:78^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@
M(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\Q.3=C8C@Q
M,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<-"D-O;G1E;G0M3&]C871I
M;VXZ(&9I;&4Z+R\O0SHO,3DW8V(X,3-?8C,W-E\T931A7S@T-F9?8C,P-38W
M8S<U-F0W+U=O<FMS:&5E=',O4VAE970R,RYH=&UL#0I#;VYT96YT+51R86YS
M9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z
M('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\
M:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O
M;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y
M<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@
M4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O
M9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14U%/@T*
M("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$
M,2!R;W=S<&%N/3-$,CX\<W1R;VYG/DYA='5R92!O9B!"=7-I;F5S<R!A;F0@
M0F%S:7,@;V8@4')E<V5N=&%T:6]N("A486)L97,I/&)R/CPO<W1R;VYG/CPO
M=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/CD@36]N
M=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L(#(P,3,\8G(^/"]T:#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^3F%T=7)E(&]F($)U
M<VEN97-S(&%N9"!"87-I<R!O9B!0<F5S96YT871I;VX@6T%B<W1R86-T73PO
M<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y097)C
M96YT(&]F(&-U<W1O;65R(&-O;G-O;&ED871E9"!R979E;G5E<R!;5&%B;&4@
M5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQD
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M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS
M1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z.'!T
M.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE
M.CAP=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0U
M('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M
M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT
M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@
M<W1Y;&4],T1T97AT+6%L:6=N.F-E;G1E<CMF;VYT+7-I>F4Z.'!T.SX\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.CAP=#MF
M;VYT+7=E:6=H=#IB;VQD.SY4:')E92!-;VYT:',@16YD960@2G5L>2`S,2P\
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M9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X
M.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N
M/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIC96YT97([9F]N="US:7IE
M.CAP=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HX<'0[9F]N="UW96EG:'0Z8F]L9#L^3FEN92!-;VYT:',@16YD960@
M2G5L>2`S,2P\+V9O;G0^/"]D:78^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4]
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M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[
M<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T
M;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.V)O<F1E<BUT;W`Z,7!X('-O;&ED
M(",P,#`P,#`[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG
M;CIC96YT97([9F]N="US:7IE.CAP=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HX<'0[9F]N="UW96EG:'0Z8F]L9#L^
M,C`Q,SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA
M;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP
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M='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I
M;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR
M<'@[8F]R9&5R+71O<#HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q
M/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.F-E;G1E<CMF;VYT+7-I>F4Z.'!T
M.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE
M.CAP=#MF;VYT+7=E:6=H=#IB;VQD.SXR,#$R/"]F;VYT/CPO9&EV/CPO=&0^
M/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D
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M;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[
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M<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P
M.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[)R!R
M;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIC96YT97([9F]N
M="US:7IE.CAP=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HX<'0[9F]N="UW96EG:'0Z8F]L9#L^,C`Q,CPO9F]N=#X\
M+V1I=CX\+W1D/CPO='(^/'1R/CQT9"!S='EL93TS1'9E<G1I8V%L+6%L:6=N
M.G1O<#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUL969T.C)P
M>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.W!A9&1I;F<M
M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE
M/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL
M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/E!/4T-/
M($5N97)G>3PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A
M;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I
M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
M>#MB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@
M8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N
M="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^,S0\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y
M;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG<F]U;F0M8V]L;W(Z
M(V-C965F9CMP861D:6YG+7)I9VAT.C)P>#MP861D:6YG+71O<#HR<'@[<&%D
M9&EN9RUB;W1T;VTZ,G!X.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[
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M8F]R9&5R+71O<#HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O
M;'-P86X],T0Q/CQD:78@<W1Y;&4],T1O=F5R9FQO=SIH:61D96X[9F]N="US
M:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T
M>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R
M.B-C8V5E9F8[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D
M9&EN9RUB;W1T;VTZ,G!X.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[
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M<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@
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M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB
M;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L
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M9RUB;W1T;VTZ,G!X.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R
M;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG
M;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B4\+V9O;G0^/"]D:78^/"]T
M9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N
M9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z
M,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W
M<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F;&]W.FAI
M9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^
M/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG
M<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M
M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[8F]R9&5R+71O<#HQ<'@@<V]L
M:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y
M;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C<R
M/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N
M.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUR:6=H
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB;W)D
M97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A
M;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z
M,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.SXE/"]F;VYT/CPO9&EV/CPO=&0^/"]T<CX\='(^/'1D('-T
M>6QE/3-$=F5R=&EC86PM86QI9VXZ=&]P.W!A9&1I;F<M;&5F=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT
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M;VT[<&%D9&EN9RUR:6=H=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL
M93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXE/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T
M=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M;"UA;&EG;CIB;W1T;VT[<&%D9&EN9RUR:6=H=#HR<'@[<&%D9&EN9RUT;W`Z
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M8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
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M:6=H=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@
M<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI
M9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXE/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG<F]U
M;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P
M.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[(')O
M=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1O=F5R9FQO=SIH
M:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV
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M=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I
M;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[8F]R9&5R+71O<#HQ<'@@
M<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@
M<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M/C@Y/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L
M:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP
M861D:6YG+7)I9VAT.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T
M;VTZ,G!X.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N
M/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T
M.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/B4\+V9O;G0^/"]D:78^/"]T9#X\=&0@
M<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ
M,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT
M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#LG
M(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1O=F5R9FQO
M=SIH:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF
M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO
M9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB
M;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+6QE9G0Z
M,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[8F]R9&5R
M+71O<#HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X]
M,T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ
M,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[/C@Q/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E
M<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@
M(S`P,#`P,#MP861D:6YG+7)I9VAT.C)P>#MP861D:6YG+71O<#HR<'@[<&%D
M9&EN9RUB;W1T;VTZ,G!X.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[
M)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA
M;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B4\+V9O;G0^/"]D:78^
M/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[<&%D9&EN
M9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X
M.W!A9&1I;F<M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
M9&EV('-T>6QE/3-$;W9E<F9L;W<Z:&ED9&5N.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/B8C,38P.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T
M:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P
M,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN
M9RUB;W1T;VTZ,G!X.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R
M;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG
M;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXY,#PO9F]N=#X\+V1I=CX\
M+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R
M+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUR:6=H=#HR<'@[
M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB;W)D97(M=&]P
M.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^
M/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SXE/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
M.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A
M;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F;&]W.FAI9&1E
M;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T
M9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB
M;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB;W)D97(M=&]P.C%P
M>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I
M=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF
M;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P
M=#L^-SD\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P
M.W!A9&1I;F<M<FEG:'0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O
M='1O;3HR<'@[8F]R9&5R+71O<#HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P
M86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE
M9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)3PO9F]N=#X\+V1I=CX\+W1D/CPO
M='(^/"]T86)L93X\+V1I=CX\+V1I=CX\+V1I=CX\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H
M=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S$Y-V-B.#$S7V(S-S9?-&4T85\X
M-#9F7V(S,#4V-V,W-39D-PT*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#
M.B\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<O5V]R:W-H
M965T<R]3:&5E=#(T+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z
M('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C
M:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-
M151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT
M+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V
M87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#
M;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B
M;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%3D4^#0H@("`@("`\='(^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R
M/CQS=')O;F<^06-Q=6ES:71I;VYS($%C<75I<VET:6]N<R`H5&%B;&5S*3QB
M<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS
M<&%N/3-$,3XY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*=6PN(#,Q+"`R,#$S
M/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG
M/D)U<VEN97-S($%C<75I<VET:6]N(%M,:6YE($ET96US73PO<W1R;VYG/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y38VAE9'5L92!O9B!"
M=7-I;F5S<R!!8W%U:7-I=&EO;G,L(&)Y($%C<75I<VET:6]N(%M486)L92!4
M97AT($)L;V-K73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/&1I
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M:6QI=&EE<R!A<W-U;65D(&%S(&]F('1H92!A8W%U:7-I=&EO;B!D871E+B`@
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M(')E<W5L="!O9B!T:&ES(&%C<75I<VET:6]N+B8C,38P.R`\+V9O;G0^/"]D
M:78^/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[<&%D9&EN9RUT;W`Z
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M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG
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M<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
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M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXT.#`\+V9O;G0^
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M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXT+#`U-3PO9F]N=#X\+V1I=CX\
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M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP
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M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
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M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@
M<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N
M="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^,3`Q/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T
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M;VT[<&%D9&EN9RUR:6=H=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL
M93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXI/"]F
M;VYT/CPO9&EV/CPO=&0^/"]T<CX\='(^/'1D('-T>6QE/3-$=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG
M+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[
M<&%D9&EN9RUR:6=H=#HR<'@[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD
M:78@<W1Y;&4],T1F;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SY/=&AE<B!C=7)R96YT
M(&QI86)I;&ET:65S/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R
M('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG<F]U;F0M8V]L
M;W(Z(V-C965F9CMP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP
M861D:6YG+6)O='1O;3HR<'@[(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T
M97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS
M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B@Q+#0Y,CPO
M9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUR:6=H=#HR
M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A
M;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F
M=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXI/"]F;VYT/CPO9&EV/CPO=&0^/"]T
M<CX\='(^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I
M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
M>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^
M/&1I=B!S='EL93TS1&9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/D1E9F5R<F5D('1A
M>"!L:6%B:6QI=&EE<R`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
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M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$@8V]L
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M8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[8F%C:V=R
M;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT
M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@
M<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M/B@Q-34\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[
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M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[)B,Q-C`[)B,Q
M-C`[5&]T86P@:61E;G1I9FEA8FQE(&YE="!A<W-E=',\+V9O;G0^/"]D:78^
M/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E
M<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[
M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB;W)D97(M=&]P
M.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^
M/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SXD/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P
M,#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.V)O<F1E<BUT
M;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$
M,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P
M=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HQ,'!T.SXQ,"PT,S4\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G
M=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L
M92`C,#`P,#`P.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S
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M/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M86QI
M9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXH,2D@0VQA<W-I9FEE
M9"!I;B!,;VYG+71E<FT@9&5B="!A;F0@;W1H97(@;&EA8FEL:71I97,@;VX@
M=&AE(&-O;G-O;&ED871E9"!B86QA;F-E('-H965T<RX@/"]F;VYT/CPO9&EV
M/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M86QI9VXZ;&5F
M=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX\8G(@8VQE87(],T1N;VYE+SX\+V9O
M;G0^/"]D:78^/"]D:78^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM
M/5].97AT4&%R=%\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V
M9#<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3DW8V(X,3-?8C,W
M-E\T931A7S@T-F9?8C,P-38W8S<U-F0W+U=O<FMS:&5E=',O4VAE970R-2YH
M=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A
M8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C
M:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV
M/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T
M/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$
M4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R
M:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P
M;W)T(&ED/3-$240P14U%/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA
M<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG/DEN=F5N
M=&]R:65S("A486)L97,I/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT
M:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/CD@36]N=&AS($5N9&5D/"]T:#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS
M1'1H/DIU;"X@,S$L(#(P,3,\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/CQS=')O;F<^26YV96YT;W)I97,@6T%B<W1R86-T73PO<W1R
M;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y38VAE9'5L
M92!O9B!);G9E;G1O<GDL($-U<G)E;G0@6U1A8FQE(%1E>'0@0FQO8VM=/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV('-T>6QE/3-$)V9O
M;G0M9F%M:6QY.E1I;65S($YE=R!2;VUA;CMF;VYT+7-I>F4Z,3!P=#LG/CQD
M:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/E1H92!C;VUP;VYE;G1S(&]F(&EN=F5N=&]R>2!A="`\+V9O;G0^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[/DIU;'DF(S$V
M,#LS,2P@,C`Q,SPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/B!A;F0@/"]F;VYT/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC
M,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SY/8W1O8F5R)B,Q-C`[,S$L
M(#(P,3(\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.SX@8V]N<VES=&5D(&]F('1H92!F;VQL;W=I;F<Z
M/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O
M;G0M<VEZ93HY<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z.7!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/&1I=B!S='EL
M93TS1&QI;F4M:&5I9VAT.C$R,"4[9F]N="US:7IE.C$P<'0[/CQD:78@<W1Y
M;&4],T1P861D:6YG+6QE9G0Z,'!X.W1E>'0M:6YD96YT.C!P>#ML:6YE+6AE
M:6=H=#IN;W)M86P[<&%D9&EN9RUT;W`Z,3!P>#L^/'1A8FQE(&-E;&QP861D
M:6YG/3-$,"!C96QL<W!A8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF86UI;'DZ
M5&EM97,@3F5W(%)O;6%N.V9O;G0M<VEZ93HQ,'!T.W=I9'1H.C$P,"4[8F]R
M9&5R+6-O;&QA<'-E.F-O;&QA<'-E.W1E>'0M86QI9VXZ;&5F=#LG/CQT<CX\
M=&0@8V]L<W!A;CTS1#@@<F]W<W!A;CTS1#$^/"]T9#X\+W1R/CQT<CX\=&0@
M=VED=&@],T0W.24@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@
M=VED=&@],T0Q)2!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\+W1D/CQT9"!W
M:61T:#TS1#@E(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CPO=&0^/'1D('=I
M9'1H/3-$,24@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@=VED
M=&@],T0Q)2!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\+W1D/CQT9"!W:61T
M:#TS1#$E(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CPO=&0^/'1D('=I9'1H
M/3-$."4@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@=VED=&@]
M,T0Q)2!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\+W1D/CPO='(^/'1R/CQT
M9"!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z
M,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN
M9RUR:6=H=#HR<'@[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y
M;&4],T1O=F5R9FQO=SIH:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T
M>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q
M-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0S('-T>6QE/3-$
M)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI
M9"`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
M9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#LG(')O=W-P86X]
M,T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.F-E;G1E<CMF;VYT+7-I>F4Z
M.'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.CAP=#MF;VYT+7=E:6=H=#IB;VQD.SY*=6QY)B,Q-C`[,S$L(#QB<B!C
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M;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P
M,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O
M='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV
M('-T>6QE/3-$=&5X="UA;&EG;CIC96YT97([9F]N="US:7IE.CAP=#L^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HX<'0[
M9F]N="UW96EG:'0Z8F]L9#L^3V-T;V)E<B8C,38P.S,Q+"`\8G(@8VQE87(]
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M8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMB;W)D97(M=&]P.C%P>"!S;VQI9"`C
M,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS
M1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4]
M,T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXD/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O
M;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A
M9&1I;F<M8F]T=&]M.C)P>#MB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P
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M:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y
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M+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE
M/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,G!X.W!A
M9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[8F%C:V=R;W5N9"UC
M;VQO<CHC8V-E969F.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R
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M;VTZ,G!X.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N
M/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H
M=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXQ-RPV.#,\+V9O;G0^/"]D:78^/"]T
M9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG<F]U
M;F0M8V]L;W(Z(V-C965F9CMB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P
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M=7`@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[;&EN92UH96EG:'0Z,3(P
M)3MF;VYT+7-I>F4Z-W!T/B@Q*3PO<W5P/CPO9F]N=#X\+V1I=CX\+W1D/CQT
M9"!C;VQS<&%N/3-$,B!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[
M8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z
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M('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV
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M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P
M,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L
M:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C,P+#`Q.#PO9F]N=#X\
M+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[
M8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q
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M86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P
M,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP
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M=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E
M9F8[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X
M="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQB<B!C;&5A<CTS
M1&YO;F4O/CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN
M9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X
M.W!A9&1I;F<M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
M9&EV('-T>6QE/3-$;W9E<F9L;W<Z:&ED9&5N.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/B8C,38P.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T
M:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P
M,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN
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M;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F
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M;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C
M965F9CLG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T
M97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L96%R
M/3-$;F]N92\^/"]F;VYT/CPO9&EV/CPO=&0^/"]T<CX\+W1A8FQE/CPO9&EV
M/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ
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M=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.W!A9&1I;F<M;&5F=#HP<'@[/CQF;VYT
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M<F1E<G,@;W(@=&\@<V5R=FEC92!302=S+B`@26YC;'5D960@:6X@5V]R:RUI
M;BUP<F]C97-S(&%S(&]F("`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X
M="UD96-O<F%T:6]N.FYO;F4[/DIU;'DF(S$V,#LS,2P@,C`Q,SPO9F]N=#X\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/B!A;F0@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH
M97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A
M=&EO;CIN;VYE.SY/8W1O8F5R)B,Q-C`[,S$L(#(P,3(\+V9O;G0^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@
M:7,@/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN
M;VYE.SXD,2XT(&UI;&QI;VX\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX@86YD(#PO9F]N=#X\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^)#$Q+C,@;6EL
M;&EO;CPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[
M9F]N="US:7IE.C$P<'0[/BP@<F5S<&5C=&EV96QY+"!O9B!C;VUP;&5T960@
M<W1A;F1A<F0@8V]M<&]N96YT<R!R96%D>2!T;R!B92!I;F-O<G!O<F%T960@
M:6YT;R!P;W=E<B!P;&%N=',@86YD(&1E<&QO>65D('5P;VX@<F5C96EP="!O
M9B!C=7-T;VUE<B!O<F1E<G,@;W(@=&\@<V5R=FEC92!302=S+B`@(#PO9F]N
M=#X\+V1I=CX\+W1D/CPO='(^/"]T86)L93X\+V1I=CX\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*
M/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S$Y-V-B.#$S7V(S-S9?-&4T
M85\X-#9F7V(S,#4V-V,W-39D-PT*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO
M+R]#.B\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<O5V]R
M:W-H965T<R]3:&5E=#(V+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I
M;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL
M.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@
M(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T
M97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O
M:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI
M<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\
M=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%344^#0H@("`@("`\='(^
M#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X]
M,T0R/CQS=')O;F<^06-C;W5N=',@4F5C96EV86)L92`H5&%B;&5S*3QB<CX\
M+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N
M/3-$,3XY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*=6PN(#,Q+"`R,#$S/&)R
M/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/E)E
M8V5I=F%B;&5S(%M!8G-T<F%C=%T\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^4V-H961U;&4@;V8@06-C;W5N=',L($YO=&5S
M+"!,;V%N<R!A;F0@1FEN86YC:6YG(%)E8V5I=F%B;&4@6U1A8FQE(%1E>'0@
M0FQO8VM=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.E1I;65S($YE=R!2;VUA;CMF;VYT+7-I>F4Z
M,3!P=#LG/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W!A9&1I;F<M
M=&]P.C1P>#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SY!8V-O=6YT<R!R96-E:79A
M8FQE(&%T(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I
M;VXZ;F]N93L^2G5L>28C,38P.S,Q+"`R,#$S/"]F;VYT/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^(&%N9"`\
M+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[
M/D]C=&]B97(F(S$V,#LS,2P@,C`Q,CPO9F]N=#X\9F]N="!S='EL93TS1&9O
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M=&@Z,3`P)3MB;W)D97(M8V]L;&%P<V4Z8V]L;&%P<V4[=&5X="UA;&EG;CIL
M969T.R<^/'1R/CQT9"!C;VQS<&%N/3-$."!R;W=S<&%N/3-$,3X\+W1D/CPO
M='(^/'1R/CQT9"!W:61T:#TS1#<U)2!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$
M,3X\+W1D/CQT9"!W:61T:#TS1#$E(')O=W-P86X],T0Q(&-O;'-P86X],T0Q
M/CPO=&0^/'1D('=I9'1H/3-$,3`E(')O=W-P86X],T0Q(&-O;'-P86X],T0Q
M/CPO=&0^/'1D('=I9'1H/3-$,24@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^
M/"]T9#X\=&0@=VED=&@],T0Q)2!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
M+W1D/CQT9"!W:61T:#TS1#$E(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CPO
M=&0^/'1D('=I9'1H/3-$,3`E(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CPO
M=&0^/'1D('=I9'1H/3-$,24@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T
M9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[
M<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T
M;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N
M/3-$,3X\9&EV('-T>6QE/3-$;W9E<F9L;W<Z:&ED9&5N.V9O;G0M<VEZ93HQ
M,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[/B8C,38P.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!C;VQS<&%N
M/3-$,R!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O
M='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I
M;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR
M<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIC96YT
M97([9F]N="US:7IE.CAP=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HX<'0[9F]N="UW96EG:'0Z8F]L9#L^2G5L>28C
M,38P.S,Q+"`R,#$S/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R
M=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT
M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@
M<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F;&]W
M.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D
M:78^/"]T9#X\=&0@8V]L<W!A;CTS1#,@<W1Y;&4],T0G=F5R=&EC86PM86QI
M9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D
M9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ
M,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL
M93TS1'1E>'0M86QI9VXZ8V5N=&5R.V9O;G0M<VEZ93HX<'0[/CQF;VYT('-T
M>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z.'!T.V9O;G0M
M=V5I9VAT.F)O;&0[/D]C=&]B97(F(S$V,#LS,2P@,C`Q,CPO9F]N=#X\+V1I
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M8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
M.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A
M;CTS1#$^/&1I=B!S='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z
M,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\+W1R/CQT<CX\
M=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[<&%D9&EN9RUL969T.C(X
M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG
M+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL
M93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SY!;6]U
M;G0@8FEL;&5D/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC
M86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z
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M/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[8F%C:V=R;W5N
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M('-O;&ED(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I
M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
M>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT
M.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/C$L,3(R/"]F;VYT/CPO9&EV/CPO=&0^
M/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T
M=&]M.C%P>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F
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M=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T
M>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P
M>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D
M:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR
M<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H
M=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXX.3`\+V9O;G0^/"]D:78^/"]T9#X\
M=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T
M;VTZ,7!X('-O;&ED(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F
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M;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP
M861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O
M;3HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR
M:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXQ+#0V-#PO9F]N=#X\+V1I=CX\
M+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R
M+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P
M86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE
M.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT
M+7-I>F4Z,3!P=#L^/&)R(&-L96%R/3-$;F]N92\^/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M
M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP
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M('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR
M<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL
M93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T
M>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^.3$P
M/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N
M.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W
M<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ
M;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX\8G(@8VQE87(],T1N;VYE+SX\
M+V9O;G0^/"]D:78^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A
M;"UA;&EG;CIT;W`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M
M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP
M861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I
M=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.SY#;VUM97)C:6%L($-U<W1O;65R<SH\+V9O;G0^/"]D:78^/"]T9#X\=&0@
M8V]L<W!A;CTS1#,@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C
M:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
M>#L@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F;&]W.FAI9&1E;CMF
M;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE
M<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\
M=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC
M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
M.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A
M;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F;&]W.FAI9&1E
M;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T
M9#X\=&0@8V]L<W!A;CTS1#,@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T
M;VT[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[
M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
M9VAT.C)P>#L@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F;&]W.FAI
M9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^
M/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[
M<&%D9&EN9RUL969T.C(X<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P
M86X],T0R('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M
M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
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M+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C
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M;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M
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M;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O
M;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D
M97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z
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M;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD
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M)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE
M/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S
M;VQI9"`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
M.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4]
M,T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL
M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C,X+#@X
M-CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG
M;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#LG(')O
M=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N
M.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L96%R/3-$;F]N92\^
M/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P
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M;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S
M='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX\
M8G(@8VQE87(],T1N;VYE+SX\+V9O;G0^/"]D:78^/"]T9#X\+W1R/CQT<CX\
M=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC
M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB86-K9W)O=6YD+6-O
M;&]R.B-C8V5E9F8[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T
M>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B0\
M+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG
M<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB
M;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL
M93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T
M>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^-#`L
M,S4P/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L
M:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MB
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M+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP
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M;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C
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M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P
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M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^
M#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,3DW8V(X,3-?8C,W-E\T
M931A7S@T-F9?8C,P-38W8S<U-F0W#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE
M.B\O+T,Z+S$Y-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W-39D-R]7
M;W)K<VAE971S+U-H965T,C<N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O
M9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT
M;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@
M("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$
M)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X
M="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4
M:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@
M(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5-13X-"B`@("`@(#QT
M<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A
M;CTS1#(^/'-T<F]N9SY/=&AE<B!#=7)R96YT($%S<V5T<R`H5&%B;&5S*3QB
M<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS
M<&%N/3-$,3XY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*=6PN(#,Q+"`R,#$S
M/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG
M/E!R97!A:60@17AP96YS92!A;F0@3W1H97(@07-S971S+"!#=7)R96YT(%M!
M8G-T<F%C=%T\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^4V-H961U;&4@;V8@3W1H97(@0W5R<F5N="!!<W-E=',@6U1A8FQE
M(%1E>'0@0FQO8VM=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M9&EV('-T>6QE/3-$)V9O;G0M9F%M:6QY.E1I;65S($YE=R!2;VUA;CMF;VYT
M+7-I>F4Z,3!P=#LG/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W!A
M9&1I;F<M=&]P.C$S<'@[=&5X="UA;&EG;CIJ=7-T:69Y.V9O;G0M<VEZ93HQ
M,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[/D]T:&5R(&-U<G)E;G0@87-S971S(&%T($IU;'D@,S$L(#(P
M,3,@86YD($]C=&]B97(F(S$V,#LS,2P@,C`Q,B!C;VYS:7-T960@;V8@=&AE
M(&9O;&QO=VEN9SH\+V9O;G0^/"]D:78^/&1I=B!S='EL93TS1&QI;F4M:&5I
M9VAT.C$R,"4[9F]N="US:7IE.C$P<'0[/CQD:78@<W1Y;&4],T1P861D:6YG
M+6QE9G0Z,'!X.W1E>'0M:6YD96YT.C!P>#ML:6YE+6AE:6=H=#IN;W)M86P[
M<&%D9&EN9RUT;W`Z,3!P>#L^/'1A8FQE(&-E;&QP861D:6YG/3-$,"!C96QL
M<W!A8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF86UI;'DZ5&EM97,@3F5W(%)O
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M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT
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M+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+71O<#HR<'@[<&%D
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M:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P
M,#`P,#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W
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M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M=#HQ,C`E.V9O;G0M<VEZ93HW<'0^*#$I/"]S=7`^/"]F;VYT/CPO9&EV/CPO
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M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV
M/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MP861D
M:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR
M<'@[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.V)O<F1E<BUT;W`Z,7!X('-O
M;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T
M>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B0\
M+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+71O<#HR
M<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P
M,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$
M=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4]
M,T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXS+#4T.#PO
M9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB
M;W1T;VT[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.V)O<F1E<BUT;W`Z,7!X
M('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV
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M;F0M8V]L;W(Z(V-C965F9CMB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P
M.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M
M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXD/"]F;VYT/CPO9&EV
M/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K
M9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
M8F]T=&]M.C)P>#MB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W
M<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ
M<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^,BPR-C$\+V9O;G0^/"]D:78^
M/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG
M<F]U;F0M8V]L;W(Z(V-C965F9CMB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P
M,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E
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M:6=N.G1O<#ML:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HW<'0^*#(I/"]S
M=7`^/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI
M9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
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M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M+6%L:6=N.G1O<#ML:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HW<'0^*#,I
M/"]S=7`^/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM
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M=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T
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M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO
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M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@
M<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI
M9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SY0<F5P86ED(&5X<&5N<V5S
M(&%N9"!O=&AE<B`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
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M;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE
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M<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD
M:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF
M;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P
M=#L^/&)R(&-L96%R/3-$;F]N92\^/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T
M>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[
M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
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M,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN
M9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M
M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^,2PY.3$\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$
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M)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P
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M>"!D;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q
M(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O
M;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[/C@L,C@R/"]F;VYT/CPO9&EV/CPO=&0^/'1D
M('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M
M.C-P>"!D;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[
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M;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P
M,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB
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M<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A
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M;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F
M.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M
M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX\8G(@8VQE87(],T1N
M;VYE+SX\+V9O;G0^/"]D:78^/"]T9#X\+W1R/CPO=&%B;&4^/"]D:78^/"]D
M:78^/'1A8FQE(&-E;&QP861D:6YG/3-$,"!C96QL<W!A8VEN9STS1#`@<W1Y
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M=&0^/"]T<CX\+W1A8FQE/CQT86)L92!C96QL<&%D9&EN9STS1#`@8V5L;'-P
M86-I;F<],T0P('-T>6QE/3-$)V9O;G0M9F%M:6QY.E1I;65S($YE=R!2;VUA
M;CL@9F]N="US:7IE.C$P<'0[)SX\='(^/'1D('-T>6QE/3-$=VED=&@Z,S-P
M>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@<F]W<W!A;CTS
M1#$@8V]L<W!A;CTS1#$^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T
M:6-A;"UA;&EG;CIT;W`@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S
M='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[9F]N="US:7IE.C$P<'0[<&%D9&EN
M9RUL969T.CEP>#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.SXH,BD\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y
M;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[(')O=W-P86X],T0Q(&-O;'-P86X]
M,T0Q/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M86QI9VXZ
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M9&EV/CPO=&0^/"]T<CX\+W1A8FQE/CQT86)L92!C96QL<&%D9&EN9STS1#`@
M8V5L;'-P86-I;F<],T0P('-T>6QE/3-$)V9O;G0M9F%M:6QY.E1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.C$P<'0[)SX\='(^/'1D('-T>6QE/3-$=VED
M=&@Z,S-P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@<F]W
M<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4]
M,T1V97)T:6-A;"UA;&EG;CIT;W`@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^
M/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[9F]N="US:7IE.C$P<'0[
M<&%D9&EN9RUL969T.CEP>#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXH,RD\+V9O;G0^/"]D:78^/"]T9#X\
M=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[(')O=W-P86X],T0Q(&-O
M;'-P86X],T0Q/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M
M86QI9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SY#=7)R96YT('!O
M<G1I;VX@;V8@;&]N9RUT97)M(&YO=&5S(')E8V5I=F%B;&4N/"]F;VYT/CPO
M9&EV/CPO=&0^/"]T<CX\+W1A8FQE/CQT86)L92!C96QL<&%D9&EN9STS1#`@
M8V5L;'-P86-I;F<],T0P('-T>6QE/3-$)V9O;G0M9F%M:6QY.E1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.C$P<'0[)SX\='(^/'1D('-T>6QE/3-$=VED
M=&@Z,S-P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@<F]W
M<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4]
M,T1V97)T:6-A;"UA;&EG;CIT;W`@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^
M/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[9F]N="US:7IE.C$P<'0[
M<&%D9&EN9RUL969T.CEP>#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXH-"D\+V9O;G0^/"]D:78^/"]T9#X\
M=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[(')O=W-P86X],T0Q(&-O
M;'-P86X],T0Q/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M
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M/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-
M"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\Q.3=C8C@Q,U]B,S<V7S1E
M-&%?.#0V9E]B,S`U-C=C-S4V9#<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z
M+R\O0SHO,3DW8V(X,3-?8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W+U=O
M<FMS:&5E=',O4VAE970R."YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D
M:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M
M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@
M("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G
M=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT
M+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H
M:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@
M/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14U%/@T*("`@("`@/'1R
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N
M/3-$,CX\<W1R;VYG/D]T:&5R($%S<V5T<RP@;F5T("A486)L97,I/&)R/CPO
M<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X]
M,T0Q/CD@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L(#(P,3,\8G(^
M/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^3W1H
M97(@07-S971S+"!.;VYC=7)R96YT(%M!8G-T<F%C=%T\+W-T<F]N9SX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4V-H961U;&4@;V8@3W1H
M97(@0W5R<F5N="!!<W-E=',@6U1A8FQE(%1E>'0@0FQO8VM=/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV('-T>6QE/3-$)V9O;G0M9F%M
M:6QY.E1I;65S($YE=R!2;VUA;CMF;VYT+7-I>F4Z,3!P=#LG/CQD:78@<W1Y
M;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W!A9&1I;F<M=&]P.C9P>#MF;VYT+7-I
M>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O
M;G0M<VEZ93HQ,'!T.SY/=&AE<B!A<W-E=',L(&YE="!A="`\+V9O;G0^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[/DIU;'DF(S$V
M,#LS,2P@,C`Q,SPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/B!A;F0@/"]F;VYT/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC
M,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SY/8W1O8F5R)B,Q-C`[,S$L
M(#(P,3(\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.SX@8V]N<VES=&5D(&]F('1H92!F;VQL;W=I;F<Z
M/"]F;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O
M;G0M<VEZ93HY<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z.7!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/&1I=B!S='EL
M93TS1&QI;F4M:&5I9VAT.C$R,"4[=&5X="UA;&EG;CIC96YT97([9F]N="US
M:7IE.C$P<'0[/CQD:78@<W1Y;&4],T1P861D:6YG+6QE9G0Z,'!X.W1E>'0M
M:6YD96YT.C!P>#ML:6YE+6AE:6=H=#IN;W)M86P[<&%D9&EN9RUT;W`Z,3!P
M>#L^/'1A8FQE(&-E;&QP861D:6YG/3-$,"!C96QL<W!A8VEN9STS1#`@<W1Y
M;&4],T0G9F]N="UF86UI;'DZ5&EM97,@3F5W(%)O;6%N.V9O;G0M<VEZ93HQ
M,'!T.VUA<F=I;BUL969T.F%U=&\[;6%R9VEN+7)I9VAT.F%U=&\[=VED=&@Z
M.3DN.#`U,#8X,C(V,3(P.#4E.V)O<F1E<BUC;VQL87!S93IC;VQL87!S93MT
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M97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^
M/'1D(&-O;'-P86X],T0S('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O
M;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M;&5F
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D
M:6YG+7)I9VAT.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT
M+6%L:6=N.F-E;G1E<CMF;VYT+7-I>F4Z.'!T.SX\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.CAP=#MF;VYT+7=E:6=H=#IB
M;VQD.SY*=6QY)B,Q-C`[,S$L(#(P,3,\+V9O;G0^/"]D:78^/"]T9#X\=&0@
M<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[<&%D9&EN9RUL969T.C)P
M>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.W!A9&1I;F<M
M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE
M/3-$;W9E<F9L;W<Z:&ED9&5N.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL
M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B8C,38P
M.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!C;VQS<&%N/3-$,R!S='EL93TS1"=V
M97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@
M(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D
M:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[)R!R;W=S<&%N/3-$
M,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIC96YT97([9F]N="US:7IE.CAP
M=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HX<'0[9F]N="UW96EG:'0Z8F]L9#L^3V-T;V)E<B8C,38P.S,Q+"`R,#$R
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M1'9E<G1I8V%L+6%L:6=N.G1O<#ML:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ
M93HW<'0^*#$I/"]S=7`^/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$
M=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB86-K9W)O=6YD+6-O;&]R
M.B-C8V5E9F8[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4]
M,T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)#PO9F]N
M=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O
M;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A
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M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG
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M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQS=7`@<W1Y;&4],T1V97)T
M:6-A;"UA;&EG;CIT;W`[;&EN92UH96EG:'0Z,3(P)3MF;VYT+7-I>F4Z-W!T
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M-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$
M=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$^/&1I
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M9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z
M,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W
M<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&9O;G0M<VEZ93HQ
M,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[/D]T:&5R(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQS=7`@<W1Y;&4],T1V97)T
M:6-A;"UA;&EG;CIT;W`[;&EN92UH96EG:'0Z,3(P)3MF;VYT+7-I>F4Z-W!T
M/B@S*3PO<W5P/CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!C;VQS<&%N/3-$,B!S
M='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ
M<'@@<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D
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M=&]M.C%P>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F
M9CLG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT
M+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L96%R/3-$
M;F]N92\^/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG
M+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[
M<&%D9&EN9RUR:6=H=#HR<'@[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD
M:78@<W1Y;&4],T1O=F5R9FQO=SIH:61D96X[9F]N="US:7IE.C$P<'0[/CQF
M;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P
M=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T
M>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P
M>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D
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M='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E
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M:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP
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M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M=&]P
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M=6)L92`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S
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M;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUL
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M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+71O<#HR<'@[<&%D
M9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I
M=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF
M;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P
M=#L^,38L,3@V/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P
M,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T
M97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L96%R
M/3-$;F]N92\^/"]F;VYT/CPO9&EV/CPO=&0^/"]T<CX\+W1A8FQE/CPO9&EV
M/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ
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M;'-P86X],T0Q/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M
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M9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ
M;F]N93L^)#$P+C0@;6EL;&EO;CPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B!A;F0@/"]F;VYT/CQF
M;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P
M=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SXD-RXV(&UI
M;&QI;VX\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.SX@9F]R('1H92!P97)I;V1S(&5N9&5D(#PO9F]N
M=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE
M.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^2G5L
M>28C,38P.S,Q+"`R,#$S/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^(&%N9"`\+V9O;G0^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O
M;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[/D]C=&]B97(F(S$V
M,#LS,2P@,C`Q,CPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/BP@<F5S<&5C=&EV96QY+B`\+V9O;G0^
M/"]D:78^/"]T9#X\+W1R/CPO=&%B;&4^/'1A8FQE(&-E;&QP861D:6YG/3-$
M,"!C96QL<W!A8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF86UI;'DZ5&EM97,@
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M;'-P86X],T0Q/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M
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M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\
M+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,3DW8V(X,3-?
M8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W#0I#;VYT96YT+4QO8V%T:6]N
M.B!F:6QE.B\O+T,Z+S$Y-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W
M-39D-R]7;W)K<VAE971S+U-H965T,CDN:'1M;`T*0V]N=&5N="U4<F%N<V9E
M<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T
M97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE
M860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT
M96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E
M/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E
M;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y
M/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5-13X-"B`@
M("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@
M<F]W<W!A;CTS1#(^/'-T<F]N9SY!8V-R=65D($QI86)I;&ET:65S("A486)L
M97,I/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M(&-O;'-P86X],T0Q/CD@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L
M(#(P,3,\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS
M=')O;F<^06-C<G5E9"!,:6%B:6QI=&EE<RP@0W5R<F5N="!;06)S=')A8W1=
M/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E-C
M:&5D=6QE(&]F($%C8W)U960@3&EA8FEL:71I97,@6U1A8FQE(%1E>'0@0FQO
M8VM=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\9&EV('-T>6QE
M/3-$)V9O;G0M9F%M:6QY.E1I;65S($YE=R!2;VUA;CMF;VYT+7-I>F4Z,3!P
M=#LG/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W!A9&1I;F<M=&]P
M.C9P>#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SY!8V-R=65D(&QI86)I;&ET:65S
M(&%T(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[
M9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ
M;F]N93L^2G5L>28C,38P.S,Q+"`R,#$S/"]F;VYT/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^(&%N9"`\+V9O
M;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[/D]C
M=&]B97(F(S$V,#LS,2P@,C`Q,CPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M
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M=VED=&@Z,3`P)3MB;W)D97(M8V]L;&%P<V4Z8V]L;&%P<V4[=&5X="UA;&EG
M;CIL969T.R<^/'1R/CQT9"!C;VQS<&%N/3-$."!R;W=S<&%N/3-$,3X\+W1D
M/CPO='(^/'1R/CQT9"!W:61T:#TS1#<U)2!R;W=S<&%N/3-$,2!C;VQS<&%N
M/3-$,3X\+W1D/CQT9"!W:61T:#TS1#$E(')O=W-P86X],T0Q(&-O;'-P86X]
M,T0Q/CPO=&0^/'1D('=I9'1H/3-$,3`E(')O=W-P86X],T0Q(&-O;'-P86X]
M,T0Q/CPO=&0^/'1D('=I9'1H/3-$,24@<F]W<W!A;CTS1#$@8V]L<W!A;CTS
M1#$^/"]T9#X\=&0@=VED=&@],T0Q)2!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$
M,3X\+W1D/CQT9"!W:61T:#TS1#$E(')O=W-P86X],T0Q(&-O;'-P86X],T0Q
M/CPO=&0^/'1D('=I9'1H/3-$,3`E(')O=W-P86X],T0Q(&-O;'-P86X],T0Q
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M+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A
M9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H
M=#HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIC
M96YT97([9F]N="US:7IE.CAP=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HX<'0[9F]N="UW96EG:'0Z8F]L9#L^2G5L
M>28C,38P.S,Q+"`R,#$S/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$
M=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
M>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F
M;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS1#,@<W1Y;&4],T0G=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[
M<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T
M;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.R<@<F]W<W!A;CTS1#$^/&1I=B!S
M='EL93TS1'1E>'0M86QI9VXZ8V5N=&5R.V9O;G0M<VEZ93HX<'0[/CQF;VYT
M('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z.'!T.V9O
M;G0M=V5I9VAT.F)O;&0[/D]C=&]B97(F(S$V,#LS,2P@,C`Q,CPO9F]N=#X\
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M9"!E;7!L;WEE92!B96YE9FET<R`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT
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M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[
M/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
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M<"!S='EL93TS1'9E<G1I8V%L+6%L:6=N.G1O<#ML:6YE+6AE:6=H=#HQ,C`E
M.V9O;G0M<VEZ93HW<'0^*#(I/"]S=7`^/"]F;VYT/CPO9&EV/CPO=&0^/'1D
M(&-O;'-P86X],T0R('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A
M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
M.C)P>#L@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG
M:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^-#`\+V9O;G0^/"]D:78^/"]T9#X\
M=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[(')O=W-P86X],T0Q
M(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N
M="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L96%R/3-$;F]N92\^/"]F;VYT/CPO
M9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A
M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
M>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&9O;G0M
M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[
M9F]N="US:7IE.C$P<'0[/E)E<V5R=F4@9F]R('!R;V1U8W0@=V%R<F%N='D@
M8V]S="`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.SX\<W5P('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ
M=&]P.VQI;F4M:&5I9VAT.C$R,"4[9F]N="US:7IE.C=P=#XH,RD\+W-U<#X\
M+V9O;G0^/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS1#(@<W1Y;&4],T1V97)T
M:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A
M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M:7IE.C$P<'0[/CQS=7`@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[;&EN
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M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T
M=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M<B!",3(P,"!R97!A:7(@86YD('5P9W)A9&4@<')O9W)A;2`\+V9O;G0^/&9O
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS
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M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M<'0[/CQS=7`@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[;&EN92UH96EG
M:'0Z,3(P)3MF;VYT+7-I>F4Z-W!T/B@V*3PO<W5P/CPO9F]N=#X\+V1I=CX\
M+W1D/CQT9"!C;VQS<&%N/3-$,B!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB
M;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG
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M;3HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q
M/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M,3!P=#L^/&)R(&-L96%R/3-$;F]N92\^/"]F;VYT/CPO9&EV/CPO=&0^/'1D
M('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR
M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG
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M(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D
M9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E
M>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^,BPP,C<\+V9O
M;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T
M=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N
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M;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P
M,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB
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M<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A
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M;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F
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M=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P
M,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG
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M.C-P>"!D;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[
M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X]
M,T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT
M.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/C(P+#(V-3PO9F]N=#X\+V1I=CX\+W1D
M/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O
M='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E
M969F.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E
M>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX\8G(@8VQE87(]
M,T1N;VYE+SX\+V9O;G0^/"]D:78^/"]T9#X\+W1R/CPO=&%B;&4^/"]D:78^
M/"]D:78^/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[9F]N="US:7IE
M.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT
M+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CQT86)L92!C96QL<&%D
M9&EN9STS1#`@8V5L;'-P86-I;F<],T0P('-T>6QE/3-$)V9O;G0M9F%M:6QY
M.E1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.C$P<'0[)SX\='(^/'1D('-T
M>6QE/3-$=VED=&@Z,C1P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T
M9#X\=&0@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\+W1R/CQT<CX\
M=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`@<F]W<W!A;CTS1#$@8V]L
M<W!A;CTS1#$^/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[9F]N="US
M:7IE.C$P<'0[<&%D9&EN9RUL969T.C!P>#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXH,2D\+V9O;G0^/"]D
M:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[(')O=W-P
M86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ
M,C`E.W1E>'0M86QI9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@
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M=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.W!A9&1I;F<M;&5F=#HP<'@[/CQF;VYT
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M(&%C8W)U960@;VX@<')O9'5C="!S86QE<R!C;VYT<F%C=',N("`\+V9O;G0^
M/"]D:78^/"]T9#X\+W1R/CPO=&%B;&4^/'1A8FQE(&-E;&QP861D:6YG/3-$
M,"!C96QL<W!A8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF86UI;'DZ5&EM97,@
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M=#MF;VYT+7-I>F4Z,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO
M;CIN;VYE.SYN:6YE(&UO;G1H<R!E;F1E9"!*=6QY(#,Q+"`R,#$S/"]F;VYT
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M,3!P=#L^(&EN8VQU9&5D(&%D9&ET:6]N<R!F;W(@97-T:6UA=&5S(&]F('!O
M=&5N=&EA;"!F=71U<F4@=V%R<F%N='D@;V)L:6=A=&EO;G,@;V8@/"]F;VYT
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M,3!P=#MC;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SXD,2XS
M(&UI;&QI;VX\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE
M<FET.V9O;G0M<VEZ93HQ,'!T.SX@;VX@8V]N=')A8W1S(&EN('1H92!W87)R
M86YT>2!P97)I;V0@86YD(')E<V5R=F4@<F5D=6-T:6]N<R!R96QA=&5D('1O
M(&%C='5A;"!W87)R86YT>2!S<&5N9"!A;F0@<F5V97)S86QS('1O(&EN8V]M
M92!O9B`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N
M.FYO;F4[/B0R+C`@;6EL;&EO;CPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B!A<R!C;VYT<F%C=',@
M<')O9W)E<W,@=&AR;W5G:"!T:&4@=V%R<F%N='D@<&5R:6]D(&]R(&%R92!B
M97EO;F0@=&AE('=A<G)A;G1Y('!E<FEO9"X@("`\+V9O;G0^/"]D:78^/"]T
M9#X\+W1R/CPO=&%B;&4^/'1A8FQE(&-E;&QP861D:6YG/3-$,"!C96QL<W!A
M8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF86UI;'DZ5&EM97,@3F5W(%)O;6%N
M.R!F;VYT+7-I>F4Z,3!P=#LG/CQT<CX\=&0@<W1Y;&4],T1W:61T:#HR-'!X
M.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\+W1D/CQT9"!R;W=S<&%N/3-$
M,2!C;VQS<&%N/3-$,3X\+W1D/CPO='(^/'1R/CQT9"!S='EL93TS1'9E<G1I
M8V%L+6%L:6=N.G1O<"!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T
M>6QE/3-$;&EN92UH96EG:'0Z,3(P)3MF;VYT+7-I>F4Z,3!P=#MP861D:6YG
M+6QE9G0Z,'!X.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[
M9F]N="US:7IE.C$P<'0[/B@T*3PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL
M93TS1'9E<G1I8V%L+6%L:6=N.G1O<#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS
M1#$^/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[=&5X="UA;&EG;CIJ
M=7-T:69Y.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/D%S(&]F(#PO9F]N=#X\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^2G5L>28C,38P
M.S,Q+"`R,#$S/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH
M97)I=#MF;VYT+7-I>F4Z,3!P=#L^(&%N9"!/8W1O8F5R(#,Q+"`R,#$R+"!T
M:&4@;&]S<R!R97-E<G9E(&]N(%-!)W,@=&]T86QE9"`D-"XQ(&UI;&QI;VX@
M86YD("0U+C`@;6EL;&EO;BP@<F5S<&5C=&EV96QY+B`\+V9O;G0^/&9O;G0@
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M;VQO<CHC,#`P,#`P.W1E>'0M9&5C;W)A=&EO;CIN;VYE.SXD,2XQ(&UI;&QI
M;VX\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O
M;G0M<VEZ93HQ,'!T.SX@86YD(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT
M97AT+61E8V]R871I;VXZ;F]N93L^)#(N,B!M:6QL:6]N/"]F;VYT/CQF;VYT
M('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^
M(&%S(&]F(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I
M;VXZ;F]N93L^2G5L>28C,38P.S,Q+"`R,#$S/"]F;VYT/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^(&%N9"`\
M+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[
M/D]C=&]B97(F(S$V,#LS,2P@,C`Q,CPO9F]N=#X\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/BP@<F5S<&5C=&EV
M96QY+B`@5&AE(&1E8W)E87-E(&EN('1H92!R97-E<G9E(&9O<B!P97)F;W)M
M86YC92!G=6%R86YT965S('!E;F%L=&EE<R!W87,@9'5E('1O(&-E<G1A:6X@
M86UO=6YT<R!B96EN9R!R96-L87-S960@=&\@86-C;W5N=',@<&%Y86)L92!D
M=64@=&\@=&AE(&9I;F%L:7IA=&EO;B!O9B!N96=O=&EA=&EO;G,@;V8@86UO
M=6YT<R!D=64@=&\@4$]30T\N/"]F;VYT/CPO9&EV/CPO=&0^/"]T<CX\+W1A
M8FQE/CQT86)L92!C96QL<&%D9&EN9STS1#`@8V5L;'-P86-I;F<],T0P('-T
M>6QE/3-$)V9O;G0M9F%M:6QY.E1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE
M.C$P<'0[)SX\='(^/'1D('-T>6QE/3-$=VED=&@Z,C1P>#L@<F]W<W!A;CTS
M1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@<F]W<W!A;CTS1#$@8V]L<W!A;CTS
M1#$^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT
M;W`@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&QI;F4M
M:&5I9VAT.C$R,"4[9F]N="US:7IE.C$P<'0[<&%D9&EN9RUL969T.C!P>#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SXH-2D\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A
M;"UA;&EG;CIT;W`[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y
M;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M86QI9VXZ:G5S=&EF>3MF;VYT
M+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.SY&;W(@=&AE(#PO9F]N=#X\9F]N="!S='EL93TS
M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P
M,#`P,#MT97AT+61E8V]R871I;VXZ;F]N93L^;FEN92!M;VYT:',@96YD960@
M2G5L>2`S,2P@,C`Q,SPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY
M.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/BP@=&AE($-O;7!A;GD@:6YC=7)R
M960@86-T=6%L(')E<&%I<B!A;F0@=7!G<F%D92!C;W-T<R!O9B!A<'!R;WAI
M;6%T96QY(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R871I
M;VXZ;F]N93L^)#`N,2!M:6QL:6]N/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^+B`@/"]F;VYT/CPO
M9&EV/CPO=&0^/"]T<CX\+W1A8FQE/CQT86)L92!C96QL<&%D9&EN9STS1#`@
M8V5L;'-P86-I;F<],T0P('-T>6QE/3-$)V9O;G0M9F%M:6QY.E1I;65S($YE
M=R!2;VUA;CL@9F]N="US:7IE.C$P<'0[)SX\='(^/'1D('-T>6QE/3-$=VED
M=&@Z,C1P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\=&0@<F]W
M<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4]
M,T1V97)T:6-A;"UA;&EG;CIT;W`@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^
M/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[9F]N="US:7IE.C$P<'0[
M<&%D9&EN9RUL969T.C!P>#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXH-BD\+V9O;G0^/"]D:78^/"]T9#X\
M=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[(')O=W-P86X],T0Q(&-O
M;'-P86X],T0Q/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.W1E>'0M
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M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*
M/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S$Y-V-B.#$S7V(S-S9?-&4T
M85\X-#9F7V(S,#4V-V,W-39D-PT*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO
M+R]#.B\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<O5V]R
M:W-H965T<R]3:&5E=#,P+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I
M;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL
M.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@
M(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T
M97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O
M:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI
M<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\
M=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%,T8^#0H@("`@("`\='(^
M#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X]
M,T0R/CQS=')O;F<^1&5B="!A;F0@3&5A<V5S("A486)L97,I/&)R/CPO<W1R
M;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q
M/CD@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^
M#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L(#(P,3,\8G(^/"]T
M:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^1&5B="!)
M;G-T<G5M96YT(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y38VAE9'5L92!O9B!$96)T(%M486)L92!4
M97AT($)L;V-K73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/&1I
M=B!S='EL93TS1"=F;VYT+69A;6EL>3I4:6UE<R!.97<@4F]M86X[9F]N="US
M:7IE.C$P<'0[)SX\9&EV('-T>6QE/3-$;&EN92UH96EG:'0Z,3(P)3MP861D
M:6YG+71O<#HQ,W!X.W1E>'0M86QI9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z,3!P
M=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HQ,'!T.SY!="!*=6QY(#,Q+"`R,#$S(&%N9"!/8W1O8F5R)B,Q-C`[,S$L
M(#(P,3(L(&1E8G0@8V]N<VES=&5D(&]F('1H92!F;VQL;W=I;F<Z/"]F;VYT
M/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ
M93HQ,'!T.SX\9&EV('-T>6QE/3-$<&%D9&EN9RUL969T.C!P>#MT97AT+6EN
M9&5N=#HP<'@[;&EN92UH96EG:'0Z;F]R;6%L.W!A9&1I;F<M=&]P.C$P<'@[
M/CQT86)L92!C96QL<&%D9&EN9STS1#`@8V5L;'-P86-I;F<],T0P('-T>6QE
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M=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D
M('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR
M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG
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M(",P,#`P,#`[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG
M(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.F-E;G1E<CMF
M;VYT+7-I>F4Z.'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.CAP=#MF;VYT+7=E:6=H=#IB;VQD.SY*=6QY(#,Q+"`R
M,#$S/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI
M9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
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M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUT;W`Z
M,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y
M;&4],T1T97AT+6%L:6=N.F-E;G1E<CMF;VYT+7-I>F4Z.'!T.SX\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.CAP=#MF;VYT
M+7=E:6=H=#IB;VQD.SY/8W1O8F5R(#,Q+"`R,#$R/"]F;VYT/CPO9&EV/CPO
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M8V]L;W(Z(V-C965F9CMB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@
M<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI
M9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXD/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O
M=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
M=&]M.C)P>#MB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A
M;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG
M:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^-"PP,#`\+V9O;G0^/"]D:78^/"]T
M9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG<F]U
M;F0M8V]L;W(Z(V-C965F9CMB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P
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M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP
M861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I
M=B!S='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC
M86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z
M,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E
M9F8[8F]R9&5R+71O<#HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q
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M9&5R+71O<#HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P
M86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ
M93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.C$P<'0[/C0L,#`P/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE
M/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C
M8V5E9F8[8F]R9&5R+71O<#HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X]
M,T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[
M9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH
M97)I=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L96%R/3-$;F]N92\^/"]F;VYT
M/CPO9&EV/CPO=&0^/"]T<CX\='(^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI
M9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
M9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS
M1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/E-E;FEO<B!5;G-E8W5R960@0V]N=F5R=&EB;&4@3F]T97,\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[
M<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T
M;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N
M/3-$,3X\9&EV('-T>6QE/3-$;W9E<F9L;W<Z:&ED9&5N.V9O;G0M<VEZ93HQ
M,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[/B8C,38P.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!C;VQS<&%N
M/3-$,B!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MP861D:6YG+6QE
M9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[(')O
M=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M
M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[
M9F]N="US:7IE.C$P<'0[/C,X+#`P,#PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S
M='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3L@<F]W<W!A;CTS1#$@8V]L
M<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I
M>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O
M;G0M<VEZ93HQ,'!T.SX\8G(@8VQE87(],T1N;VYE+SX\+V9O;G0^/"]D:78^
M/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[<&%D9&EN
M9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X
M.W!A9&1I;F<M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
M9&EV('-T>6QE/3-$;W9E<F9L;W<Z:&ED9&5N.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/B8C,38P.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!C;VQS<&%N/3-$,B!S
M='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,G!X
M.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[(')O=W-P86X]
M,T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ
M,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[/B8C.#(Q,CL\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4]
M,T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[(')O=W-P86X],T0Q(&-O;'-P86X]
M,T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P
M<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I
M>F4Z,3!P=#L^/&)R(&-L96%R/3-$;F]N92\^/"]F;VYT/CPO9&EV/CPO=&0^
M/"]T<CX\='(^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A
M8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+6QE9G0Z,G!X.W!A9&1I
M;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR
M<'@[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT
M+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^0V]N;F5C=&EC=70@
M1&5V96QO<&UE;G0@075T:&]R:71Y($YO=&4\+V9O;G0^/"]D:78^/"]T9#X\
M=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC
M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS
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M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X]
M,T0R('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W
M<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US
M:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z,3!P=#L^.#0W/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE
M/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.R!R;W=S<&%N/3-$,2!C;VQS<&%N
M/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ
M,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US
M:7IE.C$P<'0[/CQB<B!C;&5A<CTS1&YO;F4O/CPO9F]N=#X\+V1I=CX\+W1D
M/CPO='(^/'1R/CQT9"!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MB
M86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUL969T.C)P>#MP861D
M:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z
M,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$9F]N
M="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^0V]N;F5C=&EC=70@0VQE86X@16YE<F=Y(&%N
M9"!&:6YA;F-E($EN=F5S=&UE;G0@075T:&]R:71Y($YO=&4\+V9O;G0^/"]D
M:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C
M:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
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M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@
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M9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
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M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T
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M;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S
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M;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P
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M<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
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M)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
M.W!A9&1I;F<M8F]T=&]M.C)P>#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[
M(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L
M:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF
M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)#PO9F]N=#X\+V1I=CX\
M+W1D/CQT9"!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O
M=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
M=&]M.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS
M1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^-3`L,#<Y
M/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CL@<F]W<W!A;CTS1#$@
M8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT
M+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.SX\8G(@8VQE87(],T1N;VYE+SX\+V9O;G0^/"]D
M:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C
M:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
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M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP
M861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I
M=B!S='EL93TS1&9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/DQE<W,Z("!5;F%M;W)T
M:7IE9"!D96)T(&1I<V-O=6YT(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQS=7`@<W1Y;&4],T1V
M97)T:6-A;"UA;&EG;CIT;W`[;&EN92UH96EG:'0Z,3(P)3MF;VYT+7-I>F4Z
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M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO
M9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L+6%L
M:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP
M861D:6YG+6)O='1O;3HR<'@[8F]R9&5R+71O<#HS<'@@9&]U8FQE(",P,#`P
M,#`[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H
M=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXH,RPQ,S$\+V9O;G0^/"]D:78^/"]T
M9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M
M<FEG:'0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[
M8F]R9&5R+71O<#HS<'@@9&]U8FQE(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C
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M<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.V)O<F1E<BUT;W`Z,W!X(&1O=6)L92`C
M,#`P,#`P.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ
M<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,X,C$R.SPO9F]N=#X\+V1I
M=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R
M9&5R+71O<#HS<'@@9&]U8FQE(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS
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M(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUL969T
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M>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CLG(')O
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M-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$
M)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI
M9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+6QE
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M<'@@<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[)R!R
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
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M,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN
M9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M
M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^*#0L-#`S/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O
M;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M<FEG
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M<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P
M>#MP861D:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE
M/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXH-2PQ
M-C$\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI
M9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D
M9&EN9RUR:6=H=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M.C$R<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D
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M8FQE(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[
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M+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC
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M<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L
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M+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE
M/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D
M;W5B;&4@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P
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M97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R
M.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG
M(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L
M:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C,L,S@V/"]F;VYT/CPO
M9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB
M;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O
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M9&EV/CPO9&EV/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^<V-H961U;&4@;V8@9G5T=7)E(&UI;FEM=6T@9&5B="!A
M;F0@;&5A<V4@<&%Y;65N=',@6U1E>'0@0FQO8VM=/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\9&EV('-T>6QE/3-$)V9O;G0M9F%M:6QY.E1I
M;65S($YE=R!2;VUA;CMF;VYT+7-I>F4Z,3!P=#LG/CQD:78@<W1Y;&4],T1L
M:6YE+6AE:6=H=#HQ,C`E.W!A9&1I;F<M=&]P.C$S<'@[=&5X="UA;&EG;CIJ
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M+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.SX\9&EV('-T>6QE/3-$<&%D
M9&EN9RUL969T.C!P>#MT97AT+6EN9&5N=#HP<'@[;&EN92UH96EG:'0Z;F]R
M;6%L.W!A9&1I;F<M=&]P.C$P<'@[/CQT86)L92!C96QL<&%D9&EN9STS1#`@
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M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D
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M97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^
M/'1D(&-O;'-P86X],T0S('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
M=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$^/&1I=B!S
M='EL93TS1&]V97)F;&]W.FAI9&1E;CMH96EG:'0Z,C!P>#MF;VYT+7-I>F4Z
M,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M
M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\+W1R/CQT<CX\
M=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC
M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HQ,G!X.W!A9&1I;F<M=&]P.C)P
M>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[(')O=W-P
M86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE
M9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^665A<B`Q/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M
M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB
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M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$@
M8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N
M="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I
M=#MF;VYT+7-I>F4Z,3!P=#L^-#`S/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
M9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS
M1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4]
M,T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SY996%R(#(\
M+V9O;G0^/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS1#(@<W1Y;&4],T1V97)T
M:6-A;"UA;&EG;CIB;W1T;VT[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O
M<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R!R;W=S<&%N/3-$,3X\9&EV('-T
M>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXS
M,#D\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG
M;CIB;W1T;VT[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4]
M,T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^/&)R(&-L
M96%R/3-$;F]N92\^/"]F;VYT/CPO9&EV/CPO=&0^/"]T<CX\='(^/'1D('-T
M>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG<F]U;F0M8V]L;W(Z
M(V-C965F9CMP861D:6YG+6QE9G0Z,3)P>#MP861D:6YG+71O<#HR<'@[<&%D
M9&EN9RUB;W1T;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$
M,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T.V9O
M;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[/EEE87(@,SPO9F]N=#X\+V1I=CX\+W1D/CQT
M9"!C;VQS<&%N/3-$,B!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MB
M86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUL969T.C)P>#MP861D
M:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R!R;W=S<&%N/3-$,3X\
M9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SXR-S<\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A
M;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.R!R;W=S
M<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL
M969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY
M.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQB<B!C;&5A<CTS1&YO;F4O/CPO
M9F]N=#X\+V1I=CX\+W1D/CPO='(^/'1R/CQT9"!S='EL93TS1'9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,3)P>#MP861D:6YG+71O<#HR
M<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.W!A9&1I;F<M<FEG:'0Z,G!X.R!R;W=S
M<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL
M969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY
M.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/EEE87(@-#PO9F]N=#X\+V1I=CX\
M+W1D/CQT9"!C;VQS<&%N/3-$,B!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG
M+6)O='1O;3HR<'@[(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L
M:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C(U-CPO9F]N=#X\+V1I
M=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3L@<F]W
M<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ
M;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX\8G(@8VQE87(],T1N;VYE+SX\
M+V9O;G0^/"]D:78^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A
M;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I
M;F<M;&5F=#HQ,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR
M<'@[<&%D9&EN9RUR:6=H=#HR<'@[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q
M/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M,3!P=#L^665A<B`U/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R
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M=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A
M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I
M9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY
M.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C0L-#(T/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M
M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A
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M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT
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M;W`Z,W!X(&1O=6)L92`C,#`P,#`P.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL
M93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C%P=#L^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ<'0[/B8C,38P
M.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG
M;CIB;W1T;VT[8F]R9&5R+71O<#HS<'@@9&]U8FQE(",P,#`P,#`[)R!R;W=S
M<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL
M969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY
M.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQB<B!C;&5A<CTS1&YO;F4O/CPO
M9F]N=#X\+V1I=CX\+W1D/CPO='(^/"]T86)L93X\+V1I=CX\+V1I=CX\+V1I
M=CX\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L
M93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S$Y
M-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W-39D-PT*0V]N=&5N="U,
M;V-A=&EO;CH@9FEL93HO+R]#.B\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B
M,S`U-C=C-S4V9#<O5V]R:W-H965T<R]3:&5E=#,Q+FAT;6P-"D-O;G1E;G0M
M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M
M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^
M#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y
M<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I
M<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O
M($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*
M("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%
M,D8^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P
M86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^4VAA<F4M0F%S960@0V]M<&5N
M<V%T:6]N(%!L86YS("A486)L97,I/&)R/CPO<W1R;VYG/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/CD@36]N=&AS($5N9&5D
M/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C
M;&%S<STS1'1H/DIU;"X@,S$L(#(P,3,\8G(^/"]T:#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^3F]T92`Y+B!3:&%R92U"87-E9"!#
M;VUP96YS871I;VX@4&QA;G,@6T%B<W1R86-T73PO<W1R;VYG/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y38VAE9'5L92!O9B!#;VUP96YS
M871I;VX@0V]S="!F;W(@4VAA<F4M8F%S960@4&%Y;65N="!!<G)A;F=E;65N
M=',L($%L;&]C871I;VX@;V8@4VAA<F4M8F%S960@0V]M<&5N<V%T:6]N($-O
M<W1S(&)Y(%!L86X@6U1A8FQE(%1E>'0@0FQO8VM=/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\9&EV('-T>6QE/3-$)V9O;G0M9F%M:6QY.E1I
M;65S($YE=R!2;VUA;CMF;VYT+7-I>F4Z,3!P=#LG/CQD:78@<W1Y;&4],T1L
M:6YE+6AE:6=H=#HQ,C`E.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS
M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/E-H87)E+6)A
M<V5D(&-O;7!E;G-A=&EO;B!R969L96-T960@:6X@=&AE(&-O;G-O;&ED871E
M9"!S=&%T96UE;G1S(&]F(&]P97)A=&EO;G,@=V%S(&%S(&9O;&QO=W,Z/"]F
M;VYT/CPO9&EV/CQD:78@<W1Y;&4],T1L:6YE+6AE:6=H=#HQ,C`E.V9O;G0M
M<VEZ93HY<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z.7!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/&1I=B!S='EL93TS
M1&QI;F4M:&5I9VAT.C$R,"4[9F]N="US:7IE.C$P<'0[/CQD:78@<W1Y;&4]
M,T1P861D:6YG+6QE9G0Z,'!X.W1E>'0M:6YD96YT.C!P>#ML:6YE+6AE:6=H
M=#IN;W)M86P[<&%D9&EN9RUT;W`Z,3!P>#L^/'1A8FQE(&-E;&QP861D:6YG
M/3-$,"!C96QL<W!A8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF86UI;'DZ5&EM
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M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
M>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M
M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z.'!T.SX\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.CAP=#L^)B,Q-C`[/"]F;VYT/CPO
M9&EV/CPO=&0^/'1D(&-O;'-P86X],T0W('-T>6QE/3-$)W9E<G1I8V%L+6%L
M:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A
M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.F-E
M;G1E<CMF;VYT+7-I>F4Z.'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY
M.FEN:&5R:70[9F]N="US:7IE.CAP=#MF;VYT+7=E:6=H=#IB;VQD.SY4:')E
M92!-;VYT:',@16YD960@2G5L>2`S,2P\+V9O;G0^/"]D:78^/"]T9#X\=&0@
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M(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D
M:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X
M="UA;&EG;CIC96YT97([9F]N="US:7IE.CAP=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HX<'0[9F]N="UW96EG:'0Z
M8F]L9#L^3FEN92!-;VYT:',@16YD960@2G5L>2`S,2P\+V9O;G0^/"]D:78^
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M;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D
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M8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN
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M,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O
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M='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I
M;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR
M<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIC96YT
M97([9F]N="US:7IE.CAP=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HX<'0[9F]N="UW96EG:'0Z8F]L9#L^,C`Q,SPO
M9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG
M+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[(')O=W-P86X],T0Q(&-O
M;'-P86X],T0Q/CQD:78@<W1Y;&4],T1O=F5R9FQO=SIH:61D96X[9F]N="US
M:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O
M;'-P86X],T0S('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D
M97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[
M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
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M9CMB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@
M8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT
M+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.SXD/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE
M/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C
M8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB;W)D
M97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A
M;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE
M.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT
M+7-I>F4Z,3!P=#L^,34V/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$
M)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E
M9F8[8F]R9&5R+71O<#HQ<'@@<V]L:60@(S`P,#`P,#LG(')O=W-P86X],T0Q
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M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W
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M8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB86-K9W)O
M=6YD+6-O;&]R.B-C8V5E9F8[8F]R9&5R+71O<#HQ<'@@<V]L:60@(S`P,#`P
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M+6)O='1O;3HR<'@[8F]R9&5R+71O<#HQ<'@@<V]L:60@(S`P,#`P,#LG(')O
M=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N
M.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C0S-SPO9F]N=#X\+V1I=CX\
M+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R
M;W5N9"UC;VQO<CHC8V-E969F.V)O<F1E<BUT;W`Z,7!X('-O;&ED(",P,#`P
M,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X
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M=&]P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M;W`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[
M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
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M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[8F%C:V=R;W5N9"UC
M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
M.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4]
M,T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL
M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C@Q/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U
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M>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D
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M;3HQ<'@@<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[
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M;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E
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M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
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M,7!X('-O;&ED(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A
M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I
M9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY
M.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/C(R,#PO9F]N=#X\+V1I=CX\+W1D
M/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O
M='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E
M9F8[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X
M="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQB<B!C;&5A<CTS
M1&YO;F4O/CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN
M9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X
M.W!A9&1I;F<M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
M9&EV('-T>6QE/3-$;W9E<F9L;W<Z:&ED9&5N.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/B8C,38P.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!C;VQS<&%N/3-$,B!S
M='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ
M<'@@<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D
M9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ
M,G!X.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG
M:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^,C`X/"]F;VYT/CPO9&EV/CPO=&0^
M/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T
M=&]M.C%P>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F
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M;&4@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP
M861D:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
M9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/B0\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P
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M;VTZ,W!X(&1O=6)L92`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS
M1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P
M=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HQ,'!T.SX\8G(@8VQE87(],T1N;VYE+SX\+V9O;G0^/"]D:78^/"]T9#X\
M=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T
M;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
M>#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1O=F5R
M9FQO=SIH:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O
M;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+6QE
M9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[)R!R
M;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG
M;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B0\+V9O;G0^/"]D:78^/"]T
M9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB
M;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M=&]P.C)P>#MP861D
M:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV
M('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.SXV-S0\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P
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M='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D
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M;W5B;&4@(S`P,#`P,#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ
M,G!X.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E
M>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^,2PV,3,\+V9O
M;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T
M=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.R<@<F]W<W!A
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M9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR
M<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS
M1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P
M=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HQ,'!T.SXD/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P
M,#`P,#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W
M<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ
M<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^,2PU,38\+V9O;G0^/"]D:78^
M/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E
M<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L
M<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I
M>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O
M;G0M<VEZ93HQ,'!T.SX\8G(@8VQE87(],T1N;VYE+SX\+V9O;G0^/"]D:78^
M/"]T9#X\+W1R/CPO=&%B;&4^/"]D:78^/"]D:78^/"]D:78^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y38VAE9'5L
M92!O9B!3:&%R92UB87-E9"!#;VUP96YS871I;VXL(%-T;V-K($]P=&EO;G,L
M($%C=&EV:71Y(%M486)L92!497AT($)L;V-K73PO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/&1I=B!S='EL93TS1"=F;VYT+69A;6EL>3I4:6UE
M<R!.97<@4F]M86X[9F]N="US:7IE.C$P<'0[)SX\9&EV('-T>6QE/3-$;&EN
M92UH96EG:'0Z,3(P)3MT97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$Q<'0[
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M,3!P=#L^5&AE(&9O;&QO=VEN9R!T86)L92!S=6UM87)I>F5S('-T;V-K(&]P
M=&EO;B!A8W1I=FET>2!F;W(@=&AE(#PO9F]N=#X\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P
M,#MT97AT+61E8V]R871I;VXZ;F]N93L^;FEN92!M;VYT:',@96YD960@2G5L
M>2`S,2P@,C`Q,SPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/CH@(#PO9F]N=#X\9F]N="!S='EL93TS
M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$Q<'0[/B`\+V9O;G0^
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M97<@4F]M86X[9F]N="US:7IE.C$P<'0[=VED=&@Z.3DN.#`U,#8X,C(V,3(P
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M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS
M1#$^/&1I=B!S='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P
M=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS
M1#(@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T
M;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG
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M;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O
M;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D
M97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[
M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
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M<CL^;W!T:6]N)B,Q-C`[('!R:6-E)B,Q-C`[*"0I/"]F;VYT/CPO9&EV/CPO
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M870@3V-T;V)E<B`S,2P@,C`Q,CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL
M93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C
M8V5E9F8[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN
M9RUB;W1T;VTZ,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T
M>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXS
M+#$R,"PT-38\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A
M;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.R!R;W=S
M<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL
M969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY
M.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/CQB<B!C;&5A<CTS1&YO;F4O/CPO
M9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUL969T.C)P
M>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.W!A9&1I;F<M
M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE
M/3-$;W9E<F9L;W<Z:&ED9&5N.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL
M93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B8C,38P
M.SPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I8V%L+6%L:6=N
M.F)O='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUL969T
M.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R!R;W=S
M<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR
M:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXV+CDV/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)A8VMG<F]U
M;F0M8V]L;W(Z(V-C965F9CL@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I
M=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.SX\8G(@8VQE87(],T1N;VYE+SX\+V9O;G0^/"]D:78^/"]T9#X\+W1R/CQT
M<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[<&%D9&EN9RUL969T
M.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.W!A9&1I
M;F<M<FEG:'0Z,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T
M>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S
M='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/D=R
M86YT960\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA
M;&EG;CIB;W1T;VT[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[
M<&%D9&EN9RUB;W1T;VTZ,G!X.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
M9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SXR-SDL-S0V/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R
M=&EC86PM86QI9VXZ8F]T=&]M.R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
M9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/CQB<B!C;&5A<CTS1&YO;F4O/CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S
M='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,G!X
M.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR
M:6=H=#HR<'@[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4]
M,T1O=F5R9FQO=SIH:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE
M/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[
M/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ
M8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[8F%C:V=R;W5N9"UC;VQO<CHC
M8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
M;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@
M8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT
M+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.SY#86YC96QE9#PO9F]N=#X\+V1I=CX\+W1D/CQT
M9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O
M;3HQ<'@@<V]L:60@(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[
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M9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[8F%C
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M969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
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M9VXZ=&]P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I
M;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@
M8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&9O;G0M<VEZ93HQ,'!T.SX\9F]N
M="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[
M/D]U='-T86YD:6YG(&%T($IU;'D@,S$L(#(P,3,\+V9O;G0^/"]D:78^/"]T
M9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB
M;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q
M(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O
M;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R
M:70[9F]N="US:7IE.C$P<'0[/C,L,C$W+#<X.3PO9F]N=#X\+V1I=CX\+W1D
M/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O
M='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[)R!R;W=S<&%N/3-$,2!C;VQS<&%N
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M)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-
M"@T*+2TM+2TM/5].97AT4&%R=%\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B
M,S`U-C=C-S4V9#<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3DW
M8V(X,3-?8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W+U=O<FMS:&5E=',O
M4VAE970S,BYH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T
M960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E
M=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H
M='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL
M.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I
M<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N
M="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L
M87-S/3-$<F5P;W)T(&ED/3-$240P14U%/@T*("`@("`@/'1R/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R
M;VYG/E-H87)E:&]L9&5R<R<@17%U:71Y("A486)L97,I/&)R/CPO<W1R;VYG
M/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/CD@
M36]N=&AS($5N9&5D/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L(#(P,3,\8G(^/"]T:#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^17%U:71Y(%M!
M8G-T<F%C=%T\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^4V-H961U;&4@;V8@4W1O8VMH;VQD97)S($5Q=6ET>2!;5&%B;&4@
M5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQD
M:78@<W1Y;&4],T0G9F]N="UF86UI;'DZ5&EM97,@3F5W(%)O;6%N.V9O;G0M
M<VEZ93HQ,'!T.R<^/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R,"4[<&%D
M9&EN9RUT;W`Z-G!X.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O
M;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/D-H86YG97,@:6X@
M<VAA<F5H;VQD97)S)B,X,C$W.R!E<75I='D@*&1E9FEC:70I('=E<F4@87,@
M9F]L;&]W<R!F;W(@=&AE(#PO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT
M+61E8V]R871I;VXZ;F]N93L^;FEN92!M;VYT:',@96YD960@2G5L>2`S,2P@
M,C`Q,SPO9F]N=#X\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[
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M<'0[=VED=&@Z,3`P)3MB;W)D97(M8V]L;&%P<V4Z8V]L;&%P<V4[=&5X="UA
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M=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP
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M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT
M.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V
M97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O
M;G0^/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS1#,@<W1Y;&4],T0G=F5R=&EC
M86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P
M,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB
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M=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0S('-T
M>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P
M>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z
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M/D)A;&%N8V4@870@3V-T;V)E<B`S,2P@,C`Q,CPO9F]N=#X\+V1I=CX\+W1D
M/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[<&%D9&EN9RUL
M969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.V)A
M8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMB;W)D97(M=&]P.C%P>"!S;VQI9"`C
M,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS
M1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4]
M,T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXD/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O
M;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A
M9&1I;F<M8F]T=&]M.C)P>#MB;W)D97(M=&]P.C%P>"!S;VQI9"`C,#`P,#`P
M.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M
M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^,30L-3`Y/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O
M;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[8F]R9&5R+71O<#HQ<'@@<V]L
M:60@(S`P,#`P,#LG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y
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M+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE
M/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB86-K9W)O=6YD+6-O
M;&]R.B-C8V5E9F8[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y
M;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T
M>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)#PO
M9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X
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M9&EN9RUR:6=H=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M8V5E9F8[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W
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M/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[<&%D9&EN9RUL
M969T.C(X<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP
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M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T
M=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M.C(X<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D
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M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$^/&1I
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M<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
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M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$^
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M9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A
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M+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P
M86X],T0R('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M
M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@
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M=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[8F%C:V=R;W5N9"UC;VQO
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M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@
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M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W
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M>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X]
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M=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M<FET.V9O;G0M<VEZ93HQ,'!T.SXH,BPT,#`\+V9O;G0^/"]D:78^/"]T9#X\
M=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[<&%D9&EN9RUR:6=H
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W
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M;G-I=F4@;&]S<R`M("!F;W)E:6=N(&-U<G)E;F-Y('1R86YS;&%T:6]N(&%D
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M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS
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M=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T
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M+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[<&%D9&EN
M9RUL969T.C(X<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
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M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
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M='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U
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M+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P
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M=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D
M(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB
M;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L
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M='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U
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M>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X]
M,T0R('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T
M=&]M.C%P>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F
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M;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L
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M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@
M<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&9O;G0M<VEZ
M93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N
M="US:7IE.C$P<'0[/D)A;&%N8V4@870@2G5L>2`S,2P@,C`Q,SPO9F]N=#X\
M+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[
M8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUL969T
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M=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+71O<#HR<'@[<&%D9&EN
M9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S
M='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT
M('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^
M*#@L,#DQ/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P
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M=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z
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M,#`P,#`[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O
M=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N
M.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B@T.#,\+V9O;G0^/"]D:78^
M/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E
M<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M<FEG:'0Z,G!X
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M;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D
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M;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+71O<#HR
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M;&4@(S`P,#`P,#MP861D:6YG+7)I9VAT.C)P>#MP861D:6YG+71O<#HR<'@[
M<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^
M/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SXI/"]F;VYT/CPO9&EV/CPO=&0^/"]T<CX\+W1A8FQE/CPO9&EV/CPO
M9&EV/CPO9&EV/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X
M=%!A<G1?,3DW8V(X,3-?8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W#0I#
M;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+S$Y-V-B.#$S7V(S-S9?-&4T
M85\X-#9F7V(S,#4V-V,W-39D-R]7;W)K<VAE971S+U-H965T,S,N:'1M;`T*
M0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*
M0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*
M#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O
M;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M
M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N
M:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\
M+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I
M9#TS1$E$,$5-13X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY,;W-S(%!E<B!3
M:&%R92`H5&%B;&5S*3QB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XY($UO;G1H<R!%;F1E9#PO=&@^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:#Y*=6PN(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#X\<W1R;VYG/DQO<W,@4&5R(%-H87)E(%M!8G-T<F%C=%T\+W-T
M<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4V-H961U
M;&4@;V8@16%R;FEN9W,@4&5R(%-H87)E+"!"87-I8R!A;F0@1&EL=71E9"!;
M5&%B;&4@5&5X="!";&]C:UT\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQD:78@<W1Y;&4],T0G9F]N="UF86UI;'DZ5&EM97,@3F5W(%)O;6%N
M.V9O;G0M<VEZ93HQ,'!T.R<^/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT.C$R
M,"4[<&%D9&EN9RUT;W`Z-G!X.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL
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M;W)M86P[<&%D9&EN9RUT;W`Z,3!P>#L^/'1A8FQE(&-E;&QP861D:6YG/3-$
M,"!C96QL<W!A8VEN9STS1#`@<W1Y;&4],T0G9F]N="UF86UI;'DZ5&EM97,@
M3F5W(%)O;6%N.V9O;G0M<VEZ93HQ,'!T.W=I9'1H.CDV+C`Y,S<U)3MB;W)D
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
M9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS
M1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z.'!T.SX\9F]N="!S='EL93TS
M1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.CAP=#L^)B,Q-C`[/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0W('-T>6QE/3-$)W9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P
M,#`P.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L
M:6=N.F-E;G1E<CMF;VYT+7-I>F4Z.'!T.SX\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.CAP=#MF;VYT+7=E:6=H=#IB;VQD
M.SY4:')E92!-;VYT:',@16YD960@2G5L>2`S,2P\+V9O;G0^/"]D:78^/"]T
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M<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P
M>#MP861D:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE
M/3-$=&5X="UA;&EG;CIC96YT97([9F]N="US:7IE.CAP=#L^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HX<'0[9F]N="UW
M96EG:'0Z8F]L9#L^3FEN92!-;VYT:',@16YD960@2G5L>2`S,2P\+V9O;G0^
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M<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUL969T.C)P
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M;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE
M9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D
M9&EN9RUR:6=H=#HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X
M="UA;&EG;CIC96YT97([9F]N="US:7IE.CAP=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HX<'0[9F]N="UW96EG:'0Z
M8F]L9#L^,C`Q,CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P
M.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[(')O
M=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1O=F5R9FQO=SIH
M:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV
M/CPO=&0^/'1D(&-O;'-P86X],T0S('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N
M.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I
M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
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M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
M>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F
M;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS1#,@<W1Y;&4],T0G=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X('-O;&ED(",P,#`P,#`[
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M<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[8F%C:V=R;W5N9"UC
M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG
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M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
M>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F
M;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS1#,@<W1Y;&4],T1V97)T:6-A;"UA
M;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M
M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP
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M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
M9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS
M1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4]
M,T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#L\
M+V9O;G0^/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS1#,@<W1Y;&4],T1V97)T
M:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A
M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D
M:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S
M='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF
M(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS1#,@<W1Y;&4]
M,T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC;VQO<CHC8V-E
M969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$^/&1I
M=B!S='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4]
M,T1V97)T:6-A;"UA;&EG;CIT;W`[<&%D9&EN9RUL969T.C(X<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P
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M:6=H=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@
M<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI
M9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A
M;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXI/"]F;VYT/CPO9&EV/CPO
M=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M
M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP
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M;"UA;&EG;CIB;W1T;VT[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
M.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E
M>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^*#$P+#`Q,#PO
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M86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO
M9&EV/CPO=&0^/'1D('-T>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A
M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W
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M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO
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M)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE
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M;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M;&5F
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O
M=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT.V9O;G0M
M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[
M9F]N="US:7IE.C$P<'0[/B@X,#`\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y
M;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,7!X
M('-O;&ED(",P,#`P,#`[<&%D9&EN9RUR:6=H=#HR<'@[<&%D9&EN9RUT;W`Z
M,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q(&-O;'-P86X]
M,T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P
M<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I
M>F4Z,3!P=#L^*3PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1'9E<G1I
M8V%L+6%L:6=N.F)O='1O;3MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P
M.C)P>#MP861D:6YG+6)O='1O;3HR<'@[<&%D9&EN9RUR:6=H=#HR<'@[(')O
M=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1O=F5R9FQO=SIH
M:61D96X[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI
M;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV
M/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N
M.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I
M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
M>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N.G)I9VAT
M.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN
M:&5R:70[9F]N="US:7IE.C$P<'0[/B@X,#`\+V9O;G0^/"]D:78^/"]T9#X\
M=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T
M;VTZ,7!X('-O;&ED(",P,#`P,#`[<&%D9&EN9RUR:6=H=#HR<'@[<&%D9&EN
M9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q(&-O
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M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0R('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P
M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T
M=&]M.C)P>#LG(')O=W-P86X],T0Q/CQD:78@<W1Y;&4],T1T97AT+6%L:6=N
M.G)I9VAT.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M9F%M
M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/B@R+#0P,#PO9F]N=#X\+V1I
M=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R
M9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+7)I9VAT.C)P
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M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG
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M(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D
M9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E
M>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$
M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^*#(L-#`Q/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.W!A9&1I;F<M
M<FEG:'0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR<'@[
M)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA
M;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\9F]N="!S='EL93TS1&9O;G0M
M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P<'0[/BD\+V9O;G0^/"]D:78^
M/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`[
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M<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M;&5F=#HR
M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MB86-K9W)O
M=6YD+6-O;&]R.B-C8V5E9F8[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\
M9&EV('-T>6QE/3-$=&5X="UA;&EG;CIL969T.V9O;G0M<VEZ93HQ,'!T.SX\
M9F]N="!S='EL93TS1&9O;G0M9F%M:6QY.FEN:&5R:70[9F]N="US:7IE.C$P
M<'0[/B0\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM
M86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P
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M8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P
M,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUR:6=H=#HR
M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P
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M='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D
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M;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R
M;W5N9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O
M='1O;3HR<'@[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE
M/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXH,3`L
M-S(R/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L
M:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MB
M86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUR:6=H=#HR<'@[<&%D
M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q
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M<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O
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M8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC
M;VQO<CHC8V-E969F.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O;3HR
M<'@[)R!R;W=S<&%N/3-$,2!C;VQS<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X
M="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXH,C<L,#4X/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MB86-K9W)O
M=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUR:6=H=#HR<'@[<&%D9&EN9RUT
M;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O=W-P86X],T0Q(&-O;'-P
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M8FQE(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[
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M+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC
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M;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MB86-K9W)O=6YD+6-O
M;&]R.B-C8V5E9F8[<&%D9&EN9RUR:6=H=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D(&-O;'-P86X],T0S('-T>6QE/3-$=F5R=&EC
M86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z
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M;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T
M>6QE/3-$=F5R=&EC86PM86QI9VXZ8F]T=&]M.W!A9&1I;F<M;&5F=#HR<'@[
M<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I
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M+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUL969T.C(X<'@[<&%D9&EN9RUT;W`Z
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M9"UC;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z
M,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#L@<F]W<W!A;CTS1#$^/&1I=B!S='EL
M93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T
M>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^,3DR
M+#`U,2PU-S@\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A
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M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXQ.#4L.3`V+#@S-#PO9F]N=#X\
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M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CPO
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M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS
M1#$^/&1I=B!S='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P
M=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ
M93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS
M1#(@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIB;W1T;VT[8F%C:V=R;W5N9"UC
M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M:70[9F]N="US:7IE.C$P<'0[/CQS=7`@<W1Y;&4],T1V97)T:6-A;"UA;&EG
M;CIT;W`[;&EN92UH96EG:'0Z,3(P)3MF;VYT+7-I>F4Z-W!T/B@Q*3PO<W5P
M/CPO9F]N=#X\+V1I=CX\+W1D/CQT9"!C;VQS<&%N/3-$,B!S='EL93TS1"=V
M97)T:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@
M(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D
M:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X
M="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S@R,3([/"]F
M;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O
M='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A
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M+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A
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M9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL
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M;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HQ<'@@<V]L:60@(S`P,#`P,#MP
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M97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P.R<@<F]W<W!A;CTS1#$@8V]L
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M<'@@<V]L:60@(S`P,#`P,#MP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P
M.C)P>#MP861D:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T
M>6QE/3-$=&5X="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF
M(S@R,3([/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C%P>"!S;VQI9"`C,#`P,#`P
M.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M
M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SX\8G(@8VQE87(],T1N
M;VYE+SX\+V9O;G0^/"]D:78^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V
M97)T:6-A;"UA;&EG;CIT;W`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.W!A
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M92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG+6QE
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M='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E
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M;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P
M>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^
M/&1I=B!S='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\=&0@8V]L<W!A;CTS1#(@
M<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ
M,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP
M861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D:6YG+6)O='1O
M;3HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X="UA;&EG;CIR
M:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL
M>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXQ.#4L.3`V+#@S-#PO9F]N=#X\
M+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG;CIB;W1T;VT[
M8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC
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M969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L
M<W!A;CTS1#$^/&1I=B!S='EL93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I
M>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O
M;G0M<VEZ93HQ,'!T.SXF(S$V,#L\+V9O;G0^/"]D:78^/"]T9#X\=&0@8V]L
M<W!A;CTS1#(@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E
M<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z
M(V-C965F9CMP861D:6YG+6QE9G0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D
M:6YG+6)O='1O;3HR<'@[)R!R;W=S<&%N/3-$,3X\9&EV('-T>6QE/3-$=&5X
M="UA;&EG;CIR:6=H=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXQ.3`L,#`V+#,S
M,3PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG
M;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C
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M;VQO<CHC8V-E969F.W!A9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X
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M=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U
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M,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F.R<@<F]W<W!A;CTS1#$@
M8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT
M+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET
M.V9O;G0M<VEZ93HQ,'!T.SX\8G(@8VQE87(],T1N;VYE+SX\+V9O;G0^/"]D
M:78^/"]T9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT
M;W`[<&%D9&EN9RUL969T.C4R<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M
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M9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUL969T.C)P
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M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB
M;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL
M93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T
M>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^*#`N
M,#,\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI
M9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A
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M8FQE(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[
M<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^
M/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^
M/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ
M,'!T.SXD/"]F;VYT/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L
M+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P
M,#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A
M;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG
M:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ
M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^*#`N,#8\+V9O;G0^/"]D:78^/"]T
M9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB
M;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M<FEG:'0Z,G!X.W!A
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M;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN
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M97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+71O<#HR<'@[
M<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^
M/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[
M/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z
M,3!P=#L^*#`N,30\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R
M=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C
M,#`P,#`P.W!A9&1I;F<M<FEG:'0Z,G!X.W!A9&1I;F<M=&]P.C)P>#MP861D
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M;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG
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M;&4@(S`P,#`P,#MP861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X
M.R<@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M
M86QI9VXZ<FEG:'0[9F]N="US:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N
M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^*#`N,3<\+V9O;G0^
M/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M
M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A9&1I;F<M<FEG
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M9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG+7)I9VAT
M.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E
M>'0M86QI9VXZ;&5F=#MF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y;&4],T1F
M;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V,#LF(S$V
M,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF
M(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#LF(S$V,#M$:6QU=&5D(&QO<W,@<&5R
M('-H87)E("@Q*3PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T
M:6-A;"UA;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P
M,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP861D:6YG+71O<#HR<'@[<&%D9&EN
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M;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E969F
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M='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C:V=R;W5N9"UC;VQO<CHC8V-E
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M<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#MP861D:6YG
M+7)I9VAT.C)P>#L@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL
M93TS1&]V97)F;&]W.FAI9&1E;CMF;VYT+7-I>F4Z,3!P=#L^/&9O;G0@<W1Y
M;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXF(S$V
M,#L\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T0G=F5R=&EC86PM86QI
M9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X(&1O=6)L92`C,#`P,#`P.W!A
M9&1I;F<M;&5F=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M
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M=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D:6YG
M+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.R<@<F]W<W!A;CTS1#$@8V]L
M<W!A;CTS1#$^/&1I=B!S='EL93TS1'1E>'0M86QI9VXZ<FEG:'0[9F]N="US
M:7IE.C$P<'0[/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z,3!P=#L^*#`N,#8\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y
M;&4],T0G=F5R=&EC86PM86QI9VXZ8F]T=&]M.V)O<F1E<BUB;W1T;VTZ,W!X
M(&1O=6)L92`C,#`P,#`P.V)A8VMG<F]U;F0M8V]L;W(Z(V-C965F9CMP861D
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M="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT
M/CPO9&EV/CPO=&0^/'1D('-T>6QE/3-$)W9E<G1I8V%L+6%L:6=N.F)O='1O
M;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P,#`P,#MP861D:6YG+6QE
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M8V%L+6%L:6=N.F)O='1O;3MB;W)D97(M8F]T=&]M.C-P>"!D;W5B;&4@(S`P
M,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUT;W`Z,G!X
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M(S`P,#`P,#MB86-K9W)O=6YD+6-O;&]R.B-C8V5E9F8[<&%D9&EN9RUR:6=H
M=#HR<'@[<&%D9&EN9RUT;W`Z,G!X.W!A9&1I;F<M8F]T=&]M.C)P>#LG(')O
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M+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[<&%D9&EN9RUL969T.C)P>#MP
M861D:6YG+71O<#HR<'@[<&%D9&EN9RUB;W1T;VTZ,G!X.V)A8VMG<F]U;F0M
M8V]L;W(Z(V-C965F9CLG(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@
M<W1Y;&4],T1T97AT+6%L:6=N.FQE9G0[9F]N="US:7IE.C$P<'0[/CQF;VYT
M('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^
M)#PO9F]N=#X\+V1I=CX\+W1D/CQT9"!S='EL93TS1"=V97)T:6-A;"UA;&EG
M;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[8F%C
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M;&EG;CIB;W1T;VT[8F]R9&5R+6)O='1O;3HS<'@@9&]U8FQE(",P,#`P,#`[
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M:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^)B,Q-C`[/"]F;VYT/CPO9&EV/CQT
M86)L92!C96QL<&%D9&EN9STS1#`@8V5L;'-P86-I;F<],T0P('-T>6QE/3-$
M)V9O;G0M9F%M:6QY.E1I;65S($YE=R!2;VUA;CL@9F]N="US:7IE.C$P<'0[
M)SX\='(^/'1D('-T>6QE/3-$=VED=&@Z,C1P>#L@<F]W<W!A;CTS1#$@8V]L
M<W!A;CTS1#$^/"]T9#X\=&0@<F]W<W!A;CTS1#$@8V]L<W!A;CTS1#$^/"]T
M9#X\+W1R/CQT<CX\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG;CIT;W`@<F]W
M<W!A;CTS1#$@8V]L<W!A;CTS1#$^/&1I=B!S='EL93TS1&QI;F4M:&5I9VAT
M.C$R,"4[9F]N="US:7IE.C$P<'0[<&%D9&EN9RUL969T.C!P>#L^/&9O;G0@
M<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.SXH
M,2D\+V9O;G0^/"]D:78^/"]T9#X\=&0@<W1Y;&4],T1V97)T:6-A;"UA;&EG
M;CIT;W`[(')O=W-P86X],T0Q(&-O;'-P86X],T0Q/CQD:78@<W1Y;&4],T1L
M:6YE+6AE:6=H=#HQ,C`E.W1E>'0M86QI9VXZ:G5S=&EF>3MF;VYT+7-I>F4Z
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M(&YO=&5S+B!!="`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II
M;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O
M<F%T:6]N.FYO;F4[/DIU;'D@,S$L(#(P,3,@86YD(#(P,3(\+V9O;G0^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.SXL('1H97)E('=E<F4@;W!T:6]N<R!T;R!P=7)C:&%S92`\+V9O;G0^/&9O
M;G0@<W1Y;&4],T1F;VYT+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T
M.V-O;&]R.B,P,#`P,#`[=&5X="UD96-O<F%T:6]N.FYO;F4[/C,N,B!M:6QL
M:6]N/"]F;VYT/CQF;VYT('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF
M;VYT+7-I>F4Z,3!P=#L^(&%N9"`\+V9O;G0^/&9O;G0@<W1Y;&4],T1F;VYT
M+69A;6EL>3II;FAE<FET.V9O;G0M<VEZ93HQ,'!T.V-O;&]R.B,P,#`P,#`[
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M:&5R:70[9F]N="US:7IE.C$P<'0[8V]L;W(Z(S`P,#`P,#MT97AT+61E8V]R
M871I;VXZ;F]N93L^3V-T;V)E<B8C,38P.S,Q+"`R,#$R/"]F;VYT/CQF;VYT
M('-T>6QE/3-$9F]N="UF86UI;'DZ:6YH97)I=#MF;VYT+7-I>F4Z,3!P=#L^
M(&9O<B!I;F9O<FUA=&EO;B!O;B!O=7(@8V]N=F5R=&EB;&4@<')E9F5R<F5D
M('-T;V-K(&%N9"!R969E<B!T;R!&;V]T;F]T92`Y(&9O<B!I;F9O<FUA=&EO
M;B!O;B!T:&4@<V5N:6]R('5N<V5C=7)E9"!C;VYV97)T:6)L92!N;W1E<RX\
M+V9O;G0^/"]D:78^/"]T9#X\+W1R/CPO=&%B;&4^/"]D:78^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D
M>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\Q.3=C8C@Q,U]B,S<V
M7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<-"D-O;G1E;G0M3&]C871I;VXZ(&9I
M;&4Z+R\O0SHO,3DW8V(X,3-?8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W
M+U=O<FMS:&5E=',O4VAE970S-"YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N
M8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O
M:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-
M"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0]
M,T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T
M97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E
M(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@
M("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14I"04<^#0H@("`@
M("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O
M=W-P86X],T0R/CQS=')O;F<^3F%T=7)E(&]F($)U<VEN97-S(&%N9"!"87-I
M<R!O9B!0<F5S96YT871I;VX@*$1E=&%I;',I("A54T0@)"D\8G(^26X@5&AO
M=7-A;F1S+"!U;FQE<W,@;W1H97)W:7-E('-P96-I9FEE9#PO<W1R;VYG/CPO
M=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0R/C,@36]N
M=&AS($5N9&5D/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A
M;CTS1#(^.2!-;VYT:',@16YD960\+W1H/@T*("`@("`@("`\=&@@8VQA<W,]
M,T1T:"!C;VQS<&%N/3-$,3X\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^2G5L+B`S,2P@,C`Q,SQB<CX\
M+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*=6PN(#,Q+"`R,#$R/&)R
M/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L(#(P,3,\
M8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^2G5L+B`S,2P@,C`Q
M,CQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y/8W0N(#,Q+"`R
M,#$R/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y297-T
M<FEC=&5D(&-A<V@@86YD(&-A<V@@97%U:79A;&5N=',@+2!S:&]R="!T97)M
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#4L,#4S/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`U+#`U
M,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/B0@-2PS,S4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/E)E<W1R:6-T960@8V%S:"!A;F0@8V%S:"!E<75I=F%L96YT
M<R`M(&QO;F<M=&5R;3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M)"`T+#DU,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/B0@-"PY-3`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XD(#4L,S`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#YS:6=N:69I8V%N="!C=7-T;VUE<B!R
M979E;G5E('!E<F-E;G1A9V4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C@Y+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C@Q+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/CDP+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C<Y+C`P)3QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')H/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&]M:6YI;VX@0G)I9&=E
M<&]R="!&=65L0V5L;"!087)K(%M-96UB97)=/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/G-I9VYI9FEC86YT(&-U<W1O;65R(')E=F5N=64@
M<&5R8V5N=&%G93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-3$N
M,#`E/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,"XP,"4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XS,BXP,"4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XP+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')H/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^4$]30T\@16YE<F=Y(%M-96UB97)=/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-O;6UO;B!S=&]C:R!O
M=VYE<G-H:7`@<&5R8V5N=&%G93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^,38N,#`E/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^,38N,#`E/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#YS:6=N:69I8V%N="!C=7-T;VUE<B!R979E
M;G5E('!E<F-E;G1A9V4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C,T+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C<R+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C4S+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C<R+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')H/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^52Y3+B!';W9E<FYM96YT(%M-
M96UB97)=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/G-I9VYI
M9FEC86YT(&-U<W1O;65R(')E=F5N=64@<&5R8V5N=&%G93PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^-"XP,"4\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XY+C`P)3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C4N,#`E/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-RXP,"4\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@
M/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S$Y-V-B.#$S
M7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W-39D-PT*0V]N=&5N="U,;V-A=&EO
M;CH@9FEL93HO+R]#.B\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C
M-S4V9#<O5V]R:W-H965T<R]3:&5E=#,U+FAT;6P-"D-O;G1E;G0M5')A;G-F
M97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@
M=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH
M96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N
M=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP
M93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!2
M96UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D
M>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%,TI!1SX-
M"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS
M1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY!8W%U:7-I=&EO;G,@*$1E=&%I;',I
M("A54T0@)"D\8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&@@8V]L<W!A;CTS1#$^,R!-;VYT:',@16YD960\+W1H/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3X\+W1H/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CX\+W1H/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^3V-T+B`S,2P@
M,C`Q,CQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*=6PN(#,Q
M+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P
M86X],T0R/D1E8RX@,C`L(#(P,3(\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/CQS=')O;F<^0G5S:6YE<W,@06-Q=6ES:71I;VX@6TQI
M;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M9FX^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-A<V@@86YD
M(&-A<V@@97%U:79A;&5N=',\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/B0@,S4W+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M06-C;W5N=',@<F5C96EV86)L93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^,2PQ,S,L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y/=&AE<B!C=7)R96YT(&%S<V5T<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^,C,L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y0<F]P97)T>2P@<&QA;G0@86YD(&5Q=6EP;65N=#PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^-#@P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^1V]O9'=I;&P\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XT+#`U-2PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XT+#`U-2PP,#`\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/DEN=&%N9VEB;&4@07-S971S/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XP/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^.2PU.3(L,#`P/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^.2PU.3(L,#`P/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y/=&AE<B!A<W-E=',\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C$P,2PP,#`\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D%C8V]U;G1S('!A>6%B;&4\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6T^*#,P,BPP,#`I/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y/=&AE<B!C=7)R96YT(&QI86)I;&ET:65S/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@Q+#0Y,BPP,#`I/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y$969E<G)E9"!T87@@;&EA8FEL:71I
M97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#,L,S4W+#`P,"D\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/'-U
M<#Y;,5T\+W-U<#X\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M3W1H97(@;&]N9RUT97)M(&QI86)I;&ET:65S/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M/B@Q-34L,#`P*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^5&]T86P@:61E;G1I9FEA8FQE(&YE="!A<W-E=',\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$P+#0S-2PP,#`\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/D)U<VEN97-S($%C<75I<VET:6]N+"!#
M;W-T(&]F($%C<75I<F5D($5N=&ET>2P@5')A;G-A8W1I;VX@0V]S=',\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$P,"PP,#`\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/D5Q=6ET>2!-971H;V0@26YV97-T;65N
M="P@3W=N97)S:&EP(%!E<F-E;G1A9V4\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C,Y+C`P)3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^0V]M;6]N(%-T;V-K+"!3:&%R97,L($ES<W5E9#PO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^,3@U+#@U-BPQ,C,\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ.3(L,#4T+#0V-#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F]N8V]N=')O;&QI;F<@26YT
M97)E<W0L($]W;F5R<VAI<"!097)C96YT86=E(&)Y($-O;G1R;VQL:6YG($]W
M;F5R<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-C$N,#`E/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y%<75I='D@365T:&]D($EN
M=F5S=&UE;G0L($]T:&5R('1H86X@5&5M<&]R87)Y($EM<&%I<FUE;G0\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,RPV,#`L,#`P/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F@^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y697)S82!!8W%U:7-I=&EO;B!;
M365M8F5R73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D)U<VEN97-S($%C
M<75I<VET:6]N(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y#;VUM;VX@4W1O8VLL(%-H87)E<RP@27-S=65D/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XS+#4P,"PP,#`\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(^#0H@("`@("`@(#QT9"!C;VQS<&%N/3-$-3X\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1&EN;F5R1F]O=&YO=&4^
M#0H@("`@("`@(#QT9"!V86QI9VX],T1T;W`^6S%=/"]T9#X-"B`@("`@("`@
M/'1D(&-O;'-P86X],T0T('9A;&EG;CTS1'1O<#Y#;&%S<VEF:65D(&EN($QO
M;F<M=&5R;2!D96)T(&%N9"!O=&AE<B!L:6%B:6QI=&EE<R!O;B!T:&4@8V]N
M<V]L:61A=&5D(&)A;&%N8V4@<VAE971S+CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].
M97AT4&%R=%\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<-
M"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3DW8V(X,3-?8C,W-E\T
M931A7S@T-F9?8C,P-38W8S<U-F0W+U=O<FMS:&5E=',O4VAE970S-BYH=&UL
M#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE
M#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB
M#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$
M0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T
M9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO
M=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T
M/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T
M(&ED/3-$240P14-(04,^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S
M<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0Q/CQS=')O;F<^26YV96YT
M;W)I97,@*$1E=&%I;',I("A54T0@)"D\8G(^/"]S=')O;F<^/"]T:#X-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^2G5L+B`S,2P@,C`Q
M,SQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$
M,CY/8W0N(#,Q+"`R,#$R/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#X\<W1R;VYG/DEN=F5N=&]R>2P@3F5T(%M!8G-T<F%C=%T\+W-T
M<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^4F%W(&UA=&5R:6%L<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^)"`R,2PS.#4L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^)"`Q-RPV.#,L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y7;W)K(&EN('!R;V-E<W,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C(U+#@T."PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$9FX^/'-U<#Y;,5T\+W-U<#X\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C,P+#`Q."PP,#`\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/'-U<#Y;,5T\+W-U<#X\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O=3X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DEN=F5N=&]R>2P@3F5T/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT-RPR,S,L,#`P/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-#<L-S`Q+#`P,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^0V]M<&QE=&5D(%-T86YD87)D($-O;7!O
M;F5N=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,2PT,#`L,#`P
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3$L,S`P+#`P,#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^26YV96YT;W)Y(%9A;'5A=&EO
M;B!297-E<G9E<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`Q
M+#8P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#(L-#`P
M+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1D
M(&-O;'-P86X],T0U/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$:6YN97)&;V]T;F]T93X-"B`@("`@("`@/'1D('9A;&EG;CTS1'1O
M<#Y;,5T\+W1D/@T*("`@("`@("`\=&0@8V]L<W!A;CTS1#0@=F%L:6=N/3-$
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M(&%S(&]F($IU;'G"H#,Q+"`R,#$S(&%N9"!/8W1O8F5RPJ`S,2P@,C`Q,B!I
M<R`D,2XT(&UI;&QI;VX@86YD("0Q,2XS(&UI;&QI;VXL(')E<W!E8W1I=F5L
M>2P@;V8@8V]M<&QE=&5D('-T86YD87)D(&-O;7!O;F5N=',@<F5A9'D@=&\@
M8F4@:6YC;W)P;W)A=&5D(&EN=&\@<&]W97(@<&QA;G1S(&%N9"!D97!L;WEE
M9"!U<&]N(')E8V5I<'0@;V8@8W5S=&]M97(@;W)D97)S(&]R('1O('-E<G9I
M8V4@4T$G<RX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\
M+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,3DW8V(X,3-?
M8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W#0I#;VYT96YT+4QO8V%T:6]N
M.B!F:6QE.B\O+T,Z+S$Y-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W
M-39D-R]7;W)K<VAE971S+U-H965T,S<N:'1M;`T*0V]N=&5N="U4<F%N<V9E
M<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T
M97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE
M860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT
M96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E
M/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E
M;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y
M/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5$2$%%/@T*
M("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$
M,2!R;W=S<&%N/3-$,3X\<W1R;VYG/D%C8V]U;G1S(%)E8V5I=F%B;&4@*$1E
M=&%I;',I("A54T0@)"D\8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H
M(&-L87-S/3-$=&@^2G5L+B`S,2P@,C`Q,SQB<CX\+W1H/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T:#Y/8W0N(#,Q+"`R,#$R/&)R/CPO=&@^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D%C8V]U;G1S+"!.;W1E<RP@
M3&]A;G,@86YD($9I;F%N8VEN9R!296-E:79A8FQE(%M,:6YE($ET96US73PO
M<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y';W9E
M<FYM96YT($-O;G1R86-T(%)E8V5I=F%B;&4\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/B0@,S0R+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,C`L,#`P/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y';W9E<FYM96YT($-O
M;G1R86-T(%)E8V5I=F%B;&4L(%5N8FEL;&5D($%M;W5N=',\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C$L,3(R+#`P,#QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C@Y,"PP,#`\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;W4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y5+E,N
M($=O=F5R;FUE;G0@86-C;W5N=',@<F5C96EV86)L92!T;W1A;#PO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,2PT-C0L,#`P/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^.3$P+#`P,#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^0V]N
M=')A8W0@4F5C96EV86)L93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,3DL-S(S+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C$X+#<X-BPP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E5N8FEL;&5D($-O;G1R86-T<R!2
M96-E:79A8FQE/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ.2PQ
M-C,L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^-BPR.#@L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F5U/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^0V]M;65R8VEA;"!#=7-T;VUE<G,@86-C;W5N
M=',@<F5C96EV86)L93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,S@L.#@V+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C(U+#`W-"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/D%C8V]U;G1S(%)E8V5I=F%B;&4L($YE
M="P@0W5R<F5N=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-#`L
M,S4P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C(U+#DX-"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/D%L;&]W86YC92!F;W(@1&]U8G1F=6P@06-C
M;W5N=',@4F5C96EV86)L92P@0W5R<F5N=#PO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^-C`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C8P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R:#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!/4T-/($5N97)G>2!;365M
M8F5R73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG
M/D%C8V]U;G1S+"!.;W1E<RP@3&]A;G,@86YD($9I;F%N8VEN9R!296-E:79A
M8FQE(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y!8V-O=6YT<R!296-E:79A8FQE+"!296QA=&5D(%!A
M<G1I97,L($-U<G)E;G0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/B0@,3,L.#`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/B0@,3@L,3`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^
M#0H-"BTM+2TM+3U?3F5X=%!A<G1?,3DW8V(X,3-?8C,W-E\T931A7S@T-F9?
M8C,P-38W8S<U-F0W#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+S$Y
M-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W-39D-R]7;W)K<VAE971S
M+U-H965T,S@N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O
M=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S
M970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@
M:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M
M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R
M:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE
M;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C
M;&%S<STS1')E<&]R="!I9#TS1$E$,$5,2$%#/@T*("`@("`@/'1R/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,3X\
M<W1R;VYG/D]T:&5R($-U<G)E;G0@07-S971S("A$971A:6QS*2`H55-$("0I
M/&)R/DEN(%1H;W5S86YD<RP@=6YL97-S(&]T:&5R=VES92!S<&5C:69I960\
M+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N
M/3-$,CY*=6PN(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S
M<STS1'1H(&-O;'-P86X],T0R/D]C="X@,S$L(#(P,3(\8G(^/"]T:#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^4')E<&%I9"!%>'!E
M;G-E(&%N9"!/=&AE<B!!<W-E=',L($-U<G)E;G0@6T%B<W1R86-T73PO<W1R
M;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y!9'9A;F-E('!A>6UE;G1S('1O('9E;F1O<G,\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,RPU-#@\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/'-U<#Y;,5T\+W-U<#X\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,BPR-C$\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/'-U<#Y;,5T\+W-U
M<#X\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&5F97)R960@
M1FEN86YC92!#;W-T<RP@0W5R<F5N="P@3F5T/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XT.30\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$9FX^/'-U<#Y;,ET\+W-U<#X\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$9FX^/'-U<#Y;,ET\+W-U<#X\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^3F]T97,@<F5C96EV86)L93PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,SDY/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&9N/CQS=7`^6S-=/"]S=7`^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XT-S4\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/'-U<#Y;,UT\+W-U<#X\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')E<&%I9"!E>'!E;G-E<R!A
M;F0@;W1H97(\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C,L.#0Q
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CQS
M=7`^6S1=/"]S=7`^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ
M+#DY,3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F
M;CX\<W5P/ELT73PO<W5P/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y4;W1A;#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`X
M+#(X,CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@-"PW,C<\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT9"!C;VQS<&%N
M/3-$-3X\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1&EN
M;F5R1F]O=&YO=&4^#0H@("`@("`@(#QT9"!V86QI9VX],T1T;W`^6S%=/"]T
M9#X-"B`@("`@("`@/'1D(&-O;'-P86X],T0T('9A;&EG;CTS1'1O<#Y!9'9A
M;F-E('!A>6UE;G1S('1O('9E;F1O<G,@<F5L871E('1O(&EN=F5N=&]R>2!P
M=7)C:&%S97,N/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1I;FYE<D9O;W1N;W1E/@T*("`@("`@("`\=&0@=F%L:6=N/3-$=&]P/ELR
M73PO=&0^#0H@("`@("`@(#QT9"!C;VQS<&%N/3-$-"!V86QI9VX],T1T;W`^
M4F5P<F5S96YT<R!T:&4@8W5R<F5N="!P;W)T:6]N(&]F(&1E8G0@:7-S=6%N
M8V4@8V]S=',@8V%P:71A;&EZ960@<F5L871I;F<@=&\@=&AE(&-O;G9E<G1I
M8FQE(&1E8G0@:7-S=6%N8V4@86YD('=I;&P@8F4@86UO<G1I>F5D(&]V97(@
M=&AE('1E<FT@;V8@=&AE(&-O;G9E<G1I8FQE(&YO=&5S('=H:6-H(&ES(#4@
M>65A<G,N/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1I
M;FYE<D9O;W1N;W1E/@T*("`@("`@("`\=&0@=F%L:6=N/3-$=&]P/ELS73PO
M=&0^#0H@("`@("`@(#QT9"!C;VQS<&%N/3-$-"!V86QI9VX],T1T;W`^0W5R
M<F5N="!P;W)T:6]N(&]F(&QO;F<M=&5R;2!N;W1E<R!R96-E:79A8FQE+CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$:6YN97)&;V]T
M;F]T93X-"B`@("`@("`@/'1D('9A;&EG;CTS1'1O<#Y;-%T\+W1D/@T*("`@
M("`@("`\=&0@8V]L<W!A;CTS1#0@=F%L:6=N/3-$=&]P/E!R:6UA<FEL>2!R
M96QA=&5S('1O(&]T:&5R('!R97!A:60@=F5N9&]R(&5X<&5N<V5S(&EN8VQU
M9&EN9R!I;G-U<F%N8V4L(')E;G0@86YD(&QE87-E('!A>6UE;G1S+CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M
M;#X-"@T*+2TM+2TM/5].97AT4&%R=%\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V
M9E]B,S`U-C=C-S4V9#<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO
M,3DW8V(X,3-?8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W+U=O<FMS:&5E
M=',O4VAE970S.2YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q
M=6]T960M<')I;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA
M<G-E=#TB=7,M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\3454
M02!H='1P+65Q=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H
M=&UL.R!C:&%R<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S
M8W)I<'0@<W)C/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M
M;65N="`J+SPO<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE
M(&-L87-S/3-$<F5P;W)T(&ED/3-$240P14E(04,^#0H@("`@("`\='(^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0Q
M/CQS=')O;F<^3W1H97(@07-S971S+"!N970@*$1E=&%I;',I("A54T0@)"D\
M8G(^/"]S=')O;F<^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L
M<W!A;CTS1#(^2G5L+B`S,2P@,C`Q,SQB<CX\+W1H/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:"!C;VQS<&%N/3-$,CY/8W0N(#,Q+"`R,#$R/&)R/CPO=&@^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D]T:&5R($%S
M<V5T<RP@3F]N8W5R<F5N="!;06)S=')A8W1=/"]S=')O;F<^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$9FX^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DQO;F<M
M=&5R;2!S=&%C:R!R97-I9'5A;"!V86QU93PO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^)"`Q,2PU-3`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&9N/CQS=7`^6S%=/"]S=7`^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#$T+#,Q-BPP,#`\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/'-U<#Y;,5T\+W-U
M<#X\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&5B="!)<W-U
M86YC92!#;W-T/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ+#DQ
M-BPP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M9FX^/'-U<#Y;,ET\+W-U<#X\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M9FX^/'-U<#Y;,ET\+W-U<#X\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^3W1H97(@07-S971S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XY,3$L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&9N/CQS=7`^6S-=/"]S=7`^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XQ+#@W,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$9FX^/'-U<#Y;,UT\+W-U<#X\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E=3X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/D]T:&5R(&%S<V5T<RP@;F5T/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ-"PS-S<L,#`P/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,38L,3@V+#`P,#QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^06-C=6UU;&%T960@9&5P<F5C:6%T:6]N(&]N
M(&QO;F<M=&5R;2!S=&%C:W,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/B0@,3`L-#`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/B0@-RPV,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&9N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@
M("`@("`\=&0@8V]L<W!A;CTS1#4^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1I;FYE<D9O;W1N;W1E/@T*("`@("`@("`\=&0@=F%L
M:6=N/3-$=&]P/ELQ73PO=&0^#0H@("`@("`@(#QT9"!C;VQS<&%N/3-$-"!V
M86QI9VX],T1T;W`^4F5L871E<R!T;R!S=&%C:R!R97!L86-E;65N=',@<&5R
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M(&9O<B!T:&4@<&5R:6]D<R!E;F1E9"!*=6QYPJ`S,2P@,C`Q,R!A;F0@3V-T
M;V)E<L*@,S$L(#(P,3(L(')E<W!E8W1I=F5L>2X\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1&EN;F5R1F]O=&YO=&4^#0H@("`@("`@
M(#QT9"!V86QI9VX],T1T;W`^6S)=/"]T9#X-"B`@("`@("`@/'1D(&-O;'-P
M86X],T0T('9A;&EG;CTS1'1O<#Y297!R97-E;G1S('1H92!L;VYG+71E<FT@
M<&]R=&EO;B!O9B!D96)T(&ES<W5A;F-E(&-O<W1S(&-A<&ET86QI>F5D(')E
M;&%T:6YG('1O('1H92!C;VYV97)T:6)L92!D96)T(&ES<W5A;F-E(&%N9"!W
M:6QL(&)E(&%M;W)T:7IE9"!O=F5R('1H92!T97)M(&]F('1H92!C;VYV97)T
M:6)L92!N;W1E<R!W:&EC:"!I<R`U('EE87)S+CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$:6YN97)&;V]T;F]T93X-"B`@("`@("`@
M/'1D('9A;&EG;CTS1'1O<#Y;,UT\+W1D/@T*("`@("`@("`\=&0@8V]L<W!A
M;CTS1#0@=F%L:6=N/3-$=&]P/DEN8VQU9&5S('-E8W5R:71Y(&1E<&]S:71S
M(&%N9"!N;W1E<R!R96-E:79A8FQE+CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT
M4&%R=%\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<-"D-O
M;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3DW8V(X,3-?8C,W-E\T931A
M7S@T-F9?8C,P-38W8S<U-F0W+U=O<FMS:&5E=',O4VAE970T,"YH=&UL#0I#
M;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE#0I#
M;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB#0H-
M"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$0V]N
M=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T9BTX
M)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO=RYJ
M<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T/CPO
M:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T(&ED
M/3-$240P15=&044^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS
M1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^06-C<G5E9"!,
M:6%B:6QI=&EE<R`H1&5T86EL<RD@*%531"`D*3QB<CX\+W-T<F]N9SX\+W1H
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CXY($UO;G1H
M<R!%;F1E9#PO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X]
M,T0R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CY*=6PN(#,Q+"`R,#$S/&)R/CPO
M=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0R/D]C="X@
M,S$L(#(P,3(\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/CQS=')O;F<^06-C<G5E9"!,:6%B:6QI=&EE<RP@0W5R<F5N="!;06)S=')A
M8W1=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/D%C8W)U960@<&%Y<F]L;"!A;F0@96UP;&]Y964@
M8F5N969I=',\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@-"PS
M.3`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&9N/CQS=7`^6S%=/"]S=7`^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XD(#,L.3`W+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1F;CX\<W5P/ELQ73PO<W5P/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y!8V-R=65D($-O;G1R86-T(&%N9"!/<&5R871I
M;F<@0V]S=',\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0P+#`P
M,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\
M<W5P/ELR73PO<W5P/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,SDL,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&9N/CQS=7`^6S)=/"]S=7`^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/E)E<V5R=F4@9F]R('!R;V1U8W0@=V%R<F%N='D@8V]S=',\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$L-3<R+#`P,#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\<W5P/ELS73PO
M<W5P/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,BPS,3<L,#`P
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CQS
M=7`^6S-=/"]S=7`^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/E)E<V5R=F4@9F]R(%-E<G9I8V4@06=R965M96YT($-O<W1S/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XU+#(R,BPP,#`\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/'-U<#Y;-%T\+W-U<#X\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C<L,C(R+#`P,#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\<W5P/ELT
M73PO<W5P/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y297-E
M<G9E(&9O<B!",3(P,"!297!A:7(@86YD(%5P9W)A9&4@4')O9W)A;3PO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-"PV-CDL,#`P/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CQS=7`^6S5=/"]S
M=7`^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT+#<U,RPP,#`\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/'-U
M<#Y;-5T\+W-U<#X\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M06-C<G5E9"!T87AE<RP@;&5G86P@<')O9F5S<VEO;F%L(&%N9"!O=&AE<CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,RPU,#4L,#`P/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CQS=7`^6S9=
M/"]S=7`^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR+#`R-RPP
M,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^
M/'-U<#Y;-ET\+W-U<#X\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')O=3X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/D%C8W)U960@3&EA8FEL:71I97,L($-U<G)E;G0\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C$Y+#,Y."PP,#`\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XR,"PR-C4L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y0<F]D=6-T(%=A<G)A;G1Y($%C8W)U86PL(%=A<G)A;G1I
M97,@27-S=65D/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ+#,P
M,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!R;V1U8W0@5V%R<F%N='D@06-C<G5A
M;"P@4&%Y;65N="!A;F0@061J=7-T;65N=',\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C(L,#`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1F;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3&]S<R!2
M97-E<G9E(&]N(%-E<G9I8V4@06=R965M96YT<SPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^-"PQ,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^-2PP,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y297-E<G9E(&9O<B!097)F;W)M86YC92!'=6%R86YT965S/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ+#$P,"PP,#`\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XR+#(P,"PP,#`\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/F-O<W1S(&9O<B!R97!A:7(@86YD('5P9W)A9&5S
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#$P,"PP,#`\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(^#0H@("`@("`@(#QT9"!C;VQS<&%N/3-$-3X\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1&EN;F5R1F]O=&YO=&4^#0H@
M("`@("`@(#QT9"!V86QI9VX],T1T;W`^6S%=/"]T9#X-"B`@("`@("`@/'1D
M(&-O;'-P86X],T0T('9A;&EG;CTS1'1O<#Y"86QA;F-E(')E;&%T97,@=&\@
M86UO=6YT<R!O=V5D('1O(&5M<&QO>65E<R!F;W(@8V]M<&5N<V%T:6]N(&%N
M9"!B96YE9FET<R!A<R!O9B!T:&4@96YD(&]F('1H92!P97)I;V0N/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1I;FYE<D9O;W1N;W1E
M/@T*("`@("`@("`\=&0@=F%L:6=N/3-$=&]P/ELR73PO=&0^#0H@("`@("`@
M(#QT9"!C;VQS<&%N/3-$-"!V86QI9VX],T1T;W`^0F%L86YC92!I;F-L=61E
M<R!E<W1I;6%T960@;&]S<V5S(&%C8W)U960@;VX@<')O9'5C="!S86QE<R!C
M;VYT<F%C=',N/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1I;FYE<D9O;W1N;W1E/@T*("`@("`@("`\=&0@=F%L:6=N/3-$=&]P/ELS
M73PO=&0^#0H@("`@("`@(#QT9"!C;VQS<&%N/3-$-"!V86QI9VX],T1T;W`^
M06-T:79I='D@:6X@=&AE(')E<V5R=F4@9F]R('!R;V1U8W0@=V%R<F%N='D@
M8V]S=',@9F]R('1H92!N:6YE(&UO;G1H<R!E;F1E9"!*=6QY(#,Q+"`R,#$S
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M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$:6YN97)&;V]T;F]T93X-
M"B`@("`@("`@/'1D('9A;&EG;CTS1'1O<#Y;-%T\+W1D/@T*("`@("`@("`\
M=&0@8V]L<W!A;CTS1#0@=F%L:6=N/3-$=&]P/D%S(&]F($IU;'G"H#,Q+"`R
M,#$S(&%N9"!/8W1O8F5R(#,Q+"`R,#$R+"!T:&4@;&]S<R!R97-E<G9E(&]N
M(%-!)W,@=&]T86QE9"`D-"XQ(&UI;&QI;VX@86YD("0U+C`@;6EL;&EO;BP@
M<F5S<&5C=&EV96QY+B!!;'-O(&EN8VQU9&5D(&EN('1H:7,@;&EN92!I=&5M
M(&ES(&$@<F5S97)V92!F;W(@<&5R9F]R;6%N8V4@9W5A<F%N=&5E<R!P96YA
M;'1I97,@=6YD97(@=&AE('1E<FUS(&]F(&]U<B!C=7-T;VUE<B!C;VYT<F%C
M=',L('=H:6-H(&)A<V5D(&]N(&]U<B!O;F=O:6YG(&%N86QY<VES(&]F(&AI
M<W1O<FEC86P@9FQE970@<&5R9F]R;6%N8V4@=&]T86QE9"`D,2XQ(&UI;&QI
M;VX@86YD("0R+C(@;6EL;&EO;B!A<R!O9B!*=6QYPJ`S,2P@,C`Q,R!A;F0@
M3V-T;V)E<L*@,S$L(#(P,3(L(')E<W!E8W1I=F5L>2X\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1&EN;F5R1F]O=&YO=&4^#0H@("`@
M("`@(#QT9"!V86QI9VX],T1T;W`^6S5=/"]T9#X-"B`@("`@("`@/'1D(&-O
M;'-P86X],T0T('9A;&EG;CTS1'1O<#Y&;W(@=&AE(&YI;F4@;6]N=&AS(&5N
M9&5D($IU;'D@,S$L(#(P,3,L('1H92!#;VUP86YY(&EN8W5R<F5D(&%C='5A
M;"!R97!A:7(@86YD('5P9W)A9&4@8V]S=',@;V8@87!P<F]X:6UA=&5L>2`D
M,"XQ(&UI;&QI;VXN/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1I;FYE<D9O;W1N;W1E/@T*("`@("`@("`\=&0@=F%L:6=N/3-$=&]P
M/ELV73PO=&0^#0H@("`@("`@(#QT9"!C;VQS<&%N/3-$-"!V86QI9VX],T1T
M;W`^0F%L86YC92!I;F-L=61E<R!A8V-R=65D('-A;&5S+"!U<V4@86YD('!A
M>7)O;&P@=&%X97,@87,@=V5L;"!A<R!A8V-R=65D(&QE9V%L+"!P<F]F97-S
M:6]N86P@86YD(&]T:&5R(&5X<&5N<V5S(&%S(&]F('1H92!E;F0@;V8@=&AE
M('!E<FEO9"X\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\
M+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,3DW8V(X,3-?
M8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W#0I#;VYT96YT+4QO8V%T:6]N
M.B!F:6QE.B\O+T,Z+S$Y-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W
M-39D-R]7;W)K<VAE971S+U-H965T-#$N:'1M;`T*0V]N=&5N="U4<F%N<V9E
M<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T
M97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE
M860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT
M96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E
M/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E
M;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y
M/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$556$-)/@T*
M("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$
M,2!R;W=S<&%N/3-$,CX\<W1R;VYG/D1E8G0@86YD($QE87-E<R`H1&5T86EL
M<RD@*%531"`D*3QB<CX\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA
M<W,],T1T:"!C;VQS<&%N/3-$,CXS($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0S/CD@36]N=&AS($5N9&5D
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^/"]T
M:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^/"]T:#X-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^/"]T:#X-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^/"]T:#X-"B`@("`@
M("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^/"]T:#X-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^/"]T:#X-"B`@("`@("`@/'1H
M(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^/"]T:#X-"B`@("`@("`@/'1H(&-L
M87-S/3-$=&@@8V]L<W!A;CTS1#$^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&@@8V]L<W!A;CTS1#$^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$
M=&@@8V]L<W!A;CTS1#$^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@
M8V]L<W!A;CTS1#(^,R!-;VYT:',@16YD960\+W1H/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:"!C;VQS<&%N/3-$,3X\+W1H/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^
M2G5L+B`S,2P@,C`Q,SQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:"!C;VQS<&%N/3-$,CY*=6PN(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@
M(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L(#(P,3(\8G(^/"]T:#X-"B`@("`@
M("`@/'1H(&-L87-S/3-$=&@^2G5N+B`R,"P@,C`Q,SQB<CX\+W1H/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T:#Y!<'(N(#$R+"`R,#$S/&)R/CPO=&@^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0R/D]C="X@,S$L(#(P
M,3(\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^2G5N+B`R,"P@
M,C`Q,SQB<CY#;VYV97)T:6)L92!$96)T(%M-96UB97)=/&)R/CPO=&@^#0H@
M("`@("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L(#(P,3,\8G(^0V]N;F5C
M=&EC=70@1&5V96QO<&UE;G0@075T:&]R:71Y($YO=&4@6TUE;6)E<ET\8G(^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^3V-T+B`S,2P@,C`Q,CQB
M<CY#;VYN96-T:6-U="!$979E;&]P;65N="!!=71H;W)I='D@3F]T92!;365M
M8F5R73QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*=6PN(#,Q
M+"`R,#$S/&)R/D-O;FYE8W1I8W5T($-L96%N($5N97)G>2!&=6YD(%M-96UB
M97)=/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA<BX@,#4L
M(#(P,3,\8G(^0V]N;F5C=&EC=70@0VQE86X@16YE<F=Y($9U;F0@6TUE;6)E
M<ET\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^2F%N+B`S,2P@
M,C`Q,SQB<CY#;VYN96-T:6-U="!#;&5A;B!%;F5R9WD@1G5N9"!;365M8F5R
M73QB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y/8W0N(#,Q+"`R
M,#$R/&)R/D-O;FYE8W1I8W5T($-L96%N($5N97)G>2!&=6YD(%M-96UB97)=
M/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L(#(P
M,3,\8G(^0V]N;F5C=&EC=70@0VQE86X@16YE<F=Y(&%N9"!&:6YA;F-E($EN
M=F5S=&UE;G0@075T:&]R:71Y(%M-96UB97)=/&)R/CPO=&@^#0H@("`@("`@
M(#QT:"!C;&%S<STS1'1H/D%P<BX@,S`L(#(P,3,\8G(^0V]N;F5C=&EC=70@
M0VQE86X@16YE<F=Y(&%N9"!&:6YA;F-E($EN=F5S=&UE;G0@075T:&]R:71Y
M(%M-96UB97)=/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DUA
M<BX@,#4L(#(P,3,\8G(^0V]N;F5C=&EC=70@0VQE86X@16YE<F=Y(&%N9"!&
M:6YA;F-E($EN=F5S=&UE;G0@075T:&]R:71Y(%M-96UB97)=/&)R/CPO=&@^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D1E8G0@26YS
M=')U;65N="!;3&EN92!)=&5M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^3&EN92!O9B!#<F5D:70@1F%C:6QI='DL($%M
M;W5N="!/=71S=&%N9&EN9SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^)"`T+#`P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD
M(#0L,#`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@-"PP
M,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`S+#,P,BPP
M,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XD(#,L-#8V+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/B0@,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/B0@.3`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@.#0W+#`P,#QS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@-"PT,C4L,#`P
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y396YI;W(@56YS96-U<F5D($-O;G9E<G1I8FQE($YO=&5S/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XS."PP,#`L,#`P/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^,S@L,#`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C,X+#`P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XP/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y#87!I=&%L($QE87-E($]B;&EG871I;VYS/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M<#XS-3(L,#`P/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^,S4R+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C(S-"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/DQO;F<M=&5R;2!$96)T+"!'<F]S<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^-3`L,#<Y+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C4P+#`W.2PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XX
M+#4T-RPP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DQO;F<M
M=&5R;2!$96)T/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XT-BPY
M-#@L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-#8L.30X+#`P
M,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C@L-30W+#`P,#QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&5B="!);G-T<G5M96YT+"!5
M;F%M;W)T:7IE9"!$:7-C;W5N=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;3XH,RPQ,S$L,#`P*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1F;CX\<W5P/ELQ73PO<W5P/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;3XH,RPQ,S$L,#`P*3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1F;CX\<W5P/ELQ73PO<W5P/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1F;CX\<W5P/ELQ73PO<W5P/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y,;VYG+71E<FT@1&5B="P@0W5R
M<F5N="!-871U<FET:65S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M/B@T+#0P,RPP,#`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH-"PT
M,#,L,#`P*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#4L,38Q+#`P
M,"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@
M("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DQO;F<M=&5R;2!$
M96)T+"!%>&-L=61I;F<@0W5R<F5N="!-871U<FET:65S/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XT,BPU-#4L,#`P/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;7`^-#(L-30U+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C,L,S@V+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^3&EN92!O9B!#<F5D:70@1F%C:6QI='DL($UA>&EM=6T@0F]R<F]W
M:6YG($-A<&%C:71Y/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XX
M+#`P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XX+#`P,"PP
M,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU+#`P,"PP,#`\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU+#DP,"PP,#`\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E!R;V-E961S
M(&9R;VT@3F]T97,@4&%Y86)L93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^.3`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C(L-C`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')O8V5E9',@9G)O;2!D96)T/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XT,2PU,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&5B
M="!);G-T<G5M96YT+"!);G1E<F5S="!2871E+"!3=&%T960@4&5R8V5N=&%G
M93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^."XP,"4\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XU+C`P)3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M1&5B="!);G-T<G5M96YT+"!#;VYV97)T:6)L92P@0V]N=F5R<VEO;B!2871I
M;SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-C0U+C$V,3,\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1E
M8G0@0V]N=F5R<VEO;BP@0V]N=F5R=&5D($EN<W1R=6UE;G0L($%M;W5N=#PO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,2PP,#`\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1E8G0@26YS
M=')U;65N="P@0V]N=F5R=&EB;&4L($-O;G9E<G-I;VX@4')I8V4\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,2XU
M-3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4')O8V5E9',@9G)O
M;2!#;VYV97)T:6)L92!$96)T/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XS-2PU,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y087EM96YT<R!O9B!$96)T($ES<W5A;F-E($-O
M<W1S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XR+#0W,BPP,#`\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XP/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y%;6)E9&1E9"!$97)I=F%T:79E+"!&86ER(%9A;'5E(&]F($5M8F5D9&5D
M($1E<FEV871I=F4@3&EA8FEL:71Y/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XD(#,L-3`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/B0@,RPU,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M)"`S+#(P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(^#0H@("`@
M("`@(#QT9"!C;VQS<&%N/3-$,C`^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1I;FYE<D9O;W1N;W1E/@T*("`@("`@("`\=&0@=F%L
M:6=N/3-$=&]P/ELQ73PO=&0^#0H@("`@("`@(#QT9"!C;VQS<&%N/3-$,3D@
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M=F5R('1H92!T97)M(&]F('1H92!D96)T+CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].
M97AT4&%R=%\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<-
M"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3DW8V(X,3-?8C,W-E\T
M931A7S@T-F9?8C,P-38W8S<U-F0W+U=O<FMS:&5E=',O4VAE970T,BYH=&UL
M#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I;G1A8FQE
M#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M87-C:6DB
M#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q=6EV/3-$
M0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R<V5T/75T
M9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C/3-$4VAO
M=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO<V-R:7!T
M/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$<F5P;W)T
M(&ED/3-$240P14]&04,^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S
M<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0Q/CQS=')O;F<^1&5B="!A
M;F0@3&5A<V5S($1E8G0@*$1E=&%I;',I("A54T0@)"D\8G(^26X@5&AO=7-A
M;F1S+"!U;FQE<W,@;W1H97)W:7-E('-P96-I9FEE9#PO<W1R;VYG/CPO=&@^
M#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L(#(P,3,\8G(^/"]T
M:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@
M("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^1&5B="!)
M;G-T<G5M96YT(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y$96)T(&%N9"!#87!I=&%L($QE87-E<RP@
M;6EN:6UU;2!P87EM96YT(&1U92!I;B!L97-S('1H86X@,3(@;6]N=&AS/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#0P,SQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&5B="!A;F0@
M0V%P:71A;"!,96%S97,L($9U='5R92!-:6YI;75M(%!A>6UE;G1S+"!$=64@
M:6X@5'=O(%EE87)S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS
M,#D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/D1E8G0@86YD($-A<&ET86P@3&5A<V5S+"!&=71U<F4@36EN:6UU;2!0
M87EM96YT<RP@1'5E(&EN(%1H<F5E(%EE87)S/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XR-S<\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/D1E8G0@86YD($-A<&ET86P@3&5A<V5S+"!&
M=71U<F4@36EN:6UU;2!087EM96YT<RP@1'5E(&EN($9O=7(@665A<G,\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C(U-CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&5B="!A;F0@0V%P
M:71A;"!,96%S97,L($9U='5R92!-:6YI;75M(%!A>6UE;G1S+"!$=64@:6X@
M1FEV92!996%R<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-#`L
M-#$P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y$96)T(&%N9"!#87!I=&%L($QE87-E<RP@1G5T=7)E($UI;FEM=6T@
M4&%Y;65N=',L($1U92!4:&5R96%F=&5R/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XT+#0R-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^1&5B="!A;F0@0V%P:71A;"!,96%S97,L($9U
M='5R92!-:6YI;75M(%!A>6UE;G1S($1U93PO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^)"`T-BPP-SD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM
M+2TM+2T]7TYE>'1087)T7S$Y-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V
M-V,W-39D-PT*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\Q.3=C8C@Q
M,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<O5V]R:W-H965T<R]3:&5E
M=#0S+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP
M<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U
M<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M
M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H
M87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S
M<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO
M/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,]
M,T1R97!O<G0@:60],T1)1#!%4#%!13X-"B`@("`@(#QT<CX-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N
M9SY3:&%R92U"87-E9"!#;VUP96YS871I;VX@4&QA;G,@06QL;V-A=&5D(%-H
M87)E($)A<V5D($-O;7!E;G-A=&EO;B!%>'!E;G-E("A$971A:6QS*2`H55-$
M("0I/&)R/DEN(%1H;W5S86YD<RP@=6YL97-S(&]T:&5R=VES92!S<&5C:69I
M960\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS
M<&%N/3-$,CXS($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`@(#QT:"!C;&%S
M<STS1'1H(&-O;'-P86X],T0R/CD@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIU
M;"X@,S$L(#(P,3,\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^
M2G5L+B`S,2P@,C`Q,CQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:#Y*=6PN(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS
M1'1H/DIU;"X@,S$L(#(P,3(\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@
M("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L
M:6=N/3-$=&]P/CQS=')O;F<^16UP;&]Y964@4V5R=FEC92!3:&%R92UB87-E
M9"!#;VUP96YS871I;VXL($%L;&]C871I;VX@;V8@4F5C;V=N:7IE9"!097)I
M;V0@0V]S=',@6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/D%L;&]C871E9"!3:&%R92UB87-E9"!#;VUP
M96YS871I;VX@17AP96YS93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^)"`U.38\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XD(#8W-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/B0@,2PV,3,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XD(#$L-3$V/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F@^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y#;W-T(&]F(%-A;&5S(%M-
M96UB97)=/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O
M;F<^16UP;&]Y964@4V5R=FEC92!3:&%R92UB87-E9"!#;VUP96YS871I;VXL
M($%L;&]C871I;VX@;V8@4F5C;V=N:7IE9"!097)I;V0@0V]S=',@6TQI;F4@
M271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/D%L;&]C871E9"!3:&%R92UB87-E9"!#;VUP96YS871I;VX@17AP96YS
M93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,34V/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3@R/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-#,W/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-#,U
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L
M87-S/3-$<F@^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O
M<#Y396QL:6YG+"!'96YE<F%L(&%N9"!!9&UI;FES=')A=&EV92!%>'!E;G-E
M<R!;365M8F5R73PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\
M<W1R;VYG/D5M<&QO>65E(%-E<G9I8V4@4VAA<F4M8F%S960@0V]M<&5N<V%T
M:6]N+"!!;&QO8V%T:6]N(&]F(%)E8V]G;FEZ960@4&5R:6]D($-O<W1S(%M,
M:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#Y!;&QO8V%T960@4VAA<F4M8F%S960@0V]M<&5N<V%T:6]N($5X
M<&5N<V4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C,U.3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C0Q-CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/CDU
M-CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/C@W,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')H/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^4F5S96%R8V@@86YD($1E=F5L;W!M96YT($5X<&5N<V4@6TUE;6)E
M<ET\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY%
M;7!L;WEE92!397)V:6-E(%-H87)E+6)A<V5D($-O;7!E;G-A=&EO;BP@06QL
M;V-A=&EO;B!O9B!296-O9VYI>F5D(%!E<FEO9"!#;W-T<R!;3&EN92!)=&5M
M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M06QL;V-A=&5D(%-H87)E+6)A<V5D($-O;7!E;G-A=&EO;B!%>'!E;G-E/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#@Q/'-P86X^/"]S<&%N
M/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`W-CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,C(P/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`R
M,#@\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L
M93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S$Y
M-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W-39D-PT*0V]N=&5N="U,
M;V-A=&EO;CH@9FEL93HO+R]#.B\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B
M,S`U-C=C-S4V9#<O5V]R:W-H965T<R]3:&5E=#0T+FAT;6P-"D-O;G1E;G0M
M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M
M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^
M#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y
M<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I
M<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O
M($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*
M("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%
M5D=!13X-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L
M<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY3:&%R92U"87-E9"!#;VUP
M96YS871I;VX@4&QA;G,@*$1E=&%I;',I("A54T0@)"D\8G(^/"]S=')O;F<^
M/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#$^.2!-
M;VYT:',@16YD960\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS
M<&%N/3-$,3X\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N
M/3-$,3X\+W1H/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@
M/'1H(&-L87-S/3-$=&@^2G5L+B`S,2P@,C`Q,SQB<CX\+W1H/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T:#Y/8W0N(#,Q+"`R,#$R/&)R/CPO=&@^#0H@("`@
M("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L(#(P,3(\8G(^/"]T:#X-"B`@
M("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D
M(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS=')O;F<^4VAA<F4M8F%S960@
M0V]M<&5N<V%T:6]N($%R<F%N9V5M96YT(&)Y(%-H87)E+6)A<V5D(%!A>6UE
M;G0@07=A<F0@6TQI;F4@271E;7-=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/E-H87)E+6)A<V5D($-O;7!E;G-A=&EO;B!!
M<G)A;F=E;65N="!B>2!3:&%R92UB87-E9"!087EM96YT($%W87)D+"!/<'1I
M;VYS+"!%>'!I<F%T:6]N<R!I;B!097)I;V0\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C$X,BPT,3,\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L
M87-S/3-$<&P@=F%L:6=N/3-$=&]P/E-H87)E+6)A<V5D($-O;7!E;G-A=&EO
M;B!!<G)A;F=E;65N="!B>2!3:&%R92UB87-E9"!087EM96YT($%W87)D+"!/
M<'1I;VYS+"!/=71S=&%N9&EN9RP@5V5I9VAT960@079E<F%G92!%>&5R8VES
M92!0<FEC93PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`V+C0W
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M)"`V+CDV/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@
M/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG
M;CTS1'1O<#X\<W1R;VYG/E-H87)E+6)A<V5D($-O;7!E;G-A=&EO;B!!<G)A
M;F=E;65N="!B>2!3:&%R92UB87-E9"!087EM96YT($%W87)D+"!/<'1I;VYS
M+"!/=71S=&%N9&EN9R!;4F]L;"!&;W)W87)D73PO<W1R;VYG/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y3:&%R92UB87-E9"!#;VUP96YS
M871I;VX@07)R86YG96UE;G0@8GD@4VAA<F4M8F%S960@4&%Y;65N="!!=V%R
M9"P@3W!T:6]N<RP@3W5T<W1A;F1I;F<L($YU;6)E<CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;7`^,RPQ,C`L-#4V/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,RPR,#`L,#`P/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y3:&%R92UB
M87-E9"!#;VUP96YS871I;VX@07)R86YG96UE;G0@8GD@4VAA<F4M8F%S960@
M4&%Y;65N="!!=V%R9"P@3W!T:6]N<RP@1W)A;G1S(&EN(%!E<FEO9"P@3F5T
M(&]F($9O<F9E:71U<F5S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M<#XR-SDL-S0V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y3:&%R92UB87-E9"!#;VUP96YS871I;VX@07)R86YG96UE
M;G0@8GD@4VAA<F4M8F%S960@4&%Y;65N="!!=V%R9"P@3W!T:6]N<RP@3W5T
M<W1A;F1I;F<L($YU;6)E<CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,RPR,3<L-S@Y/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^,RPR,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y3:&%R92UB87-E9"!#;VUP96YS871I
M;VX@07)R86YG96UE;G1S(&)Y(%-H87)E+6)A<V5D(%!A>6UE;G0@07=A<F0L
M($]P=&EO;G,L($=R86YT<R!I;B!097)I;V0L(%=E:6=H=&5D($%V97)A9V4@
M17AE<F-I<V4@4')I8V4\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP
M/B0@,"XY-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^/'-T<F]N9SY3:&%R92UB87-E9"!#;VUP96YS871I;VX@07)R
M86YG96UE;G0@8GD@4VAA<F4M8F%S960@4&%Y;65N="!!=V%R9"P@3W!T:6]N
M<RP@3W5T<W1A;F1I;F<L(%=E:6=H=&5D($%V97)A9V4@17AE<F-I<V4@4')I
M8V4@6U)O;&P@1F]R=V%R9%T\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-
M"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P
M;"!V86QI9VX],T1T;W`^4VAA<F4M8F%S960@0V]M<&5N<V%T:6]N($%R<F%N
M9V5M96YT(&)Y(%-H87)E+6)A<V5D(%!A>6UE;G0@07=A<F0L($]P=&EO;G,L
M($9O<F9E:71U<F5S(&%N9"!%>'!I<F%T:6]N<R!I;B!097)I;V0L(%=E:6=H
M=&5D($%V97)A9V4@17AE<F-I<V4@4')I8V4\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/B0@-BXS-CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\+V)O9'D^#0H\+VAT;6P^#0H-"BTM
M+2TM+3U?3F5X=%!A<G1?,3DW8V(X,3-?8C,W-E\T931A7S@T-F9?8C,P-38W
M8S<U-F0W#0I#;VYT96YT+4QO8V%T:6]N.B!F:6QE.B\O+T,Z+S$Y-V-B.#$S
M7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W-39D-R]7;W)K<VAE971S+U-H965T
M-#4N:'1M;`T*0V]N=&5N="U4<F%N<V9E<BU%;F-O9&EN9SH@<75O=&5D+7!R
M:6YT86)L90T*0V]N=&5N="U4>7!E.B!T97AT+VAT;6P[(&-H87)S970](G5S
M+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE860^#0H@("`@/$U%5$$@:'1T<"UE
M<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT96YT/3-$)W1E>'0O:'1M;#L@8VAA
M<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E/3-$=&5X="]J879A<V-R:7!T('-R
M8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E;6]V92!4:&ES($-O;6UE;G0@*B\\
M+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y/@T*("`@(#QT86)L92!C;&%S<STS
M1')E<&]R="!I9#TS1$E$,$560D%#/@T*("`@("`@/'1R/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$,2!R;W=S<&%N/3-$,CX\<W1R;VYG
M/E-H87)E+4)A<V5D($-O;7!E;G-A=&EO;B!0;&%N<R!297-T<FEC=&5D(%-T
M;V-K($%W87)D<R`H1&5T86EL<RD@*%531"`D*3QB<CX\+W-T<F]N9SX\+W1H
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XY($UO;G1H
M<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T:#Y*=6PN(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/E-H87)E+6)A<V5D($-O
M;7!E;G-A=&EO;B!!<G)A;F=E;65N="!B>2!3:&%R92UB87-E9"!087EM96YT
M($%W87)D(%M,:6YE($ET96US73PO<W1R;VYG/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y297-T<FEC=&5D(%-T;V-K($%W87)D<R!/=71S
M=&%N9&EN9SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^-2PQ,3,L
M,#<W/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y3:&%R92UB87-E9"!#;VUP96YS871I;VX@07)R86YG96UE;G0@8GD@
M4VAA<F4M8F%S960@4&%Y;65N="!!=V%R9"P@17%U:71Y($EN<W1R=6UE;G1S
M($]T:&5R('1H86X@3W!T:6]N<RP@1W)A;G1S(&EN(%!E<FEO9"P@5V5I9VAT
M960@079E<F%G92!'<F%N="!$871E($9A:7(@5F%L=64\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/B0@,2XQ.3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4W1O8VL@27-S=65D($1U<FEN
M9R!097)I;V0L(%-H87)E<RP@4F5S=')I8W1E9"!3=&]C:R!!=V%R9"P@1W)O
M<W,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/CDQ."PY,3D\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E-T
M;V-K($ES<W5E9"!$=7)I;F<@4&5R:6]D+"!3:&%R97,L(%)E<W1R:6-T960@
M4W1O8VL@07=A<F0L($9O<F9E:71E9#PO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^,2PY,S(\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL/@T*#0HM+2TM+2T]
M7TYE>'1087)T7S$Y-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W-39D
M-PT*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\Q.3=C8C@Q,U]B,S<V
M7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<O5V]R:W-H965T<R]3:&5E=#0V+FAT
M;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U;W1E9"UP<FEN=&%B
M;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R<V5T/2)U<RUA<V-I
M:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!(&AT='`M97%U:78]
M,T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT;6P[(&-H87)S970]
M=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C<FEP="!S<F,],T13
M:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM96YT("HO/"]S8W)I
M<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@8VQA<W,],T1R97!O
M<G0@:60],T1)1#!%04%!0SX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L
M87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^/'-T<F]N9SY3:&%R
M92U"87-E9"!#;VUP96YS871I;VX@4&QA;G,@16UP;&]Y964@<W1O8VL@<'5R
M8VAA<V4@<&QA;B`H1&5T86EL<RD@*%531"`D*3QB<CX\+W-T<F]N9SX\+W1H
M/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3XY($UO;G1H
M<R!%;F1E9#PO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@
M("`\=&@@8VQA<W,],T1T:#Y*=6PN(#,Q+"`R,#$S/&)R/CPO=&@^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D5M<&QO>65E(%-T;V-K
M($]W;F5R<VAI<"!0;&%N("A%4T]0*2!$:7-C;&]S=7)E<R!;3&EN92!)=&5M
M<UT\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M4W1O8VL@27-S=65D($1U<FEN9R!097)I;V0L(%-H87)E<RP@16UP;&]Y964@
M4W1O8VL@4'5R8VAA<V4@4&QA;G,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C(R-"PW.#D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^
M#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$
M<&P@=F%L:6=N/3-$=&]P/E-T;V-K($ES<W5E9"!$=7)I;F<@4&5R:6]D+"!6
M86QU92P@16UP;&]Y964@4W1O8VL@4'5R8VAA<V4@4&QA;CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^)"`P+C<Y/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y#;VUM;VX@4W1O8VLL($-A
M<&ET86P@4VAA<F5S(%)E<V5R=F5D(&9O<B!&=71U<F4@27-S=6%N8V4\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C4T.2PU.#0\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y
M/@T*/"]H=&UL/@T*#0HM+2TM+2T]7TYE>'1087)T7S$Y-V-B.#$S7V(S-S9?
M-&4T85\X-#9F7V(S,#4V-V,W-39D-PT*0V]N=&5N="U,;V-A=&EO;CH@9FEL
M93HO+R]#.B\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<O
M5V]R:W-H965T<R]3:&5E=#0W+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC
M;V1I;F<Z('%U;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H
M=&UL.R!C:&%R<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*
M("`@(#Q-151!(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS
M1"=T97AT+VAT;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E
M>'0O:F%V87-C<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@
M5&AI<R!#;VUM96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@
M("`\=&%B;&4@8VQA<W,],T1R97!O<G0@:60],T1)1#!%45E"23X-"B`@("`@
M(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W
M<W!A;CTS1#(^/'-T<F]N9SY3:&%R96AO;&1E<G,G($5Q=6ET>2`H1&5T86EL
M<RD@*%531"`D*3QB<CY);B!4:&]U<V%N9',L(&5X8V5P="!3:&%R92!D871A
M(&EN($UI;&QI;VYS+"!U;FQE<W,@;W1H97)W:7-E('-P96-I9FEE9#PO<W1R
M;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0S
M/C,@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@@
M8V]L<W!A;CTS1#(^.2!-;VYT:',@16YD960\+W1H/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:"!C;VQS<&%N/3-$,3X\+W1H/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^2G5L+B`S,2P@,C`Q
M,SQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*86XN(#,Q+"`R
M,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L
M(#(P,3(\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^2G5L+B`S
M,2P@,C`Q,SQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*=6PN
M(#,Q+"`R,#$R/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/D1E
M8RX@,C`L(#(P,3(\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@
M8VQA<W,],T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$
M=&]P/CQS=')O;F<^26YC<F5A<V4@*$1E8W)E87-E*2!I;B!3=&]C:VAO;&1E
M<G,G($5Q=6ET>2!;4F]L;"!&;W)W87)D73PO<W1R;VYG/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y3=&]C:VAO;&1E<G,G("AD96-I9FET
M*2!E<75I='DL($EN8VQU9&EN9R!0;W)T:6]N($%T=')I8G5T86)L92!T;R!.
M;VYC;VYT<F]L;&EN9R!);G1E<F5S=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^)"`Q-"PQ,C@\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XD(#$T+#$R.#QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4W1O8VL@27-S=65D($1U<FEN
M9R!097)I;V0L(%9A;'5E+"!.97<@27-S=65S/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M<#XS+#4V,CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^4W1O8VL@1W)A;G1E9"!$=7)I;F<@4&5R
M:6]D+"!686QU92P@4VAA<F4M8F%S960@0V]M<&5N<V%T:6]N+"!.970@;V8@
M1F]R9F5I='5R97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$L
M-C$Y/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y296=I<W1R871I;VX@<W1A=&5M96YT(&9E97,\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6T^*#(P*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4W1O8VL@27-S=65D($1U<FEN9R!0
M97)I;V0L(%9A;'5E+"!%;7!L;WEE92!"96YE9FET(%!L86X\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6T^*#$U-"D\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1I=FED96YD<RP@4')E9F5R
M<F5D(%-T;V-K/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@X,#`I
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH
M.#`P*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6T^*#(L-#`P*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6T^*#(L-#`Q*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^1F]R96EG;B!C=7)R96YC>2!T<F%N<VQA=&EO
M;B!A9&IU<W1M96YT<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH
M."D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X
M=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M
M/B@W."D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XQ,SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6T^*#@P*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^4F5C;&%S<R!O9B!N;VYC;VYT<F]L;&EN9R!I;G1E<F5S
M="!D=64@=&\@;&EQ=6ED871I;VX@;V8@<W5B<VED:6%R>3PO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F5T($QO<W,\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6T^*#4L.#$T*3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#$P+#`Q,"D\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@R-2PS,C(I/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,C0L,S@W
M*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^4W1O8VMH;VQD97)S)R`H9&5F:6-I='D@97%U:71Y+"!);F-L=61I;F<@
M4&]R=&EO;B!!='1R:6)U=&%B;&4@=&\@3F]N8V]N=')O;&QI;F<@26YT97)E
M<W0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#@L-3<T*3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#@L-3<T
M*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^4W1O8VL@27-S=65D($1U<FEN9R!097)I;V0L(%-H87)E<RP@3F5W($ES
M<W5E<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,RXU/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^
M/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$
M<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.;VYC
M;VYT<F]L;&EN9R!);G1E<F5S="P@3W=N97)S:&EP(%!E<F-E;G1A9V4@8GD@
M0V]N=')O;&QI;F<@3W=N97)S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M<#XV,2XP,"4\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/D-O;6UO;B!S=&]C:R!I<W-U960@9F]R(&%C<75I<VET
M:6]N/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS+#4V,CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C`\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R:#X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E1O
M=&%L(%-H87)E:&]L9&5R<R<@17%U:71Y("A$969I8VET*2!;365M8F5R73PO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/DEN8W)E
M87-E("A$96-R96%S92D@:6X@4W1O8VMH;VQD97)S)R!%<75I='D@6U)O;&P@
M1F]R=V%R9%T\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^4W1O8VMH;VQD97)S)R`H9&5C:69I="D@97%U:71Y+"!);F-L=61I
M;F<@4&]R=&EO;B!!='1R:6)U=&%B;&4@=&\@3F]N8V]N=')O;&QI;F<@26YT
M97)E<W0\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$T+#4P.3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$T
M+#4P.3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT
M<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX]
M,T1T;W`^4W1O8VL@27-S=65D($1U<FEN9R!097)I;V0L(%9A;'5E+"!.97<@
M27-S=65S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XS+#4V,CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M4W1O8VL@1W)A;G1E9"!$=7)I;F<@4&5R:6]D+"!686QU92P@4VAA<F4M8F%S
M960@0V]M<&5N<V%T:6]N+"!.970@;V8@1F]R9F5I='5R97,\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C$L-C$Y/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y296=I<W1R871I;VX@<W1A
M=&5M96YT(&9E97,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#(P
M*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C
M;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T
M;W`^4W1O8VL@27-S=65D($1U<FEN9R!097)I;V0L(%9A;'5E+"!%;7!L;WEE
M92!"96YE9FET(%!L86X\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT
M/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^
M*#$U-"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\
M='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N
M/3-$=&]P/D1I=FED96YD<RP@4')E9F5R<F5D(%-T;V-K/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M/B@R+#0P,"D\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D9O<F5I9VX@8W5R<F5N8WD@
M=')A;G-L871I;VX@861J=7-T;65N=',\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C$S/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y296-L87-S(&]F(&YO;F-O;G1R;VQL:6YG(&EN=&5R
M97-T(&1U92!T;R!L:7%U:61A=&EO;B!O9B!S=6)S:61I87)Y/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$;G5M/B@U-C(I/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y.970@3&]S<SPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;3XH,C0L-C4X*3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4W1O8VMH;VQD97)S
M)R`H9&5F:6-I='D@97%U:71Y+"!);F-L=61I;F<@4&]R=&EO;B!!='1R:6)U
M=&%B;&4@=&\@3F]N8V]N=')O;&QI;F<@26YT97)E<W0\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6T^*#@L,#DQ*3QS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#@L,#DQ*3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')H/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F]N8V]N=')O;&QI
M;F<@26YT97)E<W0@6TUE;6)E<ET\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@
M(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI
M9VX],T1T;W`^/'-T<F]N9SY);F-R96%S92`H1&5C<F5A<V4I(&EN(%-T;V-K
M:&]L9&5R<R<@17%U:71Y(%M2;VQL($9O<G=A<F1=/"]S=')O;F<^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E-T;V-K:&]L9&5R<R<@*&1E
M8VEF:70I(&5Q=6ET>2P@26YC;'5D:6YG(%!O<G1I;VX@071T<FEB=71A8FQE
M('1O($YO;F-O;G1R;VQL:6YG($EN=&5R97-T/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M/B@S.#$I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&YU;3XH,S@Q*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4W1O8VL@27-S=65D($1U<FEN9R!0
M97)I;V0L(%9A;'5E+"!.97<@27-S=65S/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$;G5M<#XP/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y3=&]C:R!'<F%N=&5D($1U<FEN9R!097)I;V0L(%9A
M;'5E+"!3:&%R92UB87-E9"!#;VUP96YS871I;VXL($YE="!O9B!&;W)F96ET
M=7)E<SPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O
M/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^4F5G:7-T
M<F%T:6]N('-T871E;65N="!F965S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XP/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A
M;&EG;CTS1'1O<#Y3=&]C:R!)<W-U960@1'5R:6YG(%!E<FEO9"P@5F%L=64L
M($5M<&QO>65E($)E;F5F:70@4&QA;CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@
M("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V
M86QI9VX],T1T;W`^1&EV:61E;F1S+"!0<F5F97)R960@4W1O8VL\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C`\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D9O<F5I9VX@8W5R<F5N8WD@
M=')A;G-L871I;VX@861J=7-T;65N=',\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L
M87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@
M("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@
M=F%L:6=N/3-$=&]P/E)E8VQA<W,@;V8@;F]N8V]N=')O;&QI;F<@:6YT97)E
M<W0@9'5E('1O(&QI<75I9&%T:6]N(&]F('-U8G-I9&EA<GD\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C4V,CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F5T($QO<W,\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6T^*#8V-"D\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@
M/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E-T;V-K:&]L9&5R<R<@*&1E
M9FEC:71Y(&5Q=6ET>2P@26YC;'5D:6YG(%!O<G1I;VX@071T<FEB=71A8FQE
M('1O($YO;F-O;G1R;VQL:6YG($EN=&5R97-T/"]T9#X-"B`@("`@("`@/'1D
M(&-L87-S/3-$;G5M/B0@*#0X,RD\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M/B0@*#0X,RD\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@(#PO='(^#0H@("`@/"]T86)L93X-"B`@/"]B;V1Y/@T*/"]H=&UL
M/@T*#0HM+2TM+2T]7TYE>'1087)T7S$Y-V-B.#$S7V(S-S9?-&4T85\X-#9F
M7V(S,#4V-V,W-39D-PT*0V]N=&5N="U,;V-A=&EO;CH@9FEL93HO+R]#.B\Q
M.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<O5V]R:W-H965T
M<R]3:&5E=#0X+FAT;6P-"D-O;G1E;G0M5')A;G-F97(M16YC;V1I;F<Z('%U
M;W1E9"UP<FEN=&%B;&4-"D-O;G1E;G0M5'EP93H@=&5X="]H=&UL.R!C:&%R
M<V5T/2)U<RUA<V-I:2(-"@T*/&AT;6P^#0H@(#QH96%D/@T*("`@(#Q-151!
M(&AT='`M97%U:78],T1#;VYT96YT+51Y<&4@8V]N=&5N=#TS1"=T97AT+VAT
M;6P[(&-H87)S970]=71F+3@G/CQS8W)I<'0@='EP93TS1'1E>'0O:F%V87-C
M<FEP="!S<F,],T13:&]W+FIS/B\J($1O($YO="!296UO=F4@5&AI<R!#;VUM
M96YT("HO/"]S8W)I<'0^/"]H96%D/@T*("`\8F]D>3X-"B`@("`\=&%B;&4@
M8VQA<W,],T1R97!O<G0@:60],T1)1#!%,S1!13X-"B`@("`@(#QT<CX-"B`@
M("`@("`@/'1H(&-L87-S/3-$=&P@8V]L<W!A;CTS1#$@<F]W<W!A;CTS1#(^
M/'-T<F]N9SY,;W-S(%!E<B!3:&%R92`H1&5T86EL<RD@*%531"`D*3QB<CY)
M;B!4:&]U<V%N9',L(&5X8V5P="!3:&%R92!D871A+"!U;FQE<W,@;W1H97)W
M:7-E('-P96-I9FEE9#PO<W1R;VYG/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S
M<STS1'1H(&-O;'-P86X],T0T/C,@36]N=&AS($5N9&5D/"]T:#X-"B`@("`@
M("`@/'1H(&-L87-S/3-$=&@@8V]L<W!A;CTS1#(^.2!-;VYT:',@16YD960\
M+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,3X\+W1H
M/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<CX-"B`@("`@("`@/'1H(&-L87-S
M/3-$=&@@8V]L<W!A;CTS1#(^2G5L+B`S,2P@,C`Q,SQB<CX\+W1H/@T*("`@
M("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,CY*=6PN(#,Q+"`R,#$R
M/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/DIU;"X@,S$L(#(P
M,3,\8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^2G5L+B`S,2P@
M,C`Q,CQB<CX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y/8W0N(#,Q
M+"`R,#$R/&)R/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S
M/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\
M<W1R;VYG/DYU;65R871O<B!;06)S=')A8W1=/"]S=')O;F<^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@
M("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$9FX^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/DYE="!,
M;W-S/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B0@*#4L.#$T*3QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,3`L,#$P*3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,C4L,S(R*3QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,C0L,S@W*3QS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N
M/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS
M1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F5T
M($EN8V]M92`H3&]S<RD@071T<FEB=71A8FQE('1O($YO;F-O;G1R;VQL:6YG
M($EN=&5R97-T/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR,#(\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XX.#QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6UP/C8V-#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1N=6UP/C(S,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@
M("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@("`@("`\=&0@
M8VQA<W,],T1P;"!V86QI9VX],T1T;W`^1&EV:61E;F1S+"!0<F5F97)R960@
M4W1O8VL\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^*#@P,"D\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M/B@X,#`I/'-P86X^/"]S<&%N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&YU;3XH,BPT,#`I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1&YU;3XH,BPT,#$I/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F5U/@T*("`@("`@
M("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3F5T(&QO<W,@871T<FEB
M=71A8FQE('1O(&-O;6UO;B!S:&%R96AO;&1E<G,\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1N=6T^)"`H-BPT,3(I/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;3XD("@Q,"PW,C(I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;3XD("@R-RPP-3@I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;3XD("@R-BPU-3@I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'!L('9A;&EG;CTS1'1O<#X\<W1R;VYG/D1E;6]N:6YA=&]R(%M!
M8G-T<F%C=%T\+W-T<F]N9SX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@
M/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA
M<W,],T1P;"!V86QI9VX],T1T;W`^5V5I9VAT960@079E<F%G92!.=6UB97(@
M;V8@4VAA<F5S($]U='-T86YD:6YG+"!$:6QU=&5D/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XQ.3(L,#4Q+#4W.#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/C$X-2PY,#8L.#,T/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;7`^,3DP+#`P-BPS,S$\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@
M("`@/'1D(&-L87-S/3-$;G5M<#XQ-3@L-30X+#DY.#QS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS<&%N/CPO<W!A;CX\
M+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')O/@T*("`@
M("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^5V5I9VAT960@079E
M<F%G92!.=6UB97(@1&EL=71E9"!3:&%R97,@3W5T<W1A;F1I;F<@061J=7-T
M;65N=#PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\<W5P/ELQ73PO
M<W5P/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1F;CX\<W5P/ELQ73PO
M<W5P/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,#QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C`\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R
M93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/E=E:6=H
M=&5D($%V97)A9V4@3G5M8F5R(&]F(%-H87)E<R!/=71S=&%N9&EN9RP@0F%S
M:6,\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$Y,BPP-3$L-3<X
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&9N/CPO
M=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,3@U+#DP-BPX,S0\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ.3`L,#`V+#,S,3QS<&%N/CPO
M<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C$U."PU-#@L
M.3DX/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E
M>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@("`@/'1R
M(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS
M1'1O<#Y%87)N:6YG<R!097(@4VAA<F4L($)A<VEC/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M/B0@*#`N,#,I/'-P86X^/"]S<&%N/CPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&YU;3XD("@P+C`V*3QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\
M=&0@8VQA<W,],T1F;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^
M)"`H,"XQ-"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M/B0@*#`N,3<I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R
M/@T*("`@("`@/'1R(&-L87-S/3-$<F4^#0H@("`@("`@(#QT9"!C;&%S<STS
M1'!L('9A;&EG;CTS1'1O<#Y%87)N:6YG<R!097(@4VAA<F4L($1I;'5T960\
M+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,"XP,RD\<W!A;CX\
M+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/'-U<#Y;,5T\
M+W-U<#X\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H,"XP-BD\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$9FX^/'-U
M<#Y;,5T\+W-U<#X\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6T^)"`H
M,"XQ-"D\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$
M;G5M/B0@*#`N,3<I/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S<STS1'!L
M('9A;&EG;CTS1'1O<#Y3:&%R92UB87-E9"!#;VUP96YS871I;VX@07)R86YG
M96UE;G0@8GD@4VAA<F4M8F%S960@4&%Y;65N="!!=V%R9"P@3W!T:6]N<RP@
M3W5T<W1A;F1I;F<L($YU;6)E<CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS
M1&YU;7`^,RPR,3<L-S@Y/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT
M9"!C;&%S<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M,RPR,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1&9N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,RPR,3<L
M-S@Y/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU
M;7`^,RPR,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C
M;&%S<STS1&YU;7`^,RPQ,C`L-#4V/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@
M("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&0@8V]L<W!A;CTS1#@^
M/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1I;FYE<D9O
M;W1N;W1E/@T*("`@("`@("`\=&0@=F%L:6=N/3-$=&]P/ELQ73PO=&0^#0H@
M("`@("`@(#QT9"!C;VQS<&%N/3-$-R!V86QI9VX],T1T;W`^1&EL=71E9"!L
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M:6]R('5N<V5C=7)E9"!C;VYV97)T:6)L92!N;W1E<RX@070@2G5L>2`S,2P@
M,C`Q,R!A;F0@,C`Q,BP@=&AE<F4@=V5R92!O<'1I;VYS('1O('!U<F-H87-E
M(#,N,B!M:6QL:6]N(&%N9"`S+C(@;6EL;&EO;BP@<F5S<&5C=&EV96QY+"!S
M:&%R97,@;V8@8V]M;6]N('-T;V-K+B!2969E<B!T;R!O=7(@06YN=6%L(%)E
M<&]R="!O;B!&;W)M(#$P+4L@9F]R('1H92!Y96%R(&5N9&5D($]C=&]B97+"
MH#,Q+"`R,#$R(&9O<B!I;F9O<FUA=&EO;B!O;B!O=7(@8V]N=F5R=&EB;&4@
M<')E9F5R<F5D('-T;V-K(&%N9"!R969E<B!T;R!&;V]T;F]T92`Y(&9O<B!I
M;F9O<FUA=&EO;B!O;B!T:&4@<V5N:6]R('5N<V5C=7)E9"!C;VYV97)T:6)L
M92!N;W1E<RX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`\+W1A8FQE/@T*("`\
M+V)O9'D^#0H\+VAT;6P^#0H-"BTM+2TM+3U?3F5X=%!A<G1?,3DW8V(X,3-?
M8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W#0I#;VYT96YT+4QO8V%T:6]N
M.B!F:6QE.B\O+T,Z+S$Y-V-B.#$S7V(S-S9?-&4T85\X-#9F7V(S,#4V-V,W
M-39D-R]7;W)K<VAE971S+U-H965T-#DN:'1M;`T*0V]N=&5N="U4<F%N<V9E
M<BU%;F-O9&EN9SH@<75O=&5D+7!R:6YT86)L90T*0V]N=&5N="U4>7!E.B!T
M97AT+VAT;6P[(&-H87)S970](G5S+6%S8VEI(@T*#0H\:'1M;#X-"B`@/&AE
M860^#0H@("`@/$U%5$$@:'1T<"UE<75I=CTS1$-O;G1E;G0M5'EP92!C;VYT
M96YT/3-$)W1E>'0O:'1M;#L@8VAA<G-E=#UU=&8M."<^/'-C<FEP="!T>7!E
M/3-$=&5X="]J879A<V-R:7!T('-R8STS1%-H;W<N:G,^+RH@1&\@3F]T(%)E
M;6]V92!4:&ES($-O;6UE;G0@*B\\+W-C<FEP=#X\+VAE860^#0H@(#QB;V1Y
M/@T*("`@(#QT86)L92!C;&%S<STS1')E<&]R="!I9#TS1$E$,$5$1$%#/@T*
M("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T;"!C;VQS<&%N/3-$
M,2!R;W=S<&%N/3-$,CX\<W1R;VYG/E)E<W1R:6-T960@0V%S:"`H1&5T86EL
M<RD@*%531"`D*3QB<CY);B!-:6QL:6]N<RP@=6YL97-S(&]T:&5R=VES92!S
M<&5C:69I960\+W-T<F]N9SX\+W1H/@T*("`@("`@("`\=&@@8VQA<W,],T1T
M:"!C;VQS<&%N/3-$,3XY($UO;G1H<R!%;F1E9#PO=&@^#0H@("`@("`@(#QT
M:"!C;&%S<STS1'1H(&-O;'-P86X],T0Q/CPO=&@^#0H@("`@("`\+W1R/@T*
M("`@("`@/'1R/@T*("`@("`@("`\=&@@8VQA<W,],T1T:#Y*=6PN(#,Q+"`R
M,#$S/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H/D]C="X@,S$L
M(#(P,3(\8G(^/"]T:#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R93X-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/CQS
M=')O;F<^4F5S=')I8W1E9"!#87-H(&%N9"!);G9E<W1M96YT<R!;06)S=')A
M8W1=/"]S=')O;F<^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\
M<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA
M<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P
M/E)E<W1R:6-T960@0V%S:"!A;F0@0V%S:"!%<75I=F%L96YT<SPO=&0^#0H@
M("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`Q,#QS<&%N/CPO<W!A;CX\+W1D
M/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/B0@,3`N-CQS<&%N/CPO<W!A
M;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*
M("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^3&5T=&5R(&]F
M($-R961I="!$871E(&]F($5X<&ER871I;VX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1T97AT/D%P<B`Q+`T*"0DR,#$Y/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^
M#0H@("`@("`\+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'!L('9A;&EG;CTS1'1O<#Y,971T97)S(&]F($-R961I
M="!/=71S=&%N9&EN9RP@06UO=6YT/"]T9#X-"B`@("`@("`@/'1D(&-L87-S
M/3-$;G5M<#XD(#<N-SQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@
M8VQA<W,],T1N=6UP/B0@.2XV/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM
M+2TM/5].97AT4&%R=%\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C
M-S4V9#<-"D-O;G1E;G0M3&]C871I;VXZ(&9I;&4Z+R\O0SHO,3DW8V(X,3-?
M8C,W-E\T931A7S@T-F9?8C,P-38W8S<U-F0W+U=O<FMS:&5E=',O4VAE970U
M,"YH=&UL#0I#;VYT96YT+51R86YS9F5R+45N8V]D:6YG.B!Q=6]T960M<')I
M;G1A8FQE#0I#;VYT96YT+51Y<&4Z('1E>'0O:'1M;#L@8VAA<G-E=#TB=7,M
M87-C:6DB#0H-"CQH=&UL/@T*("`\:&5A9#X-"B`@("`\345402!H='1P+65Q
M=6EV/3-$0V]N=&5N="U4>7!E(&-O;G1E;G0],T0G=&5X="]H=&UL.R!C:&%R
M<V5T/75T9BTX)SX\<V-R:7!T('1Y<&4],T1T97AT+VIA=F%S8W)I<'0@<W)C
M/3-$4VAO=RYJ<SXO*B!$;R!.;W0@4F5M;W9E(%1H:7,@0V]M;65N="`J+SPO
M<V-R:7!T/CPO:&5A9#X-"B`@/&)O9'D^#0H@("`@/'1A8FQE(&-L87-S/3-$
M<F5P;W)T(&ED/3-$240P15A*044^#0H@("`@("`\='(^#0H@("`@("`@(#QT
M:"!C;&%S<STS1'1L(&-O;'-P86X],T0Q(')O=W-P86X],T0R/CQS=')O;F<^
M4')E9F5R<F5D(%-T;V-K("A$971A:6QS*3QB<CX\+W-T<F]N9SX\+W1H/@T*
M("`@("`@("`\=&@@8VQA<W,],T1T:"!C;VQS<&%N/3-$,SXY($UO;G1H<R!%
M;F1E9#PO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H(&-O;'-P86X],T0R
M/CPO=&@^#0H@("`@("`\+W1R/@T*("`@("`@/'1R/@T*("`@("`@("`\=&@@
M8VQA<W,],T1T:#Y*=6PN(#,Q+"`R,#$S/&)R/E531"`H)"D\8G(^/"]T:#X-
M"B`@("`@("`@/'1H(&-L87-S/3-$=&@^2G5L+B`S,2P@,C`Q,SQB<CY#040\
M8G(^/"]T:#X-"B`@("`@("`@/'1H(&-L87-S/3-$=&@^2G5L+B`S,2P@,C`Q
M,CQB<CY54T0@*"0I/&)R/CPO=&@^#0H@("`@("`@(#QT:"!C;&%S<STS1'1H
M/D]C="X@,S$L(#(P,3(\8G(^55-$("@D*3QB<CX\+W1H/@T*("`@("`@("`\
M=&@@8VQA<W,],T1T:#Y/8W0N(#,Q+"`R,#$R/&)R/D-!1#QB<CX\+W1H/@T*
M("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\
M=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^/'-T<F]N9SY0<F5F97)R960@
M4W1O8VLL($YU;6)E<B!O9B!3:&%R97,L(%!A<B!686QU92!A;F0@3W1H97(@
M1&ES8VQO<W5R97,@6T%B<W1R86-T73PO<W1R;VYG/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@
M(#QT9"!C;&%S<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\
M+W1R/@T*("`@("`@/'1R(&-L87-S/3-$<F\^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'!L('9A;&EG;CTS1'1O<#Y0<F5F97)R960@4W1O8VLL(%-H87)E<R!)
M<W-U960\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C8T+#`R,#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N=6UP/C8T
M+#`R,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T
M97AT/CQS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1N
M=6UP/C8T+#`R,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA
M<W,],T1N=6UP/C8T+#`R,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T
M<CX-"B`@("`@(#QT<B!C;&%S<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1P;"!V86QI9VX],T1T;W`^5&5M<&]R87)Y($5Q=6ET>2P@0V%R<GEI;F<@
M06UO=6YT+"!!='1R:6)U=&%B;&4@=&\@4&%R96YT/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XD(#4Y+#@U-RPP,#`\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XD(#4Y+#@U-RPP,#`\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A
M;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,]
M,T1R;SX-"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D1I
M=FED96YD<RP@4')E9F5R<F5D(%-T;V-K+"!#87-H/"]T9#X-"B`@("`@("`@
M/'1D(&-L87-S/3-$;G5M<#XR+#0P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P86X^/"]T9#X-
M"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XR+#0P,"PP,#`\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$=&5X=#X\<W!A;CX\+W-P
M86X^/"]T9#X-"B`@("`@(#PO='(^#0H@("`@("`\='(@8VQA<W,],T1R93X-
M"B`@("`@("`@/'1D(&-L87-S/3-$<&P@=F%L:6=N/3-$=&]P/D-A<G)Y:6YG
M(%9A;'5E(&]F(%-E<FEE<R`Q(%!R969E<G)E9"!3:&%R97,\+W1D/@T*("`@
M("`@("`\=&0@8VQA<W,],T1N=6UP/C$T+#0P,"PP,#`\<W!A;CX\+W-P86X^
M/"]T9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XQ-"PX,#`L,#`P/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^/'-P
M86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^,30L
M,C`P+#`P,#QS<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,]
M,T1N=6UP/C$T+#(P,"PP,#`\<W!A;CX\+W-P86X^/"]T9#X-"B`@("`@(#PO
M='(^#0H@("`@("`\='(@8VQA<W,],T1R;SX-"B`@("`@("`@/'1D(&-L87-S
M/3-$<&P@=F%L:6=N/3-$=&]P/E)E='5R;B!O9B!#87!I=&%L(&%N9"!$:79I
M9&5N9"!087EM96YT<R!O;B!397)I97,@,2!0<F5F97)R960@4VAA<F5S/"]T
M9#X-"B`@("`@("`@/'1D(&-L87-S/3-$;G5M<#XY,#`L,#`P/'-P86X^/"]S
M<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^.3`P+#`P,#QS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@("`\=&0@8VQA<W,],T1T97AT/CQS
M<&%N/CPO<W!A;CX\+W1D/@T*("`@("`@/"]T<CX-"B`@("`@(#QT<B!C;&%S
M<STS1')E/@T*("`@("`@("`\=&0@8VQA<W,],T1P;"!V86QI9VX],T1T;W`^
M1&5R:79A=&EV92!,:6%B:6QI='DL($9A:7(@5F%L=64L($=R;W-S($QI86)I
M;&ET>3PO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^)"`W,#`L,#`P
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1'1E>'0^
M/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S<STS1&YU;7`^
M)"`W,#`L,#`P/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`@(#QT9"!C;&%S
M<STS1'1E>'0^/'-P86X^/"]S<&%N/CPO=&0^#0H@("`@("`\+W1R/@T*("`@
M(#PO=&%B;&4^#0H@(#PO8F]D>3X-"CPO:'1M;#X-"@T*+2TM+2TM/5].97AT
M4&%R=%\Q.3=C8C@Q,U]B,S<V7S1E-&%?.#0V9E]B,S`U-C=C-S4V9#<-"D-O
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M;VLN:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#`Q+FAT;6PB+SX-
M"B`\;SI&:6QE($A2968],T0B4VAE970P,BYH=&UL(B\^#0H@/&\Z1FEL92!(
M4F5F/3-$(E-H965T,#,N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E
M=#`T+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970P-2YH=&UL(B\^
M#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,#8N:'1M;"(O/@T*(#QO.D9I;&4@
M2%)E9CTS1")3:&5E=#`W+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE
M970P."YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,#DN:'1M;"(O
M/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#$P+FAT;6PB+SX-"B`\;SI&:6QE
M($A2968],T0B4VAE970Q,2YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H
M965T,3(N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#$S+FAT;6PB
M+SX-"B`\;SI&:6QE($A2968],T0B4VAE970Q-"YH=&UL(B\^#0H@/&\Z1FEL
M92!(4F5F/3-$(E-H965T,34N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3
M:&5E=#$V+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970Q-RYH=&UL
M(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,3@N:'1M;"(O/@T*(#QO.D9I
M;&4@2%)E9CTS1")3:&5E=#$Y+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B
M4VAE970R,"YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,C$N:'1M
M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#(R+FAT;6PB+SX-"B`\;SI&
M:6QE($A2968],T0B4VAE970R,RYH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$
M(E-H965T,C0N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#(U+FAT
M;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970R-BYH=&UL(B\^#0H@/&\Z
M1FEL92!(4F5F/3-$(E-H965T,C<N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS
M1")3:&5E=#(X+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970R.2YH
M=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,S`N:'1M;"(O/@T*(#QO
M.D9I;&4@2%)E9CTS1")3:&5E=#,Q+FAT;6PB+SX-"B`\;SI&:6QE($A2968]
M,T0B4VAE970S,BYH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T,S,N
M:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#,T+FAT;6PB+SX-"B`\
M;SI&:6QE($A2968],T0B4VAE970S-2YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F
M/3-$(E-H965T,S8N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#,W
M+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970S."YH=&UL(B\^#0H@
M/&\Z1FEL92!(4F5F/3-$(E-H965T,SDN:'1M;"(O/@T*(#QO.D9I;&4@2%)E
M9CTS1")3:&5E=#0P+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970T
M,2YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T-#(N:'1M;"(O/@T*
M(#QO.D9I;&4@2%)E9CTS1")3:&5E=#0S+FAT;6PB+SX-"B`\;SI&:6QE($A2
M968],T0B4VAE970T-"YH=&UL(B\^#0H@/&\Z1FEL92!(4F5F/3-$(E-H965T
M-#4N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E=#0V+FAT;6PB+SX-
M"B`\;SI&:6QE($A2968],T0B4VAE970T-RYH=&UL(B\^#0H@/&\Z1FEL92!(
M4F5F/3-$(E-H965T-#@N:'1M;"(O/@T*(#QO.D9I;&4@2%)E9CTS1")3:&5E
M=#0Y+FAT;6PB+SX-"B`\;SI&:6QE($A2968],T0B4VAE970U,"YH=&UL(B\^
M#0H\+WAM;#X-"BTM+2TM+3U?3F5X=%!A<G1?,3DW8V(X,3-?8C,W-E\T931A
67S@T-F9?8C,P-38W8S<U-F0W+2T-"@``
`
end

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R39.xml
<DESCRIPTION>IDEA: Other Assets, net (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2407402 - Disclosure - Other Assets, net (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-07-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2012Q4</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_OtherAssetsNoncurrentAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Other Assets, Noncurrent [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_LongTermStackResidualValue</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>11550000</NumericAmount><RoundedNumericAmount>11550000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>14316000</NumericAmount><RoundedNumericAmount>14316000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>long-term stack residual value</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Long-term stack residual value</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_DeferredFinanceCostsNoncurrentNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1916000</NumericAmount><RoundedNumericAmount>1916000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[2]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[2]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Net amount of long-term deferred finance costs capitalized at the end of the reporting period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 835

 -SubTopic 30

 -Section 45

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6451184&amp;loc=d3e28555-108399



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.17)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 17

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Debt Issuance Cost</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_OtherAssetsMiscellaneousNoncurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>911000</NumericAmount><RoundedNumericAmount>911000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[3]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1870000</NumericAmount><RoundedNumericAmount>1870000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[3]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of other miscellaneous assets expected to be realized or consumed after one year or normal operating cycle, if longer.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Other Assets</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_OtherAssetsNoncurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>14377000</NumericAmount><RoundedNumericAmount>14377000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>16186000</NumericAmount><RoundedNumericAmount>16186000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.17)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 17

 -Article 5



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Other assets, net</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_AccumulatedDepreciationOnLongTermStacks</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>10400000</NumericAmount><RoundedNumericAmount>10400000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7600000</NumericAmount><RoundedNumericAmount>7600000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>accumulated depreciation on long-term stacks</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accumulated depreciation on long-term stacks</Label></Row></Rows><Footnotes><Footnote><NoteId>1</NoteId><Note>Relates to stack replacements performed under the Company's SA's. In circumstances where the useful life of the stack replacement extends beyond the contractual term of the SA and the Company retains title for the stack from the customer upon expiration or non-renewal of the SA, the cost of the stack replacement is recorded as a long term asset and is 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. Accumulated depreciation was $10.4 million and $7.6 million for the periods ended July&#xA0;31, 2013 and October&#xA0;31, 2012, respectively.</Note></Footnote><Footnote><NoteId>2</NoteId><Note>Represents the long-term portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years.</Note></Footnote><Footnote><NoteId>3</NoteId><Note>Includes security deposits and notes receivable.</Note></Footnote></Footnotes><IsEquityReport>false</IsEquityReport><ReportName>Other Assets, net (Details) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/OtherAssetsNetDetails</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>6</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<FILENAME>R4.xml
<DESCRIPTION>IDEA: Consolidated Statements of Operations (Unaudited)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>1002000 - Statement - Consolidated Statements of Operations (Unaudited)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption>In Thousands, except Share data, unless otherwise specified</RoundingOption><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPerShare</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2012Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPerShare</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2012" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPerShare</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2012Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPerShare</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_RevenuesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Revenues (1):</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_SalesRevenueGoodsNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>45441000</NumericAmount><RoundedNumericAmount>45441</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>21023000</NumericAmount><RoundedNumericAmount>21023</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>108881000</NumericAmount><RoundedNumericAmount>108881</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>65882000</NumericAmount><RoundedNumericAmount>65882</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Aggregate revenue during the period from the sale of goods in the normal course of business, after deducting returns, allowances and discounts.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.1(a))

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 1

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Product sales</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_SalesRevenueServicesNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3706000</NumericAmount><RoundedNumericAmount>3706</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6546000</NumericAmount><RoundedNumericAmount>6546</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>12783000</NumericAmount><RoundedNumericAmount>12783</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>13398000</NumericAmount><RoundedNumericAmount>13398</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Aggregate revenue during the period from services rendered in the normal course of business, after deducting allowances and discounts.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.1(d))

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 1

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Service agreements and license revenues</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4560000</NumericAmount><RoundedNumericAmount>4560</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2124000</NumericAmount><RoundedNumericAmount>2124</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>10837000</NumericAmount><RoundedNumericAmount>10837</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5903000</NumericAmount><RoundedNumericAmount>5903</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 730

 -SubTopic 20

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6420387&amp;loc=d3e23221-108380



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 730

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6420387&amp;loc=d3e23199-108380



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Advanced technologies contract revenues</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_Revenues</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>53707000</NumericAmount><RoundedNumericAmount>53707</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>29693000</NumericAmount><RoundedNumericAmount>29693</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>132501000</NumericAmount><RoundedNumericAmount>132501</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>85183000</NumericAmount><RoundedNumericAmount>85183</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.1)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 1

 -Article 5



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total revenues</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CostOfRevenueAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Costs of revenues:</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_CostOfGoodsSold</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>41523000</NumericAmount><RoundedNumericAmount>41523</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>22433000</NumericAmount><RoundedNumericAmount>22433</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>103950000</NumericAmount><RoundedNumericAmount>103950</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>63932000</NumericAmount><RoundedNumericAmount>63932</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Total costs related to goods produced and sold during the reporting period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 2

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.2(a))

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Cost of product sales</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_CostOfServices</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3427000</NumericAmount><RoundedNumericAmount>3427</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7888000</NumericAmount><RoundedNumericAmount>7888</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>13816000</NumericAmount><RoundedNumericAmount>13816</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>16130000</NumericAmount><RoundedNumericAmount>16130</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Total costs related to services rendered by an entity during the reporting period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 2

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.2(d))

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Cost of service agreements and license revenues</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4235000</NumericAmount><RoundedNumericAmount>4235</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2110000</NumericAmount><RoundedNumericAmount>2110</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>10210000</NumericAmount><RoundedNumericAmount>10210</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5554000</NumericAmount><RoundedNumericAmount>5554</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The amount of costs incurred under a research and development arrangement accounted for as a contract to perform research and development for others.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 730

 -SubTopic 20

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6420387&amp;loc=d3e23221-108380



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 730

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6420387&amp;loc=d3e23199-108380



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Cost of advanced technologies contract revenues</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_CostOfRevenue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>49185000</NumericAmount><RoundedNumericAmount>49185</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>32431000</NumericAmount><RoundedNumericAmount>32431</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>127976000</NumericAmount><RoundedNumericAmount>127976</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>85616000</NumericAmount><RoundedNumericAmount>85616</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The aggregate cost of goods produced and sold and services rendered during the reporting period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.2)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 2

 -Article 5



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total costs of revenues</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_GrossProfit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4522000</NumericAmount><RoundedNumericAmount>4522</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2738000</NumericAmount><RoundedNumericAmount>-2738</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4525000</NumericAmount><RoundedNumericAmount>4525</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-433000</NumericAmount><RoundedNumericAmount>-433</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.1,2)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Gross profit</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OperatingExpensesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Operating expenses:</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_SellingGeneralAndAdministrativeExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5203000</NumericAmount><RoundedNumericAmount>5203</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4580000</NumericAmount><RoundedNumericAmount>4580</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>16071000</NumericAmount><RoundedNumericAmount>16071</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>12346000</NumericAmount><RoundedNumericAmount>12346</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.4)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 4

 -Article 5



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 330

 -SubTopic 10

 -Section 30

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=6386349&amp;loc=d3e3636-108311



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Administrative and selling expenses</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ResearchAndDevelopmentExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3913000</NumericAmount><RoundedNumericAmount>3913</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3193000</NumericAmount><RoundedNumericAmount>3193</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>11315000</NumericAmount><RoundedNumericAmount>11315</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>10932000</NumericAmount><RoundedNumericAmount>10932</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 985

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 730

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Research and development expenses</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_OperatingExpenses</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>9116000</NumericAmount><RoundedNumericAmount>9116</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>7773000</NumericAmount><RoundedNumericAmount>7773</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>27386000</NumericAmount><RoundedNumericAmount>27386</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>23278000</NumericAmount><RoundedNumericAmount>23278</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Total costs and expenses</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OperatingIncomeLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-4594000</NumericAmount><RoundedNumericAmount>-4594</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-10511000</NumericAmount><RoundedNumericAmount>-10511</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-22861000</NumericAmount><RoundedNumericAmount>-22861</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-23711000</NumericAmount><RoundedNumericAmount>-23711</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The net result for the period of deducting operating expenses from operating revenues.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Loss from operations</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_InterestExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-1078000</NumericAmount><RoundedNumericAmount>-1078</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-544000</NumericAmount><RoundedNumericAmount>-544</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2218000</NumericAmount><RoundedNumericAmount>-2218</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-1749000</NumericAmount><RoundedNumericAmount>-1749</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of the cost of borrowed funds accounted for as interest expense.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 835

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-04.9)

 -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 9

 -Article 9



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Interest expense</Label></Row><Row FlagID="0"><Id>18</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_IncomeLossFromEquityMethodInvestments</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-42000</NumericAmount><RoundedNumericAmount>-42</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>46000</NumericAmount><RoundedNumericAmount>46</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-554000</NumericAmount><RoundedNumericAmount>-554</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 9

 -Article 5



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 323

 -SubTopic 10

 -Section 45

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=16385135&amp;loc=d3e33749-111570



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.12)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 11

 -Article 7



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>(Income) loss from equity investment</Label></Row><Row FlagID="0"><Id>19</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_LicenseFeeAndRoyaltyIncome</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>422000</NumericAmount><RoundedNumericAmount>422</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1258000</NumericAmount><RoundedNumericAmount>1258</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>License fee and royalty income</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>License fee and royalty income</Label></Row><Row FlagID="0"><Id>20</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_OtherNonoperatingIncomeExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-162000</NumericAmount><RoundedNumericAmount>-162</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>656000</NumericAmount><RoundedNumericAmount>656</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-267000</NumericAmount><RoundedNumericAmount>-267</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>438000</NumericAmount><RoundedNumericAmount>438</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 9

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.9)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Other income (expense), net</Label></Row><Row FlagID="0"><Id>21</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-5834000</NumericAmount><RoundedNumericAmount>-5834</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-10019000</NumericAmount><RoundedNumericAmount>-10019</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-25300000</NumericAmount><RoundedNumericAmount>-25300</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-24318000</NumericAmount><RoundedNumericAmount>-24318</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(h)(1)(i))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Loss before (provision) benefit for income taxes</Label></Row><Row FlagID="0"><Id>22</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_IncomeTaxExpenseBenefit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>20000</NumericAmount><RoundedNumericAmount>20</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>9000</NumericAmount><RoundedNumericAmount>9</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-22000</NumericAmount><RoundedNumericAmount>-22</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-69000</NumericAmount><RoundedNumericAmount>-69</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(h))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph h

 -Article 4



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Income Tax Expense (or Benefit)

 -URI http://asc.fasb.org/extlink&amp;oid=6515339



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 740

 -SubTopic 10

 -Section 50

 -Paragraph 9

 -Subparagraph (a),(b)

 -URI http://asc.fasb.org/extlink&amp;oid=6907707&amp;loc=d3e32639-109319



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Benefit (provision) for income taxes</Label></Row><Row FlagID="0"><Id>23</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ProfitLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-5814000</NumericAmount><RoundedNumericAmount>-5814</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-10010000</NumericAmount><RoundedNumericAmount>-10010</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-25322000</NumericAmount><RoundedNumericAmount>-25322</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-24387000</NumericAmount><RoundedNumericAmount>-24387</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4K

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591552-111686



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 19

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4569616-111683



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 1A

 -Subparagraph (a),(c)

 -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=SL4573702-111684



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4J

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591551-111686



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Net Loss</Label></Row><Row FlagID="0"><Id>24</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_NetIncomeLossAttributableToNoncontrollingInterest</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>202000</NumericAmount><RoundedNumericAmount>202</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>88000</NumericAmount><RoundedNumericAmount>88</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>664000</NumericAmount><RoundedNumericAmount>664</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>230000</NumericAmount><RoundedNumericAmount>230</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of Net Income (Loss) attributable to noncontrolling interest.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 1A

 -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=SL4573702-111684



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4J

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591551-111686



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net loss attributable to noncontrolling interest</Label></Row><Row FlagID="0"><Id>25</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_NetIncomeLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-5612000</NumericAmount><RoundedNumericAmount>-5612</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-9922000</NumericAmount><RoundedNumericAmount>-9922</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-24658000</NumericAmount><RoundedNumericAmount>-24658</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-24157000</NumericAmount><RoundedNumericAmount>-24157</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 20

 -Article 9



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 28

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3602-108585



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Other Comprehensive Income

 -URI http://asc.fasb.org/extlink&amp;oid=6519514



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Net Income

 -URI http://asc.fasb.org/extlink&amp;oid=6518256



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.19)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.18)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.22)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e565-108580



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 19

 -Article 5



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Net loss attributable to FuelCell Energy, Inc.</Label></Row><Row FlagID="0"><Id>26</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_DividendsPreferredStock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-800000</NumericAmount><RoundedNumericAmount>-800</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-800000</NumericAmount><RoundedNumericAmount>-800</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2400000</NumericAmount><RoundedNumericAmount>-2400</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2401000</NumericAmount><RoundedNumericAmount>-2401</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of paid and unpaid preferred stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 405

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6957935&amp;loc=d3e64057-112817



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Preferred stock dividends</Label></Row><Row FlagID="0"><Id>27</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-6412000</NumericAmount><RoundedNumericAmount>-6412</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-10722000</NumericAmount><RoundedNumericAmount>-10722</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-27058000</NumericAmount><RoundedNumericAmount>-27058</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-26558000</NumericAmount><RoundedNumericAmount>-26558</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 11

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1377-109256



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Net loss attributable to common shareholders</Label></Row><Row FlagID="0"><Id>28</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_EarningsPerShareAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Loss per share basic and diluted</Label></Row><Row FlagID="0"><Id>29</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_EarningsPerShareBasicAndDiluted</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usdPerShare"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-0.03</NumericAmount><RoundedNumericAmount>-0.03</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usdPerShare"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-0.06</NumericAmount><RoundedNumericAmount>-0.06</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usdPerShare"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-0.14</NumericAmount><RoundedNumericAmount>-0.14</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usdPerShare"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-0.17</NumericAmount><RoundedNumericAmount>-0.17</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements.  Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period.  Diluted earnings per share includes the amount of net income or 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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Net loss per share attributable to common shareholders</Label></Row><Row FlagID="0"><Id>30</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>192051578</NumericAmount><RoundedNumericAmount>192051578</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>185906834</NumericAmount><RoundedNumericAmount>185906834</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="shares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>190006331</NumericAmount><RoundedNumericAmount>190006331</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="shares"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>158548998</NumericAmount><RoundedNumericAmount>158548998</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Weighted Average Number of Shares Outstanding, Basic and Diluted</Label></Row></Rows><Footnotes><Footnote><NoteId>1</NoteId><Note>Includes revenue from a related party. Refer to Concentrations in note 1 to the financial statements.</Note></Footnote></Footnotes><IsEquityReport>false</IsEquityReport><ReportName>Consolidated Statements of Operations (Unaudited) (USD $)</ReportName><MonetaryRoundingLevel>Thousands</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>NoRounding</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfOperationsUnaudited</RoleURI><NumberOfCols>4</NumberOfCols><NumberOfRows>30</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8"?>
<FilingSummary xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <Version>2.4.0.8</Version>
  <ProcessingTime />
  <ReportFormat>HtmlAndXml</ReportFormat>
  <ContextCount>59</ContextCount>
  <ElementCount>241</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>true</FootnotesReported>
  <SegmentCount>14</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>5</UnitCount>
  <MyReports>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>0001000 - Document - Document and Entity Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/DocumentAndEntityInformation</Role>
      <ShortName>Document and Entity Information</ShortName>
      <XmlFileName>R1.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>true</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>1001000 - Statement - Consolidated Balance Sheets (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnaudited</Role>
      <ShortName>Consolidated Balance Sheets (Unaudited)</ShortName>
      <XmlFileName>R2.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>1001501 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnauditedParenthetical</Role>
      <ShortName>Consolidated Balance Sheets (Unaudited) (Parenthetical)</ShortName>
      <XmlFileName>R3.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>1002000 - Statement - Consolidated Statements of Operations (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfOperationsUnaudited</Role>
      <ShortName>Consolidated Statements of Operations (Unaudited)</ShortName>
      <XmlFileName>R4.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>1003000 - Statement - Statement of Comprehensive Loss Statement</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/StatementOfComprehensiveLossStatement</Role>
      <ShortName>Statement of Comprehensive Loss Statement</ShortName>
      <XmlFileName>R5.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>1004000 - Statement - Consolidated Statements of Cash Flows (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/ConsolidatedStatementsOfCashFlowsUnaudited</Role>
      <ShortName>Consolidated Statements of Cash Flows (Unaudited)</ShortName>
      <XmlFileName>R6.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>2101100 - Disclosure - Nature of Business and Basis of Presentation</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentation</Role>
      <ShortName>Nature of Business and Basis of Presentation</ShortName>
      <XmlFileName>R7.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>2101100 - Disclosure - Recent Accounting Pronouncements</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/RecentAccountingPronouncements</Role>
      <ShortName>Recent Accounting Pronouncements</ShortName>
      <XmlFileName>R8.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>2102100 - Disclosure - Acquisitions</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/Acquisitions</Role>
      <ShortName>Acquisitions</ShortName>
      <XmlFileName>R9.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>2103100 - Disclosure - Inventories</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/Inventories</Role>
      <ShortName>Inventories</ShortName>
      <XmlFileName>R10.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>2105100 - Disclosure - Accounts Receivable</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/AccountsReceivable</Role>
      <ShortName>Accounts Receivable</ShortName>
      <XmlFileName>R11.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>2106100 - Disclosure - Other Current Assets (Notes)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://www.fuelcellenergy.com/role/OtherCurrentAssetsNotes</Role>
      <ShortName>Other Current Assets (Notes)</ShortName>
      <XmlFileName>R12.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>2107100 - Disclosure - Other Assets, net</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/OtherAssetsNet</Role>
      <ShortName>Other Assets, net</ShortName>
      <XmlFileName>R13.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>2108100 - Disclosure - Accrued Liabilities</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/AccruedLiabilities</Role>
      <ShortName>Accrued Liabilities</ShortName>
      <XmlFileName>R14.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>2109100 - Disclosure - Debt and Leases</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/DebtAndLeases</Role>
      <ShortName>Debt and Leases</ShortName>
      <XmlFileName>R15.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>2110100 - Disclosure - Share-Based Compensation Plans</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/ShareBasedCompensationPlans</Role>
      <ShortName>Share-Based Compensation Plans</ShortName>
      <XmlFileName>R16.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>2111100 - Disclosure - Shareholders' Equity (Deficit)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/ShareholdersEquityDeficit</Role>
      <ShortName>Shareholders' Equity (Deficit)</ShortName>
      <XmlFileName>R17.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>2112100 - Disclosure - Loss Per Share</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/LossPerShare</Role>
      <ShortName>Loss Per Share</ShortName>
      <XmlFileName>R18.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>2113100 - Disclosure - Restricted Cash</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/RestrictedCash</Role>
      <ShortName>Restricted Cash</ShortName>
      <XmlFileName>R19.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>2114100 - Disclosure - Preferred Stock</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/PreferredStock</Role>
      <ShortName>Preferred Stock</ShortName>
      <XmlFileName>R20.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>2205201 - Disclosure - Accounts Receivable Level 2 (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/AccountsReceivableLevel2Policies</Role>
      <ShortName>Accounts Receivable Level 2 (Policies)</ShortName>
      <XmlFileName>R21.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>2210201 - Disclosure - Share-Based Compensation Plans Level 2 (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansLevel2Policies</Role>
      <ShortName>Share-Based Compensation Plans Level 2 (Policies)</ShortName>
      <XmlFileName>R22.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>2301301 - Disclosure - Nature of Business and Basis of Presentation (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationTables</Role>
      <ShortName>Nature of Business and Basis of Presentation (Tables)</ShortName>
      <XmlFileName>R23.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>2302301 - Disclosure - Acquisitions Acquisitions (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/AcquisitionsAcquisitionsTables</Role>
      <ShortName>Acquisitions Acquisitions (Tables)</ShortName>
      <XmlFileName>R24.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>2303301 - Disclosure - Inventories (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/InventoriesTables</Role>
      <ShortName>Inventories (Tables)</ShortName>
      <XmlFileName>R25.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>2305302 - Disclosure - Accounts Receivable (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/AccountsReceivableTables</Role>
      <ShortName>Accounts Receivable (Tables)</ShortName>
      <XmlFileName>R26.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>2306301 - Disclosure - Other Current Assets (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/OtherCurrentAssetsTables</Role>
      <ShortName>Other Current Assets (Tables)</ShortName>
      <XmlFileName>R27.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>2307301 - Disclosure - Other Assets, net (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/OtherAssetsNetTables</Role>
      <ShortName>Other Assets, net (Tables)</ShortName>
      <XmlFileName>R28.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>2308301 - Disclosure - Accrued Liabilities (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/AccruedLiabilitiesTables</Role>
      <ShortName>Accrued Liabilities (Tables)</ShortName>
      <XmlFileName>R29.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>2309301 - Disclosure - Debt and Leases (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/DebtAndLeasesTables</Role>
      <ShortName>Debt and Leases (Tables)</ShortName>
      <XmlFileName>R30.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>2310302 - Disclosure - Share-Based Compensation Plans (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansTables</Role>
      <ShortName>Share-Based Compensation Plans (Tables)</ShortName>
      <XmlFileName>R31.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>2311301 - Disclosure - Shareholders' Equity (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/ShareholdersEquityTables</Role>
      <ShortName>Shareholders' Equity (Tables)</ShortName>
      <XmlFileName>R32.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>2312301 - Disclosure - Loss Per Share (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/LossPerShareTables</Role>
      <ShortName>Loss Per Share (Tables)</ShortName>
      <XmlFileName>R33.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>2401402 - Disclosure - Nature of Business and Basis of Presentation (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationDetails</Role>
      <ShortName>Nature of Business and Basis of Presentation (Details)</ShortName>
      <XmlFileName>R34.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>2402402 - Disclosure - Acquisitions (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/AcquisitionsDetails</Role>
      <ShortName>Acquisitions (Details)</ShortName>
      <XmlFileName>R35.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>2403402 - Disclosure - Inventories (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/InventoriesDetails</Role>
      <ShortName>Inventories (Details)</ShortName>
      <XmlFileName>R36.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>2405403 - Disclosure - Accounts Receivable (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/AccountsReceivableDetails</Role>
      <ShortName>Accounts Receivable (Details)</ShortName>
      <XmlFileName>R37.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>2406402 - Disclosure - Other Current Assets (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/OtherCurrentAssetsDetails</Role>
      <ShortName>Other Current Assets (Details)</ShortName>
      <XmlFileName>R38.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>2407402 - Disclosure - Other Assets, net (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/OtherAssetsNetDetails</Role>
      <ShortName>Other Assets, net (Details)</ShortName>
      <XmlFileName>R39.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>2408402 - Disclosure - Accrued Liabilities (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/AccruedLiabilitiesDetails</Role>
      <ShortName>Accrued Liabilities (Details)</ShortName>
      <XmlFileName>R40.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>2409402 - Disclosure - Debt and Leases (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/DebtAndLeasesDetails</Role>
      <ShortName>Debt and Leases (Details)</ShortName>
      <XmlFileName>R41.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>2409403 - Disclosure - Debt and Leases Debt (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/DebtAndLeasesDebtDetails</Role>
      <ShortName>Debt and Leases Debt (Details)</ShortName>
      <XmlFileName>R42.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>2410403 - Disclosure - Share-Based Compensation Plans Allocated Share Based Compensation Expense (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansAllocatedShareBasedCompensationExpenseDetails</Role>
      <ShortName>Share-Based Compensation Plans Allocated Share Based Compensation Expense (Details)</ShortName>
      <XmlFileName>R43.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>2410404 - Disclosure - Share-Based Compensation Plans (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansDetails</Role>
      <ShortName>Share-Based Compensation Plans (Details)</ShortName>
      <XmlFileName>R44.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>2410405 - Disclosure - Share-Based Compensation Plans Restricted Stock Awards (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansRestrictedStockAwardsDetails</Role>
      <ShortName>Share-Based Compensation Plans Restricted Stock Awards (Details)</ShortName>
      <XmlFileName>R45.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>2410406 - Disclosure - Share-Based Compensation Plans Employee stock purchase plan (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansEmployeeStockPurchasePlanDetails</Role>
      <ShortName>Share-Based Compensation Plans Employee stock purchase plan (Details)</ShortName>
      <XmlFileName>R46.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>2411402 - Disclosure - Shareholders' Equity (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/ShareholdersEquityDetails</Role>
      <ShortName>Shareholders' Equity (Details)</ShortName>
      <XmlFileName>R47.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>2412402 - Disclosure - Loss Per Share (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/LossPerShareDetails</Role>
      <ShortName>Loss Per Share (Details)</ShortName>
      <XmlFileName>R48.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>2413402 - Disclosure - Restricted Cash (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/RestrictedCashDetails</Role>
      <ShortName>Restricted Cash (Details)</ShortName>
      <XmlFileName>R49.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>2414402 - Disclosure - Preferred Stock (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.fuelcellenergy.com/role/PreferredStockDetails</Role>
      <ShortName>Preferred Stock (Details)</ShortName>
      <XmlFileName>R50.xml</XmlFileName>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <Logs>
    <Log type="Info">Element us-gaap_CommonStockSharesIssued had a mix of decimals attribute values: -5 0.</Log>
    <Log type="Info">Element us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber had a mix of decimals attribute values: -5 0.</Log>
    <Log type="Info">'Monetary' elements on report '2402402 - Disclosure - Acquisitions (Details)' had a mix of different decimal attribute values.</Log>
    <Log type="Info">'Monetary' elements on report '2403402 - Disclosure - Inventories (Details)' had a mix of different decimal attribute values.</Log>
    <Log type="Info">'Monetary' elements on report '2405403 - Disclosure - Accounts Receivable (Details)' had a mix of different decimal attribute values.</Log>
    <Log type="Info">'Monetary' elements on report '2407402 - Disclosure - Other Assets, net (Details)' had a mix of different decimal attribute values.</Log>
    <Log type="Info">'Monetary' elements on report '2408402 - Disclosure - Accrued Liabilities (Details)' had a mix of different decimal attribute values.</Log>
    <Log type="Info">'Monetary' elements on report '2409402 - Disclosure - Debt and Leases (Details)' had a mix of different decimal attribute values.</Log>
    <Log type="Info">'Monetary' elements on report '2414402 - Disclosure - Preferred Stock (Details)' had a mix of different decimal attribute values.</Log>
    <Log type="Info">Process Flow-Through: 1001000 - Statement - Consolidated Balance Sheets (Unaudited)</Log>
    <Log type="Info">	Process Flow-Through: Removing column 'Dec. 20, 2012'</Log>
    <Log type="Info">	Process Flow-Through: Removing column 'Jul. 31, 2012'</Log>
    <Log type="Info">	Process Flow-Through: Removing column 'Oct. 31, 2011'</Log>
    <Log type="Info">Process Flow-Through: 1001501 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)</Log>
    <Log type="Info">Process Flow-Through: 1002000 - Statement - Consolidated Statements of Operations (Unaudited)</Log>
    <Log type="Info">Process Flow-Through: 1003000 - Statement - Statement of Comprehensive Loss Statement</Log>
    <Log type="Info">Process Flow-Through: 1004000 - Statement - Consolidated Statements of Cash Flows (Unaudited)</Log>
  </Logs>
  <InputFiles>
    <File>fcel-20130731.xml</File>
    <File>fcel-20130731.xsd</File>
    <File>fcel-20130731_cal.xml</File>
    <File>fcel-20130731_def.xml</File>
    <File>fcel-20130731_lab.xml</File>
    <File>fcel-20130731_pre.xml</File>
  </InputFiles>
  <SupplementalFiles />
  <BaseTaxonomies />
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R48.xml
<DESCRIPTION>IDEA: Loss Per Share (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2412402 - Disclosure - Loss Per Share (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption>In Thousands, except Share data, unless otherwise specified</RoundingOption><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPerShare</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2012Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPerShare</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2012" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPerShare</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2012Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPerShare</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2012" /></Labels></Column><Column FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>I2012Q4</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_NumeratorAbstract</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Numerator [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_ProfitLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-5814000</NumericAmount><RoundedNumericAmount>-5814</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-10010000</NumericAmount><RoundedNumericAmount>-10010</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-25322000</NumericAmount><RoundedNumericAmount>-25322</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-24387000</NumericAmount><RoundedNumericAmount>-24387</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4K

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591552-111686



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 19

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4569616-111683



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 1A

 -Subparagraph (a),(c)

 -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=SL4573702-111684



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4J

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591551-111686



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net Loss</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_NetIncomeLossAttributableToNoncontrollingInterest</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedTerseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>202000</NumericAmount><RoundedNumericAmount>202</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>88000</NumericAmount><RoundedNumericAmount>88</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>664000</NumericAmount><RoundedNumericAmount>664</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>230000</NumericAmount><RoundedNumericAmount>230</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of Net Income (Loss) attributable to noncontrolling interest.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 1A

 -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=SL4573702-111684



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4J

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591551-111686



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net Income (Loss) Attributable to Noncontrolling Interest</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DividendsPreferredStock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedTerseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-800000</NumericAmount><RoundedNumericAmount>-800</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-800000</NumericAmount><RoundedNumericAmount>-800</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2400000</NumericAmount><RoundedNumericAmount>-2400</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2401000</NumericAmount><RoundedNumericAmount>-2401</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of paid and unpaid preferred stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 405

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6957935&amp;loc=d3e64057-112817



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Dividends, Preferred Stock</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-6412000</NumericAmount><RoundedNumericAmount>-6412</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-10722000</NumericAmount><RoundedNumericAmount>-10722</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-27058000</NumericAmount><RoundedNumericAmount>-27058</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-26558000</NumericAmount><RoundedNumericAmount>-26558</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 11

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1377-109256



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Net loss attributable to common shareholders</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_DemoninatorAbstract</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Demoninator [Abstract]</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>192051578</NumericAmount><RoundedNumericAmount>192051578</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>185906834</NumericAmount><RoundedNumericAmount>185906834</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="shares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>190006331</NumericAmount><RoundedNumericAmount>190006331</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="shares"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>158548998</NumericAmount><RoundedNumericAmount>158548998</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 16

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1505-109256



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Weighted Average Number of Shares Outstanding, Diluted</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="shares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="shares"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Weighted Average Number Diluted Shares Outstanding Adjustment</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>192051578</NumericAmount><RoundedNumericAmount>192051578</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>185906834</NumericAmount><RoundedNumericAmount>185906834</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="shares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>190006331</NumericAmount><RoundedNumericAmount>190006331</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="shares"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>158548998</NumericAmount><RoundedNumericAmount>158548998</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 10

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1448-109256



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Weighted-Average Number of Common Shares Outstanding

 -URI http://asc.fasb.org/extlink&amp;oid=6528421



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Weighted Average Number of Shares Outstanding, Basic</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_EarningsPerShareBasic</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usdPerShare"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-0.03</NumericAmount><RoundedNumericAmount>-0.03</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usdPerShare"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-0.06</NumericAmount><RoundedNumericAmount>-0.06</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usdPerShare"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-0.14</NumericAmount><RoundedNumericAmount>-0.14</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usdPerShare"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-0.17</NumericAmount><RoundedNumericAmount>-0.17</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 55

 -Paragraph 52

 -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.21)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-04.19)

 -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 225

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-04.23)

 -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 18

 -Article 7



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 20

 -Article 5



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 21

 -Article 9



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Earnings Per Share, Basic</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_EarningsPerShareDiluted</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usdPerShare"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-0.03</NumericAmount><RoundedNumericAmount>-0.03</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usdPerShare"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-0.06</NumericAmount><RoundedNumericAmount>-0.06</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usdPerShare"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-0.14</NumericAmount><RoundedNumericAmount>-0.14</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usdPerShare"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-0.17</NumericAmount><RoundedNumericAmount>-0.17</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.21)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 18

 -Article 7



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 20

 -Article 5



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Paragraph 21

 -Article 9



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Earnings Per Share, Diluted</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3217789</NumericAmount><RoundedNumericAmount>3217789</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q3" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3200000</NumericAmount><RoundedNumericAmount>3200000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="shares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3217789</NumericAmount><RoundedNumericAmount>3217789</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q3" UnitID="shares"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3200000</NumericAmount><RoundedNumericAmount>3200000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="shares"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3120456</NumericAmount><RoundedNumericAmount>3120456</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of options outstanding, including both vested and non-vested options.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(i)-(ii)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</Label></Row></Rows><Footnotes><Footnote><NoteId>1</NoteId><Note>Diluted loss per share was computed without consideration to potentially dilutive instruments as their inclusion would have been antidilutive. Potentially dilutive instruments include stock options, convertible preferred stock and senior unsecured convertible notes. At July 31, 2013 and 2012, there were options to purchase 3.2 million and 3.2 million, respectively, shares of common stock. Refer to our Annual Report on Form 10-K for the year ended October&#xA0;31, 2012 for information on our convertible preferred stock and refer to Footnote 9 for information on the senior unsecured convertible notes.</Note></Footnote></Footnotes><IsEquityReport>false</IsEquityReport><ReportName>Loss Per Share (Details) (USD $)</ReportName><MonetaryRoundingLevel>Thousands</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>NoRounding</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/LossPerShareDetails</RoleURI><NumberOfCols>5</NumberOfCols><NumberOfRows>12</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R50.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EXJAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Preferred Stock (Details)<br></strong></div>
        </th>
        <th class="th" colspan="3">9 Months Ended</th>
        <th class="th" colspan="2"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2013

</div>
          <div>CAD</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2012

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2012

</div>
          <div>USD ($)</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2012

</div>
          <div>CAD</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_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract', window );"><strong>Preferred Stock, Number of Shares, Par Value and Other Disclosures [Abstract]</strong></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>
      </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_TemporaryEquitySharesOutstanding', window );">Preferred Stock, Shares Issued</a></td>
        <td class="nump">64,020<span></span></td>
        <td class="nump">64,020<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">64,020<span></span></td>
        <td class="nump">64,020<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_TemporaryEquityCarryingAmountAttributableToParent', window );">Temporary Equity, Carrying Amount, Attributable to Parent</a></td>
        <td class="nump">$ 59,857,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 59,857,000<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_DividendsPreferredStockCash', window );">Dividends, Preferred Stock, Cash</a></td>
        <td class="nump">2,400,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">2,400,000<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_CarryingValueOfSeries1PreferredShares', window );">Carrying Value of Series 1 Preferred Shares</a></td>
        <td class="nump">14,400,000<span></span></td>
        <td class="nump">14,800,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">14,200,000<span></span></td>
        <td class="nump">14,200,000<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_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares', window );">Return of Capital and Dividend Payments on Series 1 Preferred Shares</a></td>
        <td class="nump">900,000<span></span></td>
        <td class="nump">900,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </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_DerivativeFairValueOfDerivativeLiability', window );">Derivative Liability, Fair Value, Gross Liability</a></td>
        <td class="nump">$ 700,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 700,000<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_CarryingValueOfSeries1PreferredShares">
        <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 of Series 1 Preferred 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_CarryingValueOfSeries1PreferredShares</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>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares">
        <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>Return of Capital and Dividend Payments on Series 1 Preferred 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_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares</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_us-gaap_DerivativeFairValueOfDerivativeLiability">
        <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>Fair value before effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset.</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 20<br><br> -Section 55<br><br> -Paragraph 7<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28370219&amp;loc=SL20226000-175313<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 20<br><br> -Section 50<br><br> -Paragraph 3<br><br> -Subparagraph (a)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=20225523&amp;loc=SL20225862-175312<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 815<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4B<br><br> -Subparagraph (a),(c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7476318&amp;loc=SL5624163-113959<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_DerivativeFairValueOfDerivativeLiability</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_DividendsPreferredStockCash">
        <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 paid and unpaid preferred stock dividends declared with the form of settlement in cash.</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 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=27012166&amp;loc=d3e187085-122770<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 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></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_DividendsPreferredStockCash</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_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract">
        <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_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract</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_TemporaryEquityCarryingAmountAttributableToParent">
        <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, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent 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. 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>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_TemporaryEquityCarryingAmountAttributableToParent</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_TemporaryEquitySharesOutstanding">
        <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 number of securities classified as temporary equity that have been issued and are held by the entity's shareholders. Securities outstanding equals securities issued minus securities held in treasury. 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 put option held by ESOP and stock redeemable by 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> -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 210.5-02.27(b))<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 28<br><br> -Subparagraph b<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_TemporaryEquitySharesOutstanding</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EVBAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Share-Based Compensation Plans Restricted Stock Awards (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber', window );">Restricted Stock Awards Outstanding</a></td>
        <td class="nump">5,113,077<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value</a></td>
        <td class="nump">$ 1.19<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod', window );">Stock Issued During Period, Shares, Restricted Stock Award, Gross</a></td>
        <td class="nump">918,919<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod', window );">Stock Issued During Period, Shares, Restricted Stock Award, Forfeited</a></td>
        <td class="nump">1,932<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod">
        <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 number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited 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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(3)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod">
        <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 number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(2)(iii)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue">
        <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 weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.</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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(2)(i)-(ii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue</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>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_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
        <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_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber">
        <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 equity instruments other than options outstanding, including both vested and non-vested instruments.</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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(ii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ETKAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Consolidated Balance Sheets (Unaudited) (Parenthetical) (USD $)<br>In Thousands, except Share data, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementOfFinancialPositionAbstract', window );"><strong>Statement of Financial Position [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockLiquidationPreferenceValue', window );">Preferred Stock, Liquidation Preference, Value</a></td>
        <td class="nump">$ 64,020<span></span></td>
        <td class="nump">$ 64,020<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_CommonStockParOrStatedValuePerShare', window );">Common stock, par value</a></td>
        <td class="nump">$ 0.0001<span></span></td>
        <td class="nump">$ 0.0001<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_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
        <td class="nump">275,000,000<span></span></td>
        <td class="nump">275,000,000<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_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
        <td class="nump">192,054,464<span></span></td>
        <td class="nump">185,856,123<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_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
        <td class="nump">192,054,464<span></span></td>
        <td class="nump">185,856,123<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_TreasuryStockShares', window );">Treasury stock, shares</a></td>
        <td class="nump">5,679<span></span></td>
        <td class="nump">5,679<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_CommonStockParOrStatedValuePerShare">
        <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>Face amount or stated value per share of common 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> -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 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 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_CommonStockParOrStatedValuePerShare</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>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_CommonStockSharesAuthorized">
        <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 maximum number of common shares permitted to be issued by an entity's charter and bylaws.</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 210.5-02.29)<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 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_CommonStockSharesAuthorized</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_CommonStockSharesIssued">
        <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 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 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 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 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_CommonStockSharesIssued</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_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>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</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 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 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=27012166&amp;loc=d3e187085-122770<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 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_PreferredStockLiquidationPreferenceValue">
        <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 the difference between preference in liquidation and the par or stated values of the preferred 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>us-gaap_PreferredStockLiquidationPreferenceValue</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_StatementOfFinancialPositionAbstract">
        <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_StatementOfFinancialPositionAbstract</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_TreasuryStockShares">
        <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 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 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>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<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_TreasuryStockShares</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R14.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Accrued Liabilities<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_PayablesAndAccrualsAbstract', window );"><strong>Payables and Accruals [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_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock', window );">Accrued Liabilities</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Accrued Liabilities</font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accrued liabilities at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;"> consisted of the following:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="8" rowspan="1"></td></tr><tr><td width="75%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July&#160;31, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October&#160;31, 2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accrued payroll and employee benefits </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,390</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,907</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accrued contract and operating costs </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(2)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">40</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">39</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Reserve for product warranty cost </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(3)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,572</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,317</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Reserve for service agreement costs </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(4)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5,222</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">7,222</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Reserve for B1200 repair and upgrade program </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(5)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,669</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,753</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accrued taxes, legal, professional and other </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(6)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,505</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,027</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">19,398</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">20,265</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Balance relates to amounts owed to employees for compensation and benefits as of the end of the period. </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(2)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Balance includes estimated losses accrued on product sales contracts.  </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(3)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Activity in the reserve for product warranty costs for the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;"> included additions for estimates of potential future warranty obligations of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1.3 million</font><font style="font-family:inherit;font-size:10pt;"> on contracts in the warranty period and reserve reductions related to actual warranty spend and reversals to income of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$2.0 million</font><font style="font-family:inherit;font-size:10pt;"> as contracts progress through the warranty period or are beyond the warranty period.   </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(4)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">As of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and October 31, 2012, the loss reserve on SA's totaled $4.1 million and $5.0 million, respectively. </font><font style="font-family:inherit;font-size:11pt;"> </font><font style="font-family:inherit;font-size:10pt;">Also included in this line item is a reserve for performance guarantees penalties under the terms of our customer contracts, which based on our ongoing analysis of historical fleet performance totaled </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1.1 million</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$2.2 million</font><font style="font-family:inherit;font-size:10pt;"> as of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, respectively.  The decrease in the reserve for performance guarantees penalties was due to certain amounts being reclassed to accounts payable due to the finalization of negotiations of amounts due to POSCO.</font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(5)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">For the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;">, the Company incurred actual repair and upgrade costs of approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.1 million</font><font style="font-family:inherit;font-size:10pt;">.  </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(6)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Balance includes accrued sales, use and payroll taxes as well as accrued legal, professional and other expenses as of the end of the period.</font></div></td></tr></table></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_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock">
        <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 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 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>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 02<br><br> -Paragraph 20, 24<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_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock</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>nonnum:textBlockItemType</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_PayablesAndAccrualsAbstract">
        <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_PayablesAndAccrualsAbstract</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>R20.xml
<DESCRIPTION>IDEA: Preferred Stock
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2114100 - Disclosure - Preferred Stock</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_EquityAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Equity [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_PreferredStockTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Preferred Stock&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Series B Preferred Stock&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;At &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, there were 64,020 shares of Series B Preferred Stock issued and outstanding, with a carrying value of $59.9 million.  Dividends of $2.4 million were paid in cash for the nine months ended July 31, 2013 and 2012, respectively.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Series 1 Preferred Shares &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;As of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, the carrying value of the Series 1 Preferred shares was Cdn.&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$14.8 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; (&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$14.4 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; USD) and Cdn.&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$14.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; (&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$14.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; USD), respectively, and is classified as preferred stock obligation of subsidiary on the consolidated balance sheets.  The Company made its scheduled return of capital and dividend payments of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.9 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; (Cdn.&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.9 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;) during the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.    &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Derivative liability related to Series 1 Preferred Shares&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The aggregate fair value of the derivatives related to the Series 1 Preferred shares which are included within long-term debt and other liabilities on the consolidated balance sheets as of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; was $0.7 million, respectively.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for terms, amounts, nature of changes, rights and privileges, dividends, and other matters related to preferred stock.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Preferred Stock</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Preferred Stock</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/PreferredStock</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>66
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ELKAC">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Statement of Comprehensive Loss Statement (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="2">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2012</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract', window );"><strong>Statement of Comprehensive Income [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net Loss</a></td>
        <td class="num">$ (5,814)<span></span></td>
        <td class="num">$ (10,010)<span></span></td>
        <td class="num">$ (25,322)<span></span></td>
        <td class="num">$ (24,387)<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_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax', window );">Foreign currency translation adjustments</a></td>
        <td class="num">(8)<span></span></td>
        <td class="num">(78)<span></span></td>
        <td class="nump">13<span></span></td>
        <td class="num">(80)<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_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
        <td class="num">$ (5,822)<span></span></td>
        <td class="num">$ (10,088)<span></span></td>
        <td class="num">$ (25,309)<span></span></td>
        <td class="num">$ (24,467)<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_ComprehensiveIncomeNetOfTax">
        <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 after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</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 Other Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6519514<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 Comprehensive Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=16317811<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 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 5<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e557-108580<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 Net Income<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6518256<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_ComprehensiveIncomeNetOfTax</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_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax">
        <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 after tax, before reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</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 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e637-108580<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 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32022-110900<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 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901<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 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 18<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32157-110900<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 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900<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 10A<br><br> -Subparagraph (a-c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580<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_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax</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 4K<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591552-111686<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 45<br><br> -Paragraph 19<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4569616-111683<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 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=18733093&amp;loc=SL4573702-111684<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 810<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 4J<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591551-111686<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_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_StatementOfIncomeAndComprehensiveIncomeAbstract">
        <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_StatementOfIncomeAndComprehensiveIncomeAbstract</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EQ1AG">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Consolidated Balance Sheets (Unaudited) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current assets:</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
        <td class="nump">$ 81,359<span></span></td>
        <td class="nump">$ 46,879<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_RestrictedCashAndCashEquivalentsAtCarryingValue', window );">Restricted cash and cash equivalents - short term</a></td>
        <td class="nump">5,053<span></span></td>
        <td class="nump">5,335<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_LicenseFeeReceivable', window );">License fee receivable</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">10,000<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_AccountsReceivableNetCurrent', window );">Accounts receivable, net</a></td>
        <td class="nump">40,350<span></span></td>
        <td class="nump">25,984<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_InventoryNet', window );">Inventories</a></td>
        <td class="nump">47,233<span></span></td>
        <td class="nump">47,701<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_OtherAssetsCurrent', window );">Other current assets</a></td>
        <td class="nump">8,282<span></span></td>
        <td class="nump">4,727<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_AssetsCurrent', window );">Total current assets</a></td>
        <td class="nump">182,277<span></span></td>
        <td class="nump">140,626<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_RestrictedCashAndCashEquivalentsNoncurrent', window );">Restricted cash and cash equivalents - long-term</a></td>
        <td class="nump">4,950<span></span></td>
        <td class="nump">5,300<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">22,466<span></span></td>
        <td class="nump">23,258<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_Goodwill', window );">Goodwill</a></td>
        <td class="nump">4,055<span></span></td>
        <td class="nump">0<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_IntangibleAssetsNetExcludingGoodwill', window );">Intangible Assets</a></td>
        <td class="nump">9,592<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_InvestmentsInAndAdvancesToAffiliatesAmountOfEquity', window );">Investment in and loans to affiliate</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">6,115<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_OtherAssetsNoncurrent', window );">Other assets, net</a></td>
        <td class="nump">14,377<span></span></td>
        <td class="nump">16,186<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_Assets', window );">Total assets</a></td>
        <td class="nump">237,717<span></span></td>
        <td class="nump">191,485<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_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="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_DebtCurrent', window );">Current portion of long-term debt</a></td>
        <td class="nump">4,403<span></span></td>
        <td class="nump">5,161<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_AccountsPayableCurrent', window );">Accounts payable</a></td>
        <td class="nump">21,952<span></span></td>
        <td class="nump">12,254<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_DueToAffiliateCurrent', window );">Accounts payable due to affiliate</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">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_AccruedLiabilitiesCurrent', window );">Accrued liabilities</a></td>
        <td class="nump">19,398<span></span></td>
        <td class="nump">20,265<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_DeferredRevenueCurrent', window );">Deferred revenue</a></td>
        <td class="nump">55,846<span></span></td>
        <td class="nump">45,939<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_PreferredStockObligationOfSubsidiary', window );">Preferred stock obligation of subsidiary</a></td>
        <td class="nump">1,046<span></span></td>
        <td class="nump">1,075<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_LiabilitiesCurrent', window );">Total current liabilities</a></td>
        <td class="nump">102,645<span></span></td>
        <td class="nump">84,897<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_DeferredRevenueNoncurrent', window );">Long-term deferred revenue</a></td>
        <td class="nump">20,443<span></span></td>
        <td class="nump">15,533<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_LongTermPreferredStockObligationOfSubsidiary', window );">Long-term preferred stock obligation of subsidiary</a></td>
        <td class="nump">13,310<span></span></td>
        <td class="nump">13,095<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_OtherLiabilitiesNoncurrent', window );">Long-term debt and other liabilities</a></td>
        <td class="nump">50,036<span></span></td>
        <td class="nump">3,975<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_Liabilities', window );">Total liabilities</a></td>
        <td class="nump">186,434<span></span></td>
        <td class="nump">117,500<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_TemporaryEquityCarryingAmountAttributableToParent', window );">Redeemable preferred stock (liquidation preference of $64,020 at July 31, 2013 and October 31, 2012)</a></td>
        <td class="nump">59,857<span></span></td>
        <td class="nump">59,857<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract', window );"><strong>Shareholders' (deficit) equity</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock ($.0001 par value); 275,000,000 shares authorized; 192,054,464 and 185,856,123 shares issued and outstanding at July 31, 2013 and October 31, 2012, respectively.</a></td>
        <td class="nump">19<span></span></td>
        <td class="nump">18<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">753,300<span></span></td>
        <td class="nump">751,256<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">(761,489)<span></span></td>
        <td class="num">(736,831)<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">79<span></span></td>
        <td class="nump">66<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 July 31, 2013 and October 31, 2012)</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_DeferredCompensationEquity', window );">Deferred Compensation Equity</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 (deficit) equity</a></td>
        <td class="num">(8,091)<span></span></td>
        <td class="nump">14,509<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">(483)<span></span></td>
        <td class="num">(381)<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 shareholders' (deficit) equity</a></td>
        <td class="num">(8,574)<span></span></td>
        <td class="nump">14,128<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">$ 237,717<span></span></td>
        <td class="nump">$ 191,485<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_LicenseFeeReceivable">
        <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>License fee receivable</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_LicenseFeeReceivable</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>instant</td>
                  </tr>
                </table>
              </div>
            </div>
          </td>
        </tr>
      </table>
      <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_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 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>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 3<br><br><br><br> -Subparagraph a(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 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></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 14A<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669686-108580<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 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=28358780&amp;loc=d3e637-108580<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 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=28358780&amp;loc=d3e681-108580<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 31<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 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_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 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>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> -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 03<br><br><br><br> -Paragraph 12<br><br><br><br> -Article 7<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></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 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 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 3<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6801-107765<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> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<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 9<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_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>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within 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> -Glossary Cash<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<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> -Glossary Cash Equivalents<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<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 1<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 210.5-02.1)<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 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> -Subparagraph (a)<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<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 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=31042434&amp;loc=d3e3044-108585<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_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 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>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 30<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_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>Amount of short-term debt and current maturity of long-term debt and capital lease obligations due 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 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>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 19<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_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_DeferredCompensationEquity">
        <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 issued under share-based plans to employees or officers which is the unearned portion, accounted for under the fair value 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><br><br> -Publisher FASB<br><br><br><br> -Name Accounting Standards Codification<br><br><br><br> -Topic 718<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=6415241&amp;loc=d3e4534-113899<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)<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_DeferredCompensationEquity</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_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 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=27012821&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=28358313&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 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></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=27012821&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=28358313&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 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></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 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=26873400&amp;loc=d3e23780-122690<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 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>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 08<br><br><br><br> -Paragraph k<br><br><br><br> -Subparagraph 1<br><br><br><br> -Article 4<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 19<br><br><br><br> -Subparagraph a<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 210.5-02.19(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 6: 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></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_Goodwill">
        <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 after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</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 350<br><br><br><br> -SubTopic 20<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=14024403&amp;loc=d3e13816-109267<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 350<br><br><br><br> -SubTopic 20<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13770-109266<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_Goodwill</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_IntangibleAssetsNetExcludingGoodwill">
        <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 of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</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 350<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 45<br><br><br><br> -Paragraph 1<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16212-109274<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 350<br><br><br><br> -SubTopic 30<br><br><br><br> -Section 50<br><br><br><br> -Paragraph 2<br><br><br><br> -Subparagraph ((a)(1),(b))<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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_IntangibleAssetsNetExcludingGoodwill</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>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or 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=28358313&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>Amount of liabilities and equity items, 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 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 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 03<br><br><br><br> -Paragraph 25<br><br><br><br> -Article 7<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 32<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_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 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>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 21<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_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_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 (that is, noncontrolling interest, previously referred to as 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 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 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 03<br><br><br><br> -Paragraph 20<br><br><br><br> -Article 7<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 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>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 8<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_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 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>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 17<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_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_OtherLiabilitiesNoncurrent">
        <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 obligations not separately disclosed in the balance sheet. Noncurrent liabilities are expected to be paid 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 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 210.5-02.24)<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 24<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_OtherLiabilitiesNoncurrent</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_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>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</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 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>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 210.5-02.13)<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 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 SEC<br><br><br><br> -Name Regulation S-X (SX)<br><br><br><br> -Number 210<br><br><br><br> -Section 03<br><br><br><br> -Paragraph 8<br><br><br><br> -Article 7<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_RestrictedCashAndCashEquivalentsAtCarryingValue">
        <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 amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. For a classified balance sheet represents the current portion only (the noncurrent portion has a separate concept); there is a separate and distinct element for unclassified presentations.</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 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 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></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_RestrictedCashAndCashEquivalentsAtCarryingValue</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_RestrictedCashAndCashEquivalentsNoncurrent">
        <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>Cash and equivalents whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements.</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 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 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></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_RestrictedCashAndCashEquivalentsNoncurrent</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 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 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 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 210.5-02.31(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></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 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=27010918&amp;loc=d3e74512-122707<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 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 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 210.5-02.29-31)<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 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 29, 30, 31<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_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>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is 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 15<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568447-111683<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 45<br><br><br><br> -Paragraph 16<br><br><br><br> -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568740-111683<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 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=31814832&amp;loc=SL4590271-111686<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_TemporaryEquityCarryingAmountAttributableToParent">
        <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, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent 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. 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>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_TemporaryEquityCarryingAmountAttributableToParent</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 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>
              </div>
            </div>
          </td>
        </tr>
      </table>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>68
<FILENAME>R47.xml
<DESCRIPTION>IDEA: Shareholders' Equity (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2411402 - Disclosure - Shareholders' Equity (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption>In Thousands, except Share data in Millions, unless otherwise specified</RoundingOption><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q1YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-01-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jan. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2012Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2012" /></Labels></Column><Column FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2012Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2012" /></Labels></Column><Column FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>I2013Q1PublicFloat</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-12-20T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>number</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="Calendar" Id="0" Label="Dec. 20, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_IncreaseDecreaseInStockholdersEquityRollForward</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Increase (Decrease) in Stockholders' Equity [Roll Forward]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>true</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodStartLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>14128000</NumericAmount><RoundedNumericAmount>14128</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>14128000</NumericAmount><RoundedNumericAmount>14128</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 15

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568447-111683



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 16

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568740-111683



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4I

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4590271-111686



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stockholders' (decifit) equity, Including Portion Attributable to Noncontrolling Interest</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueNewIssues</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3562000</NumericAmount><RoundedNumericAmount>3562</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stock Issued During Period, Value, New Issues</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1619000</NumericAmount><RoundedNumericAmount>1619</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Value, after forfeitures, of stock or other type of equity granted of any equity-based compensation plan other than an employee stock ownership plan (ESOP).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 30

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6743629&amp;loc=d3e3913-113898



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 30

 -Section 35

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6418191&amp;loc=d3e15009-113911



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stock Granted During Period, Value, Share-based Compensation, Net of Forfeitures</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>fcel_Registrationstatementfees</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-20000</NumericAmount><RoundedNumericAmount>-20</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Registration statement fees</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Registration statement fees</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-154000</NumericAmount><RoundedNumericAmount>-154</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Value of shares issued during the period to an employee benefit plan, such as a defined contribution or defined benefit plan.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stock Issued During Period, Value, Employee Benefit Plan</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_DividendsPreferredStock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedTerseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-800000</NumericAmount><RoundedNumericAmount>-800</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-800000</NumericAmount><RoundedNumericAmount>-800</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2400000</NumericAmount><RoundedNumericAmount>-2400</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2401000</NumericAmount><RoundedNumericAmount>-2401</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of paid and unpaid preferred stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 405

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6957935&amp;loc=d3e64057-112817



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Dividends, Preferred Stock</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-8000</NumericAmount><RoundedNumericAmount>-8</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-78000</NumericAmount><RoundedNumericAmount>-78</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>13000</NumericAmount><RoundedNumericAmount>13</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-80000</NumericAmount><RoundedNumericAmount>-80</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after tax, before reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 11

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e637-108580



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 12

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32022-110900



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 18

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32157-110900



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 10A

 -Subparagraph (a-c)

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Foreign currency translation adjustments</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Reclass of noncontrolling interest due to liquidation of subsidiary</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Reclass of noncontrolling interest due to liquidation of subsidiary</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ProfitLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-5814000</NumericAmount><RoundedNumericAmount>-5814</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-10010000</NumericAmount><RoundedNumericAmount>-10010</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-25322000</NumericAmount><RoundedNumericAmount>-25322</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-24387000</NumericAmount><RoundedNumericAmount>-24387</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4K

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591552-111686



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 19

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4569616-111683



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 1A

 -Subparagraph (a),(c)

 -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=SL4573702-111684



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4J

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591551-111686



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net Loss</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-8574000</NumericAmount><RoundedNumericAmount>-8574</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-8574000</NumericAmount><RoundedNumericAmount>-8574</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 15

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568447-111683



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 16

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568740-111683



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4I

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4590271-111686



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stockholders' (deficity equity, Including Portion Attributable to Noncontrolling Interest</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockIssuedDuringPeriodSharesNewIssues</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q1YTD" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3500000</NumericAmount><RoundedNumericAmount>3.5</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of new stock issued during the period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Stock Issued During Period, Shares, New Issues</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="number"><Id>6</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.61</NumericAmount><RoundedNumericAmount>0.61</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>The equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Noncontrolling Interest, Ownership Percentage by Controlling Owners</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueAcquisitions</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3562000</NumericAmount><RoundedNumericAmount>3562</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Value of stock issued pursuant to acquisitions during the period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29-31)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Common stock issued for acquisition</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Total Shareholders' Equity (Deficit) [Member]</ValueName><ValueType>us-gaap_StatementEquityComponentsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_ParentMember</Id><dimensionId>us-gaap_StatementEquityComponentsAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_StatementEquityComponentsAxis:us-gaap_ParentMember" Id="0" Label="Total Shareholders' Equity (Deficit) [Member]" /><Label Key="Calendar" Id="1" Label="11/1/2012 - 7/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Total Shareholders' Equity (Deficit) [Member]</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_IncreaseDecreaseInStockholdersEquityRollForward</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Increase (Decrease) in Stockholders' Equity [Roll Forward]</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>true</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodStartLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>14509000</NumericAmount><RoundedNumericAmount>14509</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>14509000</NumericAmount><RoundedNumericAmount>14509</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 15

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568447-111683



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 16

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568740-111683



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4I

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4590271-111686



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stockholders' (decifit) equity, Including Portion Attributable to Noncontrolling Interest</Label></Row><Row FlagID="0"><Id>18</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueNewIssues</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3562000</NumericAmount><RoundedNumericAmount>3562</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stock Issued During Period, Value, New Issues</Label></Row><Row FlagID="0"><Id>19</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1619000</NumericAmount><RoundedNumericAmount>1619</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Value, after forfeitures, of stock or other type of equity granted of any equity-based compensation plan other than an employee stock ownership plan (ESOP).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 30

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6743629&amp;loc=d3e3913-113898



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 30

 -Section 35

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6418191&amp;loc=d3e15009-113911



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stock Granted During Period, Value, Share-based Compensation, Net of Forfeitures</Label></Row><Row FlagID="0"><Id>20</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>fcel_Registrationstatementfees</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-20000</NumericAmount><RoundedNumericAmount>-20</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Registration statement fees</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Registration statement fees</Label></Row><Row FlagID="0"><Id>21</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-154000</NumericAmount><RoundedNumericAmount>-154</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Value of shares issued during the period to an employee benefit plan, such as a defined contribution or defined benefit plan.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stock Issued During Period, Value, Employee Benefit Plan</Label></Row><Row FlagID="0"><Id>22</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_DividendsPreferredStock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedTerseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-2400000</NumericAmount><RoundedNumericAmount>-2400</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of paid and unpaid preferred stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 405

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6957935&amp;loc=d3e64057-112817



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Dividends, Preferred Stock</Label></Row><Row FlagID="0"><Id>23</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>13000</NumericAmount><RoundedNumericAmount>13</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after tax, before reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 11

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e637-108580



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 12

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32022-110900



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 18

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32157-110900



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 10A

 -Subparagraph (a-c)

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Foreign currency translation adjustments</Label></Row><Row FlagID="0"><Id>24</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-562000</NumericAmount><RoundedNumericAmount>-562</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Reclass of noncontrolling interest due to liquidation of subsidiary</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Reclass of noncontrolling interest due to liquidation of subsidiary</Label></Row><Row FlagID="0"><Id>25</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ProfitLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-24658000</NumericAmount><RoundedNumericAmount>-24658</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4K

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591552-111686



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 19

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4569616-111683



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 1A

 -Subparagraph (a),(c)

 -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=SL4573702-111684



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4J

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591551-111686



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net Loss</Label></Row><Row FlagID="0"><Id>26</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-8091000</NumericAmount><RoundedNumericAmount>-8091</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3_us-gaap_StatementEquityComponentsAxis_us-gaap_ParentMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-8091000</NumericAmount><RoundedNumericAmount>-8091</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 15

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568447-111683



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 16

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568740-111683



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4I

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4590271-111686



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stockholders' (deficity equity, Including Portion Attributable to Noncontrolling Interest</Label></Row><Row FlagID="0"><Id>27</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Noncontrolling Interest [Member]</ValueName><ValueType>us-gaap_StatementEquityComponentsAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_NoncontrollingInterestMember</Id><dimensionId>us-gaap_StatementEquityComponentsAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_StatementEquityComponentsAxis:us-gaap_NoncontrollingInterestMember" Id="0" Label="Noncontrolling Interest [Member]" /><Label Key="Calendar" Id="1" Label="11/1/2012 - 7/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Noncontrolling Interest [Member]</Label></Row><Row FlagID="0"><Id>28</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_IncreaseDecreaseInStockholdersEquityRollForward</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Increase (Decrease) in Stockholders' Equity [Roll Forward]</Label></Row><Row FlagID="0"><Id>29</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>true</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodStartLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-381000</NumericAmount><RoundedNumericAmount>-381</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-381000</NumericAmount><RoundedNumericAmount>-381</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 15

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568447-111683



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 16

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568740-111683



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4I

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4590271-111686



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stockholders' (decifit) equity, Including Portion Attributable to Noncontrolling Interest</Label></Row><Row FlagID="0"><Id>30</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueNewIssues</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stock Issued During Period, Value, New Issues</Label></Row><Row FlagID="0"><Id>31</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Value, after forfeitures, of stock or other type of equity granted of any equity-based compensation plan other than an employee stock ownership plan (ESOP).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 30

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6743629&amp;loc=d3e3913-113898



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 30

 -Section 35

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6418191&amp;loc=d3e15009-113911



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stock Granted During Period, Value, Share-based Compensation, Net of Forfeitures</Label></Row><Row FlagID="0"><Id>32</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>fcel_Registrationstatementfees</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Registration statement fees</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Registration statement fees</Label></Row><Row FlagID="0"><Id>33</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockIssuedDuringPeriodValueEmployeeBenefitPlan</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Value of shares issued during the period to an employee benefit plan, such as a defined contribution or defined benefit plan.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stock Issued During Period, Value, Employee Benefit Plan</Label></Row><Row FlagID="0"><Id>34</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_DividendsPreferredStock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedTerseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of paid and unpaid preferred stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 405

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6957935&amp;loc=d3e64057-112817



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Dividends, Preferred Stock</Label></Row><Row FlagID="0"><Id>35</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after tax, before reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 11

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e637-108580



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 12

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32022-110900



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 18

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32157-110900



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 830

 -SubTopic 30

 -Section 45

 -Paragraph 20

 -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 220

 -SubTopic 10

 -Section 45

 -Paragraph 10A

 -Subparagraph (a-c)

 -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Foreign currency translation adjustments</Label></Row><Row FlagID="0"><Id>36</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>562000</NumericAmount><RoundedNumericAmount>562</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Reclass of noncontrolling interest due to liquidation of subsidiary</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Reclass of noncontrolling interest due to liquidation of subsidiary</Label></Row><Row FlagID="0"><Id>37</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_ProfitLoss</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-664000</NumericAmount><RoundedNumericAmount>-664</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4K

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591552-111686



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 19

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4569616-111683



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 1A

 -Subparagraph (a),(c)

 -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=SL4573702-111684



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4J

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591551-111686



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Net Loss</Label></Row><Row FlagID="0"><Id>38</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>5</Level><ElementName>us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>true</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>periodEndLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-483000</NumericAmount><RoundedNumericAmount>-483</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3_us-gaap_StatementEquityComponentsAxis_us-gaap_NoncontrollingInterestMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-483000</NumericAmount><RoundedNumericAmount>-483</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 15

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568447-111683



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 45

 -Paragraph 16

 -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568740-111683



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 55

 -Paragraph 4I

 -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4590271-111686



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Stockholders' (deficity equity, Including Portion Attributable to Noncontrolling Interest</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Shareholders' Equity (Details) (USD $)</ReportName><MonetaryRoundingLevel>Thousands</MonetaryRoundingLevel><SharesRoundingLevel>HundredThousands</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/ShareholdersEquityDetails</RoleURI><NumberOfCols>6</NumberOfCols><NumberOfRows>38</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>69
<FILENAME>R7.xml
<DESCRIPTION>IDEA: Nature of Business and Basis of Presentation
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2101100 - Disclosure - Nature of Business and Basis of Presentation</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Organization, Consolidation and Presentation of Financial Statements [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Nature of Business and Basis of Presentation &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;FuelCell Energy, Inc. and subsidiaries (the &amp;#8220;Company&amp;#8221;, &amp;#8220;FuelCell Energy&amp;#8221;, &amp;#8220;we&amp;#8221;, &amp;#8220;us&amp;#8221;, or &amp;#8220;our&amp;#8221;) is a leading integrated fuel cell company with a growing global presence.  We design, manufacture, install, operate and service ultra-clean, efficient and reliable stationary fuel cell power plants.  Our Direct FuelCell power plants produce reliable 24/7 base load electricity and usable high quality heat for commercial, industrial, government and utility customers.  We have commercialized our stationary carbonate fuel cells and are also pursuing the complementary development of planar solid oxide fuel cell and other fuel cell technologies.  We continue to invest in new product and market development and, as such, we are not currently generating net income from our operations.&amp;#160; Our operations are funded primarily through cash generated from product sales, service and advanced technologies contracts, license fee income and sales of equity and debt securities.  In order to continually produce positive cash flow from operations, we need to be successful at increasing annual order volume, production and cost reduction efforts.&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Basis of Presentation &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The accompanying unaudited consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (&amp;#8220;SEC&amp;#8221;) regarding interim financial information.  Accordingly, they do not contain all of the information and footnotes required by accounting principles generally accepted in the United States of America (&amp;#8220;GAAP&amp;#8221;) for complete financial statements.  In the opinion of management, all normal and recurring adjustments necessary to fairly present our financial position as of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; have been included.  All intercompany accounts and transactions have been eliminated.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.&amp;#160;&amp;#160;The balance sheet as of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; has been derived from the audited financial statements at that date, but it does not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;&amp;#160;&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;These financial statements should be read in conjunction with our financial statements and notes thereto for the year ended &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, which are contained in our Annual Report on Form&amp;#160;10-K previously filed with the Securities and Exchange Commission.&amp;#160;&amp;#160;The results of operations for the interim periods presented are not necessarily indicative of results that may be expected for any other interim period or for the full fiscal year.&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Certain reclassifications have been made to the prior year amounts to conform to the current year presentation.   Service agreement revenue has been separated from Product sales as current year service agreement revenue exceeds the ten percent threshold of Regulation SX Rule 3-05 and revenues and is now combined with license revenue.  Beginning in fiscal year 2013, license fees and royalty income have been included within revenues.   This change is a result of the new license agreement entered into on October 31, 2012 for our core technology and the harmonization of POSCO licensing and royalty agreements to reflect fees and royalties for the manufacture of complete DFC Power Plants. Classification of license fees and royalty income as revenue is reflective of our Asia market partnership and royalty based strategy having become a significant component of non-product revenue.   Additionally, Advanced technologies contract revenues has been renamed from Research and development contracts to better describe the sources of revenue from contract research.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Beginning with the second quarter of fiscal 2013, the Company has corrected the presentation of restricted cash balances which had been previously included in cash and cash equivalents.  As of October 31, 2012, short-term and long-term restricted cash balances in the amount of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$5.3 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$5.3 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively, have been reclassified to short-term and long-term restricted cash.  This revision also impacted net cash used in financing activities.  There was no impact on net loss or net cash used in operating activities as a result of the revision. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Use of Estimates&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size: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. Estimates are used in accounting for, among other things, revenue recognition, excess, slow-moving and obsolete inventories, product warranty costs, reserves on service agreements ("SA"), allowance for uncollectible receivables, depreciation and amortization, impairment of assets, taxes, purchase accounting, 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.  &amp;#160;Due to the inherent uncertainty involved in making estimates, actual results in future periods may differ from those estimates.&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Concentrations&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;We contract with a concentrated number of customers for the sale of products, service and advanced technologies contracts.  Significant revenues from individual customers for the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;three and nine months ended July 31, 2013 and 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; included POSCO Energy (&amp;#8220;POSCO&amp;#8221;), which is a related party and owns approximately &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;16 percent&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; of the outstanding common shares of the Company as of July 31, 2013, Dominion Bridgeport Fuel Cell, LLC and the U.S. Government (primarily the Department of Energy).&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The percent of consolidated revenues from each customer is presented below.&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:92.39766081871345%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="12" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="59%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="5" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Three Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="5" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Nine Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;POSCO Energy&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;34&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;72&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;53&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;72&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Dominion Bridgeport Fuel Cell, LLC&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;51&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;32&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;U.S. Government (primarily the Department of Energy)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;9&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;5&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;7&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Combined&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;89&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;81&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;90&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;79&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=28200181&amp;loc=SL6228881-111685



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 720

 -SubTopic 15

 -URI http://asc.fasb.org/subtopic&amp;trid=2122524



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 205

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6359566&amp;loc=d3e326-107755



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 205

 -SubTopic 10

 -Section 45

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=7668296&amp;loc=d3e288-107754



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2197480



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 810

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=d3e5614-111684



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 915

 -SubTopic 235

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6472506&amp;loc=d3e38932-110933



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 852

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2209116



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 272

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6373374&amp;loc=d3e70478-108055



Reference 11: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 275

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2134480



Reference 12: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 205

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2122150



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Nature of Business and Basis of Presentation</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Nature of Business and Basis of Presentation</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentation</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>70
<FILENAME>R17.xml
<DESCRIPTION>IDEA: Shareholders' Equity (Deficit)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2111100 - Disclosure - Shareholders' Equity (Deficit)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_EquityAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Equity [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_StockholdersEquityNoteDisclosureTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Shareholders&amp;#8217; Equity (Deficit)&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Changes in shareholders&amp;#8217; equity (deficit)&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Changes in shareholders&amp;#8217; equity (deficit) were as follows for the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="12" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="62%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Total&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Shareholders&amp;#8217;&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Equity (Deficit)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Noncontrolling&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;interest&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Total&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Equity (Deficit)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance at October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,509&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(381&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,128&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Common stock issued for acquisition&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Share-based compensation&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,619&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,619&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Registration statement fees&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(20&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(20&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Taxes paid upon vesting of restricted stock awards, net of stock issued under benefit plans&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(154&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(154&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Preferred dividends &amp;#8211; Series B&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,400&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,400&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other comprehensive loss -  foreign currency translation adjustments&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;13&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;13&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Reclass of noncontrolling interest due to liquidation of subsidiary&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;562&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(24,658&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(664&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(25,322&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Balance at July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(8,091&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(483&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(8,574&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:center;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;"&gt;Common Stock Issuances&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;On December 20, 2012, the Company issued &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;3.5 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; shares of common stock for the remaining &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;61 percent&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; of outstanding Versa shares. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The Company may sell common stock on the open market from time to time to raise funds in order to pay obligations related to the Company's outstanding Series I and Series B preferred shares.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29-31)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21506-112644



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30, 31

 -Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 4.E)

 -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 4

 -Subparagraph (SAB TOPIC 4.C)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187143-122770



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Article 4



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

 -Section C



Reference 8: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

 -Section E



Reference 9: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(d),(e))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



Reference 10: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Preferred Stock

 -URI http://asc.fasb.org/extlink&amp;oid=6521494



Reference 11: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 12: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



Reference 13: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 14: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644



Reference 15: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 11

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21564-112644



Reference 16: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 5

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21488-112644



Reference 17: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21484-112644



Reference 18: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph d

 -Article 4



Reference 19: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6405834&amp;loc=d3e23285-112656



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Shareholders' Equity (Deficit)</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Shareholders' Equity (Deficit)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/ShareholdersEquityDeficit</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>R45.xml
<DESCRIPTION>IDEA: Share-Based Compensation Plans Restricted Stock Awards (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2410405 - Disclosure - Share-Based Compensation Plans Restricted Stock Awards (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPerShare</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5113077</NumericAmount><RoundedNumericAmount>5113077</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of equity instruments other than options outstanding, including both vested and non-vested instruments.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(i)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(ii)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Restricted Stock Awards Outstanding</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usdPerShare"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1.19</NumericAmount><RoundedNumericAmount>1.19</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(2)(i)-(ii)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>918919</NumericAmount><RoundedNumericAmount>918919</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(2)(iii)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Stock Issued During Period, Shares, Restricted Stock Award, Gross</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1932</NumericAmount><RoundedNumericAmount>1932</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)(iv)(3)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Stock Issued During Period, Shares, Restricted Stock Award, Forfeited</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Share-Based Compensation Plans Restricted Stock Awards (Details) (USD $)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>NoRounding</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansRestrictedStockAwardsDetails</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>5</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>72
<FILENAME>R16.xml
<DESCRIPTION>IDEA: Share-Based Compensation Plans
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2110100 - Disclosure - Share-Based Compensation Plans</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Disclosure of Compensation Related Costs, Share-based Payments [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-bottom:6px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Share-Based Compensation Plans&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:6px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;We have shareholder approved equity incentive plans and a shareholder approved Section 423 Stock Purchase Plan (the &amp;#8220;ESPP&amp;#8221;).  We account for stock awards to employees and non-employee directors under the fair value method.  We determine the fair value of stock options at the grant date using the Black-Scholes valuation model.  The model requires us to make estimates and assumptions regarding the expected life of the award, the risk-free interest rate, the expected volatility of our common stock price and the expected dividend yield. The fair value of restricted stock units ("RSU") and restricted stock awards (&amp;#8220;RSA&amp;#8221;) is based on the common stock price on the date of grant.  The fair value of stock awards is amortized to expense over the vesting period, which is generally four years.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Share-based compensation reflected in the consolidated statements of operations was as follows:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="16" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="67%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="6%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="5%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="5%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="6%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Three Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Nine Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Costs of revenues&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;156&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;182&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;437&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;435&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;General and administrative expenses&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;359&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;416&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;956&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;873&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Research and development expenses&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;81&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;76&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;220&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;208&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Total share-based compensation&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;596&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;674&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,613&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,516&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:left;font-size:11pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The following table summarizes stock option activity for the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;:  &lt;/font&gt;&lt;font style="font-family:inherit;font-size:11pt;"&gt; &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:99.80506822612085%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="6" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="11%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="11%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Number of&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;options&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;"&gt;Weighted&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;"&gt;average&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;"&gt;option&amp;#160; price&amp;#160;($)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Outstanding at October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,120,456&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6.96&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Granted&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;279,746&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;0.94&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Canceled&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(182,413&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6.36&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Outstanding at July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,217,789&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6.47&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;padding-left:1px;text-indent:0px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;As of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, there were &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;5,113,077&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; RSA's and RSU's outstanding with a weighted average per share fair value of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.19&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.  There were &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;918,919&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; RSA's and RSU's granted during the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and forfeitures totaled &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;1,932&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; during this period.  During the second quarter of fiscal year 2013, the Company established an international award program to provide RSU's for the benefit of certain employees outside the United States.  &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:11pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;For the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;224,789&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; shares were issued under the ESPP at a per share cost of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.79&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.  There were &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;549,584&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; shares of common stock reserved for issuance under the ESPP as of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5047-113901



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 50

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6406099&amp;loc=d3e25284-112666



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 40

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6418621&amp;loc=d3e17540-113929



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5444-113901



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 14



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Share-Based Compensation Plans</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Share-Based Compensation Plans</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/ShareBasedCompensationPlans</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>R27.xml
<DESCRIPTION>IDEA: Other Current Assets (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2306301 - Disclosure - Other Current Assets (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Prepaid Expense and Other Assets, Current [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other current assets at July 31, 2013 and October&amp;#160;31, 2012 consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:97.265625%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="9" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="76%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Advance payments to vendors &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,548&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;2,261&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Debt issuance costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;494&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Notes receivable &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;399&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;475&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Prepaid expenses and other &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,841&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,991&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Total&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;8,282&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,727&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Advance payments to vendors relate to inventory purchases. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Represents the current portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Current portion of long-term notes receivable.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:33px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:9px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(4)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Primarily relates to other prepaid vendor expenses including insurance, rent and lease payments.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the carrying amounts of other current assets.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Other Current Assets [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Other Current Assets (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/OtherCurrentAssetsTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>74
<FILENAME>R18.xml
<DESCRIPTION>IDEA: Loss Per Share
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2112100 - Disclosure - Loss Per Share</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_EarningsPerShareAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Earnings Per Share [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_EarningsPerShareTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Loss Per Share&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The calculation of basic and diluted loss per share was as follows:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:96.09375%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="16" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="48%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="11%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Three Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Nine Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Numerator&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(5,814&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(10,010&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(25,322&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(24,387&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss attributable to noncontrolling interest&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;202&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;88&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;664&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;230&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Preferred stock dividend&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(800&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(800&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,400&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,401&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss attributable to common shareholders&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(6,412&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(10,722&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(27,058&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(26,558&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Denominator&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Weighted average basic common shares&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;192,051,578&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;185,906,834&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;190,006,331&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;158,548,998&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-indent:26px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Effect of dilutive securities &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Weighted average diluted common shares&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;192,051,578&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;185,906,834&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;190,006,331&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;158,548,998&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Basic loss per share&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.03&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.06&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.14&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.17&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Diluted loss per share (1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.03&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.06&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.14&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.17&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Diluted loss per share was computed without consideration to potentially dilutive instruments as their inclusion would have been antidilutive. Potentially dilutive instruments include stock options, convertible preferred stock and senior unsecured convertible notes. At &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July 31, 2013 and 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, there were options to purchase &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;3.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;3.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively, shares of common stock.  Refer to our Annual Report on Form 10-K for the year ended &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; for information on our convertible preferred stock and refer to Footnote 9 for information on the senior unsecured convertible notes.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for earnings per share.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1278-109256



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=7655603&amp;loc=d3e1252-109256



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 55

 -Paragraph 52

 -URI http://asc.fasb.org/extlink&amp;oid=32703322&amp;loc=d3e4984-109258



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 225

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SX 210.5-03.21)

 -URI http://asc.fasb.org/extlink&amp;oid=26872669&amp;loc=d3e20235-122688



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Loss Per Share</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Loss Per Share</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/LossPerShare</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>75
<FILENAME>R3.xml
<DESCRIPTION>IDEA: Consolidated Balance Sheets (Unaudited) (Parenthetical)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>1001501 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption>In Thousands, except Share data, unless otherwise specified</RoundingOption><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-07-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPerShare</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2012Q4</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usdPerShare</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_StatementOfFinancialPositionAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Statement of Financial Position [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_PreferredStockLiquidationPreferenceValue</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>64020000</NumericAmount><RoundedNumericAmount>64020</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>64020000</NumericAmount><RoundedNumericAmount>64020</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Value of the difference between preference in liquidation and the par or stated values of the preferred shares.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Preferred Stock, Liquidation Preference, Value</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CommonStockParOrStatedValuePerShare</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usdPerShare"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.0001</NumericAmount><RoundedNumericAmount>0.0001</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usdPerShare"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.0001</NumericAmount><RoundedNumericAmount>0.0001</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>Face amount or stated value per share of common stock.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Common stock, par value</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CommonStockSharesAuthorized</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>275000000</NumericAmount><RoundedNumericAmount>275000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>275000000</NumericAmount><RoundedNumericAmount>275000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Common stock, shares authorized</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CommonStockSharesIssued</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>192054464</NumericAmount><RoundedNumericAmount>192054464</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>185856123</NumericAmount><RoundedNumericAmount>185856123</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Common stock, shares issued</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CommonStockSharesOutstanding</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>192054464</NumericAmount><RoundedNumericAmount>192054464</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>185856123</NumericAmount><RoundedNumericAmount>185856123</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Common stock, shares outstanding</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_TreasuryStockShares</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5679</NumericAmount><RoundedNumericAmount>5679</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5679</NumericAmount><RoundedNumericAmount>5679</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.28,29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 29, 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Treasury stock, shares</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Consolidated Balance Sheets (Unaudited) (Parenthetical) (USD $)</ReportName><MonetaryRoundingLevel>Thousands</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>NoRounding</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/ConsolidatedBalanceSheetsUnauditedParenthetical</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>7</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>76
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Accrued Liabilities (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_AccruedLiabilitiesCurrentAbstract', window );"><strong>Accrued Liabilities, Current [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_ScheduleOfAccruedLiabilitiesTableTextBlock', window );">Schedule of Accrued Liabilities [Table Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accrued liabilities at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;"> consisted of the following:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="8" rowspan="1"></td></tr><tr><td width="75%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July&#160;31, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October&#160;31, 2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accrued payroll and employee benefits </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,390</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,907</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accrued contract and operating costs </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(2)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">40</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">39</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Reserve for product warranty cost </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(3)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,572</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,317</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Reserve for service agreement costs </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(4)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5,222</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">7,222</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Reserve for B1200 repair and upgrade program </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(5)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,669</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,753</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Accrued taxes, legal, professional and other </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(6)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,505</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,027</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">19,398</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">20,265</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Balance relates to amounts owed to employees for compensation and benefits as of the end of the period. </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(2)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Balance includes estimated losses accrued on product sales contracts.  </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(3)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Activity in the reserve for product warranty costs for the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;"> included additions for estimates of potential future warranty obligations of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1.3 million</font><font style="font-family:inherit;font-size:10pt;"> on contracts in the warranty period and reserve reductions related to actual warranty spend and reversals to income of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$2.0 million</font><font style="font-family:inherit;font-size:10pt;"> as contracts progress through the warranty period or are beyond the warranty period.   </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(4)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">As of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and October 31, 2012, the loss reserve on SA's totaled $4.1 million and $5.0 million, respectively. </font><font style="font-family:inherit;font-size:11pt;"> </font><font style="font-family:inherit;font-size:10pt;">Also included in this line item is a reserve for performance guarantees penalties under the terms of our customer contracts, which based on our ongoing analysis of historical fleet performance totaled </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1.1 million</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$2.2 million</font><font style="font-family:inherit;font-size:10pt;"> as of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, respectively.  The decrease in the reserve for performance guarantees penalties was due to certain amounts being reclassed to accounts payable due to the finalization of negotiations of amounts due to POSCO.</font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(5)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">For the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;">, the Company incurred actual repair and upgrade costs of approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.1 million</font><font style="font-family:inherit;font-size:10pt;">.  </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(6)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Balance includes accrued sales, use and payroll taxes as well as accrued legal, professional and other expenses as of the end of the period.</font></div></td></tr></table></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_AccruedLiabilitiesCurrentAbstract">
        <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_AccruedLiabilitiesCurrentAbstract</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_ScheduleOfAccruedLiabilitiesTableTextBlock">
        <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>Tabular disclosure of the components of accrued liabilities.</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_ScheduleOfAccruedLiabilitiesTableTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>77
<FILENAME>R23.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Nature of Business and Basis of Presentation (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_fcel_NatureOfBusinessAndBasisOfPresentationAbstract', window );"><strong>Nature of Business and Basis of Presentation [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_fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock', window );">Percent of customer consolidated revenues [Table Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The percent of consolidated revenues from each customer is presented below.</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:92.39766081871345%;border-collapse:collapse;text-align:left;"><tr><td colspan="12" rowspan="1"></td></tr><tr><td width="59%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="8%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="8%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="8%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="5" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Three Months Ended July 31,</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="5" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Nine Months Ended July 31,</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">POSCO Energy</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">34</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">72</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">53</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">72</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Dominion Bridgeport Fuel Cell, LLC</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">51</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">32</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">U.S. Government (primarily the Department of Energy)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">9</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">7</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Combined</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">89</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">81</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">90</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">79</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td></tr></table></div></div></div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_NatureOfBusinessAndBasisOfPresentationAbstract">
        <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_NatureOfBusinessAndBasisOfPresentationAbstract</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_fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock">
        <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>Percent of customer consolidated revenues for the sale of products and for research and development contracts.</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_PercentOfCustomerConsolidatedRevenuesTableTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>78
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EVGAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Share-Based Compensation Plans (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Oct. 31, 2012</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period</a></td>
        <td class="nump">182,413<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price</a></td>
        <td class="nump">$ 6.47<span></span></td>
        <td class="nump">$ 6.96<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</a></td>
        <td class="nump">3,120,456<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">3,200,000<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures</a></td>
        <td class="nump">279,746<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</a></td>
        <td class="nump">3,217,789<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">3,200,000<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_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</a></td>
        <td class="nump">$ 0.94<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price</a></td>
        <td class="nump">$ 6.36<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
        <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_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod">
        <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 options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements.</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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice">
        <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>Weighted average price of options that were either forfeited or expired.</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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(3)-(4)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod">
        <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 number of share options (or share units) granted 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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(iv)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
        <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 options outstanding, including both vested and non-vested options.</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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)-(ii)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward">
        <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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingRollForward</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
        <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>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph (c)(1)(i)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</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>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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward">
        <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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward</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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
        <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>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>79
<FILENAME>R50.xml
<DESCRIPTION>IDEA: Preferred Stock (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2414402 - Disclosure - Preferred Stock (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /><Label Key="usd" Id="2" Label="USD ($)" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>CAD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>cad</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>CAD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>CAD</CurrencyCode><OriginalCurrencyCode>CAD</OriginalCurrencyCode></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /><Label Key="cad" Id="2" Label="CAD" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2012Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2012" /><Label Key="usd" Id="2" Label="USD ($)" /></Labels></Column><Column FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2012Q4</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /><Label Key="usd" Id="1" Label="USD ($)" /></Labels></Column><Column FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>CAD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>I2012Q4</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>cad</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>CAD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>CAD</CurrencyCode><OriginalCurrencyCode>CAD</OriginalCurrencyCode></MCU><CurrencySymbol /><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /><Label Key="cad" Id="1" Label="CAD" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_PreferredStockNumberOfSharesParValueAndOtherDisclosuresAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Preferred Stock, Number of Shares, Par Value and Other Disclosures [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_TemporaryEquitySharesOutstanding</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>64020</NumericAmount><RoundedNumericAmount>64020</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>64020</NumericAmount><RoundedNumericAmount>64020</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="shares"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>64020</NumericAmount><RoundedNumericAmount>64020</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="shares"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>64020</NumericAmount><RoundedNumericAmount>64020</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>The number of securities classified as temporary equity that have been issued and are held by the entity's shareholders. Securities outstanding equals securities issued minus securities held in treasury. 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 put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.27(b))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 28

 -Subparagraph b

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Preferred Stock, Shares Issued</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_TemporaryEquityCarryingAmountAttributableToParent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>59857000</NumericAmount><RoundedNumericAmount>59857000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>59857000</NumericAmount><RoundedNumericAmount>59857000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent 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. 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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Temporary Equity, Carrying Amount, Attributable to Parent</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_DividendsPreferredStockCash</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2400000</NumericAmount><RoundedNumericAmount>2400000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2400000</NumericAmount><RoundedNumericAmount>2400000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of paid and unpaid preferred stock dividends declared with the form of settlement in cash.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 04

 -Article 3



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.3-04)

 -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 405

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6957935&amp;loc=d3e64057-112817



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Dividends, Preferred Stock, Cash</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_CarryingValueOfSeries1PreferredShares</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>14400000</NumericAmount><RoundedNumericAmount>14400000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="cad"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>14800000</NumericAmount><RoundedNumericAmount>14800000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>14200000</NumericAmount><RoundedNumericAmount>14200000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="cad"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>14200000</NumericAmount><RoundedNumericAmount>14200000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Carrying Value of Series 1 Preferred Shares</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Carrying Value of Series 1 Preferred Shares</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_ReturnOfCapitalAndDividendPaymentsOnSeries1PreferredShares</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>900000</NumericAmount><RoundedNumericAmount>900000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="cad"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>900000</NumericAmount><RoundedNumericAmount>900000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Return of Capital and Dividend Payments on Series 1 Preferred Shares</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Return of Capital and Dividend Payments on Series 1 Preferred Shares</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_DerivativeFairValueOfDerivativeLiability</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>700000</NumericAmount><RoundedNumericAmount>700000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>700000</NumericAmount><RoundedNumericAmount>700000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Fair value before effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 20

 -Section 55

 -Paragraph 7

 -URI http://asc.fasb.org/extlink&amp;oid=28370219&amp;loc=SL20226000-175313



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 20

 -Section 50

 -Paragraph 3

 -Subparagraph (a)

 -URI http://asc.fasb.org/extlink&amp;oid=20225523&amp;loc=SL20225862-175312



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 815

 -SubTopic 10

 -Section 50

 -Paragraph 4B

 -Subparagraph (a),(c)

 -URI http://asc.fasb.org/extlink&amp;oid=7476318&amp;loc=SL5624163-113959



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Derivative Liability, Fair Value, Gross Liability</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Preferred Stock (Details)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>true</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/PreferredStockDetails</RoleURI><NumberOfCols>5</NumberOfCols><NumberOfRows>7</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>80
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EIHAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Other Assets, net (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th" colspan="2">
          <div>Oct. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetsNoncurrentAbstract', window );"><strong>Other Assets, Noncurrent [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_LongTermStackResidualValue', window );">Long-term stack residual value</a></td>
        <td class="nump">$ 11,550,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">$ 14,316,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></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_DeferredFinanceCostsNoncurrentNet', window );">Debt Issuance Cost</a></td>
        <td class="nump">1,916,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
        <td class="nump">0<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></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_OtherAssetsMiscellaneousNoncurrent', window );">Other Assets</a></td>
        <td class="nump">911,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
        <td class="nump">1,870,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></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_OtherAssetsNoncurrent', window );">Other assets, net</a></td>
        <td class="nump">14,377,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">16,186,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_AccumulatedDepreciationOnLongTermStacks', window );">Accumulated depreciation on long-term stacks</a></td>
        <td class="nump">$ 10,400,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">$ 7,600,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr>
        <td colspan="5"></td>
      </tr>
      <tr>
        <td colspan="5">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">Relates to stack replacements performed under the Company's SA's. In circumstances where the useful life of the stack replacement extends beyond the contractual term of the SA and the Company retains title for the stack from the customer upon expiration or non-renewal of the SA, the cost of the stack replacement is recorded as a long term asset and is 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. Accumulated depreciation was $10.4 million and $7.6 million for the periods ended July&#xA0;31, 2013 and October&#xA0;31, 2012, respectively.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[2]</td>
              <td style="vertical-align: top;" valign="top">Represents the long-term portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years.</td>
            </tr>
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[3]</td>
              <td style="vertical-align: top;" valign="top">Includes security deposits and notes receivable.</td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_AccumulatedDepreciationOnLongTermStacks">
        <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 depreciation on long-term stacks</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_AccumulatedDepreciationOnLongTermStacks</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_LongTermStackResidualValue">
        <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 stack residual value</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_LongTermStackResidualValue</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>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_DeferredFinanceCostsNoncurrentNet">
        <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 amount of long-term deferred finance costs capitalized 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 FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 835<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6451184&amp;loc=d3e28555-108399<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 210.5-02.17)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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 02<br><br> -Paragraph 17<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_DeferredFinanceCostsNoncurrentNet</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_OtherAssetsMiscellaneousNoncurrent">
        <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 other miscellaneous assets expected to be realized or consumed after one year or normal operating cycle, if longer.</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_OtherAssetsMiscellaneousNoncurrent</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> -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 210.5-02.17)<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 17<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_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_OtherAssetsNoncurrentAbstract">
        <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_OtherAssetsNoncurrentAbstract</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>81
<FILENAME>R42.xml
<DESCRIPTION>IDEA: Debt and Leases Debt (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2409403 - Disclosure - Debt and Leases Debt (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption>In Thousands, unless otherwise specified</RoundingOption><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-07-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DebtInstrumentLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Debt Instrument [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>403000</NumericAmount><RoundedNumericAmount>403</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Debt and Capital Leases minimum payment due in less than 12 months</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Debt and Capital Leases, minimum payment due in less than 12 months</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>309000</NumericAmount><RoundedNumericAmount>309</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Debt and Capital Leases, Future Minimum Payments, Due in Two Years</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Debt and Capital Leases, Future Minimum Payments, Due in Two Years</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>277000</NumericAmount><RoundedNumericAmount>277</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Debt and Capital Leases, Future Minimum Payments, Due in Three Years</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Debt and Capital Leases, Future Minimum Payments, Due in Three Years</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>256000</NumericAmount><RoundedNumericAmount>256</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Debt and Capital Leases, Future Minimum Payments, Due in Four Years</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Debt and Capital Leases, Future Minimum Payments, Due in Four Years</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>40410000</NumericAmount><RoundedNumericAmount>40410</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Debt and Capital Leases, Future Minimum Payments, Due in Five Years</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Debt and Capital Leases, Future Minimum Payments, Due in Five Years</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4424000</NumericAmount><RoundedNumericAmount>4424</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Debt and Capital Leases, Future Minimum Payments, Due Thereafter</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Debt and Capital Leases, Future Minimum Payments, Due Thereafter</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>46079000</NumericAmount><RoundedNumericAmount>46079</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Debt and Capital Leases, Future Minimum Payments Due</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Debt and Capital Leases, Future Minimum Payments Due</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Debt and Leases Debt (Details) (USD $)</ReportName><MonetaryRoundingLevel>Thousands</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/DebtAndLeasesDebtDetails</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>8</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>82
<FILENAME>R31.xml
<DESCRIPTION>IDEA: Share-Based Compensation Plans (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2310302 - Disclosure - Share-Based Compensation Plans (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>fcel_Note9ShareBasedCompensationPlansAbstract</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Note 9. Share-Based Compensation Plans [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Share-based compensation reflected in the consolidated statements of operations was as follows:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="16" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="67%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="6%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="5%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="5%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="6%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Three Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Nine Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Costs of revenues&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;156&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;182&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;437&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;435&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;General and administrative expenses&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;359&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;416&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;956&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;873&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Research and development expenses&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;81&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;76&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;220&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;208&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Total share-based compensation&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;596&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;674&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,613&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,516&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the amount of total share-based compensation cost, including the amounts attributable to each share-based compensation plan and any related tax benefits.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (h)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;text-align:left;font-size:11pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The following table summarizes stock option activity for the &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;nine months ended July 31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;:  &lt;/font&gt;&lt;font style="font-family:inherit;font-size:11pt;"&gt; &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:99.80506822612085%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="6" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="11%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="11%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Number of&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;options&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;"&gt;Weighted&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;"&gt;average&lt;/font&gt;&lt;/div&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;"&gt;option&amp;#160; price&amp;#160;($)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Outstanding at October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,120,456&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6.96&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Granted&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;279,746&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;0.94&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Canceled&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(182,413&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6.36&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Outstanding at July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,217,789&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6.47&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Share-Based Compensation Plans (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>3</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>83
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E3JAG">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Acquisitions (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="1">3 Months Ended</th>
        <th class="th" colspan="1"></th>
        <th class="th" colspan="2"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Oct. 31, 2012</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th" colspan="2">
          <div>Dec. 20, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents', window );">Cash and cash equivalents</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 357,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables', window );">Accounts receivable</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">1,133,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther', window );">Other current assets</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">23,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment', window );">Property, plant and equipment</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">480,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_Goodwill', window );">Goodwill</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">4,055,000<span></span></td>
        <td class="nump">4,055,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_IntangibleAssetsNetExcludingGoodwill', window );">Intangible Assets</a></td>
        <td class="nump">0<span></span></td>
        <td class="nump">9,592,000<span></span></td>
        <td class="nump">9,592,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets', window );">Other assets</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">101,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable', window );">Accounts payable</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(302,000)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities', window );">Other current liabilities</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(1,492,000)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent', window );">Deferred tax liabilities</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(3,357,000)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther', window );">Other long-term liabilities</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(155,000)<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet', window );">Total identifiable net assets</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">10,435,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts', window );">Business Acquisition, Cost of Acquired Entity, Transaction Costs</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">100,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_EquityMethodInvestmentOwnershipPercentage', window );">Equity Method Investment, Ownership Percentage</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">39.00%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_CommonStockSharesIssued', window );">Common Stock, Shares, Issued</a></td>
        <td class="nump">185,856,123<span></span></td>
        <td class="nump">192,054,464<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_MinorityInterestOwnershipPercentageByNoncontrollingOwners', window );">Noncontrolling Interest, Ownership Percentage by Controlling Owners</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">61.00%<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_EquityMethodInvestmentOtherThanTemporaryImpairment', window );">Equity Method Investment, Other than Temporary Impairment</a></td>
        <td class="nump">$ 3,600,000<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Versa Acquisition [Member]</div>
        </td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></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="fn" style="border-bottom: 0px;"></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_CommonStockSharesIssued', window );">Common Stock, Shares, Issued</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">3,500,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr>
        <td colspan="5"></td>
      </tr>
      <tr>
        <td colspan="5">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">Classified in Long-term debt and other liabilities on the consolidated balance sheets.</td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts">
        <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 direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition.</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_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts</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_BusinessAcquisitionLineItems">
        <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_BusinessAcquisitionLineItems</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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents">
        <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 currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</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 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents</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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther">
        <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 other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date.</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 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther</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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables">
        <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 for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.</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 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables</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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities">
        <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 liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.</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 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities</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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable">
        <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 liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.</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 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable</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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent">
        <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 deferred tax liability attributable to taxable temporary differences due after one year or the normal operating cycle, if longer, assumed at the acquisition date.</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 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent</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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther">
        <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 other liabilities due after one year or the normal operating cycle, if longer, assumed at the acquisition date.</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 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther</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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets">
        <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 other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.</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 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets</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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment">
        <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 property, plant, and equipment recognized as of the acquisition date.</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 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<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 805<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 37<br><br> -URI http://asc.fasb.org/extlink&amp;oid=25498275&amp;loc=d3e2207-128464<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment</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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet">
        <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 recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.</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 805<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -Subparagraph (c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472<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_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet</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_CommonStockSharesIssued">
        <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 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 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 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 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_CommonStockSharesIssued</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_EquityMethodInvestmentOtherThanTemporaryImpairment">
        <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 an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.</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 35<br><br> -Paragraph 32<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7658923&amp;loc=d3e32787-111569<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">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment</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_EquityMethodInvestmentOwnershipPercentage">
        <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 percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</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> -Subparagraph (a)(1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6382943&amp;loc=d3e33918-111571<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_EquityMethodInvestmentOwnershipPercentage</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:percentItemType</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_Goodwill">
        <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 after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</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 350<br><br> -SubTopic 20<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=14024403&amp;loc=d3e13816-109267<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 350<br><br> -SubTopic 20<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13770-109266<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_Goodwill</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_IntangibleAssetsNetExcludingGoodwill">
        <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 of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</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 350<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16212-109274<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 350<br><br> -SubTopic 30<br><br> -Section 50<br><br> -Paragraph 2<br><br> -Subparagraph ((a)(1),(b))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275<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_IntangibleAssetsNetExcludingGoodwill</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_MinorityInterestOwnershipPercentageByNoncontrollingOwners">
        <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 equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity.</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_MinorityInterestOwnershipPercentageByNoncontrollingOwners</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:percentItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>84
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0ECHAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Inventories (Details) (USD $)<br></strong></div>
        </th>
        <th class="th" colspan="2">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th" colspan="2">
          <div>Oct. 31, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNetAbstract', window );"><strong>Inventory, Net [Abstract]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryRawMaterialsNetOfReserves', window );">Raw materials</a></td>
        <td class="nump">$ 21,385,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">$ 17,683,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_InventoryWorkInProcessNetOfReserves', window );">Work in process</a></td>
        <td class="nump">25,848,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
        <td class="nump">30,018,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></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_InventoryNet', window );">Inventory, Net</a></td>
        <td class="nump">47,233,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">47,701,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_CompletedStandardComponent', window );">Completed Standard Component</a></td>
        <td class="nump">1,400,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">11,300,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></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_InventoryValuationReserves', window );">Inventory Valuation Reserves</a></td>
        <td class="nump">$ 1,600,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
        <td class="nump">$ 2,400,000<span></span></td>
        <td class="fn" style="border-bottom: 0px;"></td>
      </tr>
      <tr>
        <td colspan="5"></td>
      </tr>
      <tr>
        <td colspan="5">
          <table class="outerFootnotes" width="100%">
            <tr class="outerFootnote">
              <td style="vertical-align: top;" valign="top">[1]</td>
              <td style="vertical-align: top;" valign="top">Work-in-process includes the standard components of inventory used to build the typical modules or stack components that are intended to be used in future power plant orders or to service SA's. Included in Work-in-process as of July&#xA0;31, 2013 and October&#xA0;31, 2012 is $1.4 million and $11.3 million, respectively, of completed standard components ready to be incorporated into power plants and deployed upon receipt of customer orders or to service SA's.</td>
            </tr>
          </table>
        </td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_CompletedStandardComponent">
        <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>Completed Standard Component</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_CompletedStandardComponent</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>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>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or 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 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6(a))<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 FASB<br><br> -Name Accounting Standards Codification<br><br> -Topic 330<br><br> -SubTopic 10<br><br> -Section 35<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6386567&amp;loc=d3e3927-108312<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 45<br><br> -Paragraph 1<br><br> -Subparagraph (b)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<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_InventoryNetAbstract">
        <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_InventoryNetAbstract</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_InventoryRawMaterialsNetOfReserves">
        <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, net of valuation reserves and adjustments, as of the balance sheet date of unprocessed items to be consumed in the manufacturing or production process.</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 Staff Accounting Bulletin (SAB)<br><br> -Number Topic 5<br><br> -Section BB<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 330<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 5.BB)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27011343&amp;loc=d3e100047-122729<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 02<br><br> -Paragraph 6<br><br> -Article 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 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6(a)(4))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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_InventoryRawMaterialsNetOfReserves</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_InventoryValuationReserves">
        <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 valuation reserve for inventory.</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 210.5-02.6(a))<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 6<br><br> -Subparagraph a<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 330<br><br> -SubTopic 10<br><br> -Section 35<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6386567&amp;loc=d3e3927-108312<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 235<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 4<br><br> -Subparagraph (SX 210.12-09)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e24092-122690<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 330<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 5.BB)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27011343&amp;loc=d3e100047-122729<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 09<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_InventoryValuationReserves</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_InventoryWorkInProcessNetOfReserves">
        <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, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.</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 Staff Accounting Bulletin (SAB)<br><br> -Number Topic 5<br><br> -Section BB<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 330<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 2<br><br> -Subparagraph (SAB TOPIC 5.BB)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27011343&amp;loc=d3e100047-122729<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 02<br><br> -Paragraph 6<br><br> -Article 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 210<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SX 210.5-02.6(a)(3))<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<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_InventoryWorkInProcessNetOfReserves</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>85
<FILENAME>R30.xml
<DESCRIPTION>IDEA: Debt and Leases (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2309301 - Disclosure - Debt and Leases (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DebtInstrumentLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Debt Instrument [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ScheduleOfDebtTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;At July 31, 2013 and October&amp;#160;31, 2012, debt consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:97.265625%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="9" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="76%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Revolving credit facility&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,000&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,000&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Senior Unsecured Convertible Notes&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;38,000&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Connecticut Development Authority Note&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,302&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,466&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Connecticut Clean Energy Fund Note&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;847&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Connecticut Clean Energy and Finance Investment Authority Note&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,425&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Capitalized lease obligations&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;352&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;234&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Total debt&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;50,079&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;8,547&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Less:  Unamortized debt discount &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3,131&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-top:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;46,948&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;8,547&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Less: Current portion of long-term debt&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(4,403&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(5,161&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Long-term debt&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;42,545&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,386&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;padding-left:24px;text-indent:-24px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)  The debt discount recorded in connection with the issuance of the Company&amp;#8217;s unsecured convertible notes is recorded on the consolidated balance sheets as a reduction to associated debt balance. The Company amortizes the debt discount to interest expense over the term of the debt.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Debt [Table Text Block]</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size: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 July 31, 2013 are as follows:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:98.828125%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="4" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="89%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;height:20px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;height:20px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 1&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;403&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 2&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;309&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 3&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;277&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 4&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;256&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 5&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;40,410&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&amp;#160;Thereafter&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,424&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;46,079&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:1pt;"&gt;&lt;font style="font-family:inherit;font-size:1pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:1pt;"&gt;&lt;font style="font-family:inherit;font-size:1pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-top:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>schedule of future minimum debt and capital lease payments [Table Text Block]</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>schedule of future minimum debt and lease payments [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Debt and Leases (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/DebtAndLeasesTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>3</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>86
<FILENAME>R13.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Other Assets, net<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_OtherAssetsNoncurrentAbstract', window );"><strong>Other Assets, Noncurrent [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_fcel_OtherAssetsNonCurrentNetTextBlock', window );">Other Assets, net</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Other Assets, net</font></div><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other assets, net at </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;"> consisted of the following:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;text-align:center;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:99.80506822612085%;border-collapse:collapse;text-align:left;"><tr><td colspan="8" rowspan="1"></td></tr><tr><td width="75%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July&#160;31, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October&#160;31, 2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Long-term stack residual value </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">11,550</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,316</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Debt issuance costs </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(2)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,916</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(3)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">911</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,870</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other Assets, net</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">14,377</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">16,186</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Relates to stack replacements performed under the Company's SA's. In circumstances where the useful life of the stack replacement extends beyond the contractual term of the SA and the Company retains title for the stack from the customer upon expiration or non-renewal of the SA, the cost of the stack replacement is recorded as a long term asset and is 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. Accumulated depreciation was </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$10.4 million</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$7.6 million</font><font style="font-family:inherit;font-size:10pt;"> for the periods ended </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, respectively. </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(2)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Represents the long-term portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years. </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(3)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Includes security deposits and notes receivable.</font></div></td></tr></table></div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_OtherAssetsNonCurrentNetTextBlock">
        <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>Other Assets, net</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_OtherAssetsNonCurrentNetTextBlock</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>nonnum:textBlockItemType</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_OtherAssetsNoncurrentAbstract">
        <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_OtherAssetsNoncurrentAbstract</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
<FILENAME>R21.xml
<DESCRIPTION>IDEA: Accounts Receivable Level 2 (Policies)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2205201 - Disclosure - Accounts Receivable Level 2 (Policies)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_ReceivablesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Receivables [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_RevenueRecognitionPolicyTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;We bill customers for power plant and module kit sales based on certain milestones being reached.  We bill SA's based on the contract price and billing terms of the contracts.  The majority of advanced technology contracts are with the U.S. Government.  We bill the U.S. Government based on actual recoverable costs incurred, typically in the month subsequent to incurring costs.  The remainder of advanced technology contracts are billed based on milestones or costs incurred. &lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18726-107790



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 13

 -Section B

 -Paragraph Question 1



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 605

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 13.B.Q1)

 -URI http://asc.fasb.org/extlink&amp;oid=27012821&amp;loc=d3e214044-122780



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18823-107790



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Revenue Recognition, Policy [Policy Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Accounts Receivable Level 2 (Policies)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/AccountsReceivableLevel2Policies</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>88
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E3F">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Debt and Leases (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</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_ScheduleOfDebtTableTextBlock', window );">Schedule of Debt [Table Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">At July 31, 2013 and October&#160;31, 2012, debt consisted of the following:</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:97.265625%;border-collapse:collapse;text-align:left;"><tr><td colspan="9" rowspan="1"></td></tr><tr><td width="76%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="9%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="9%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July 31, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October 31, 2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Revolving credit facility</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,000</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,000</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Senior Unsecured Convertible Notes</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">38,000</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Connecticut Development Authority Note</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,302</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,466</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Connecticut Clean Energy Fund Note</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">847</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Connecticut Clean Energy and Finance Investment Authority Note</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,425</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Capitalized lease obligations</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">352</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">234</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total debt</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">50,079</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">8,547</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Less:  Unamortized debt discount </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(3,131</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-top:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">46,948</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">8,547</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Less: Current portion of long-term debt</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(4,403</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(5,161</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Long-term debt</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">42,545</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,386</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;padding-left:24px;text-indent:-24px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1)  The debt discount recorded in connection with the issuance of the Company&#8217;s unsecured convertible notes is recorded on the consolidated balance sheets as a reduction to associated debt balance. The Company amortizes the debt discount to interest expense over the term of the debt.</font></div></div><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_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock', window );">schedule of future minimum debt and lease payments [Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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 July 31, 2013 are as follows:</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:98.828125%;border-collapse:collapse;text-align:left;"><tr><td colspan="4" rowspan="1"></td></tr><tr><td width="89%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="9%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Year 1</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">403</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Year 2</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">309</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Year 3</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">277</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Year 4</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">256</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Year 5</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">40,410</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;Thereafter</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,424</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">46,079</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:1pt;"><font style="font-family:inherit;font-size:1pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"><div style="text-align:right;font-size:1pt;"><font style="font-family:inherit;font-size:1pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-top:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div></div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock">
        <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>schedule of future minimum debt and capital lease payments [Table Text Block]</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_ScheduleOfFutureMinimumDebtAndCapitalLeasePaymentsTableTextBlock</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>nonnum:textBlockItemType</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_DebtInstrumentLineItems">
        <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_DebtInstrumentLineItems</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_ScheduleOfDebtTableTextBlock">
        <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>Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.</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_ScheduleOfDebtTableTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>89
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EOFAC">
      <tr>
        <th class="tl" colspan="1" rowspan="1">
          <div style="width: 200px;"><strong>Debt and Leases Debt (Details) (USD $)<br>In Thousands, unless otherwise specified</strong></div>
        </th>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_fcel_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months', window );">Debt and Capital Leases, minimum payment due in less than 12 months</a></td>
        <td class="nump">$ 403<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_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears', window );">Debt and Capital Leases, Future Minimum Payments, Due in Two Years</a></td>
        <td class="nump">309<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_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears', window );">Debt and Capital Leases, Future Minimum Payments, Due in Three Years</a></td>
        <td class="nump">277<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_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears', window );">Debt and Capital Leases, Future Minimum Payments, Due in Four Years</a></td>
        <td class="nump">256<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_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears', window );">Debt and Capital Leases, Future Minimum Payments, Due in Five Years</a></td>
        <td class="nump">40,410<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_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter', window );">Debt and Capital Leases, Future Minimum Payments, Due Thereafter</a></td>
        <td class="nump">4,424<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_DebtAndCapitalLeasesFutureMinimumPaymentsDue', window );">Debt and Capital Leases, Future Minimum Payments Due</a></td>
        <td class="nump">$ 46,079<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_DebtAndCapitalLeasesFutureMinimumPaymentsDue">
        <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>Debt and Capital Leases, Future Minimum Payments Due</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_DebtAndCapitalLeasesFutureMinimumPaymentsDue</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_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears">
        <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>Debt and Capital Leases, Future Minimum Payments, Due in Five Years</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_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFiveYears</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_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears">
        <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>Debt and Capital Leases, Future Minimum Payments, Due in Four Years</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_DebtAndCapitalLeasesFutureMinimumPaymentsDueInFourYears</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_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears">
        <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>Debt and Capital Leases, Future Minimum Payments, Due in Three Years</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_DebtAndCapitalLeasesFutureMinimumPaymentsDueInThreeYears</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_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears">
        <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>Debt and Capital Leases, Future Minimum Payments, Due in Two Years</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_DebtAndCapitalLeasesFutureMinimumPaymentsDueInTwoYears</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_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter">
        <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>Debt and Capital Leases, Future Minimum Payments, Due Thereafter</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_DebtAndCapitalLeasesFutureMinimumPaymentsDueThereafter</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_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months">
        <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>Debt and Capital Leases minimum payment due in less than 12 months</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_DebtAndCapitalLeasesMinimumPaymentDueInLessThan12Months</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_DebtInstrumentLineItems">
        <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_DebtInstrumentLineItems</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>90
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Share-Based Compensation Plans<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract', window );"><strong>Disclosure of Compensation Related Costs, Share-based Payments [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_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock', window );">Share-Based Compensation Plans</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-bottom:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Share-Based Compensation Plans</font></div><div style="line-height:120%;padding-bottom:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We have shareholder approved equity incentive plans and a shareholder approved Section 423 Stock Purchase Plan (the &#8220;ESPP&#8221;).  We account for stock awards to employees and non-employee directors under the fair value method.  We determine the fair value of stock options at the grant date using the Black-Scholes valuation model.  The model requires us to make estimates and assumptions regarding the expected life of the award, the risk-free interest rate, the expected volatility of our common stock price and the expected dividend yield. The fair value of restricted stock units ("RSU") and restricted stock awards (&#8220;RSA&#8221;) is based on the common stock price on the date of grant.  The fair value of stock awards is amortized to expense over the vesting period, which is generally four years.  </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Share-based compensation reflected in the consolidated statements of operations was as follows:</font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="16" rowspan="1"></td></tr><tr><td width="67%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="6%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="5%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="5%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="6%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Three Months Ended July 31,</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Nine Months Ended July 31,</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Costs of revenues</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">156</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">182</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">437</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">435</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">General and administrative expenses</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">359</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">416</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">956</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">873</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Research and development expenses</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">81</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">76</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">220</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">208</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total share-based compensation</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">596</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">674</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,613</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,516</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:10pt;">The following table summarizes stock option activity for the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;">:  </font><font style="font-family:inherit;font-size:11pt;"> </font></div><div style="line-height:120%;font-size:9pt;"><font style="font-family:inherit;font-size:9pt;">&#160;</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:99.80506822612085%;border-collapse:collapse;text-align:left;"><tr><td colspan="6" rowspan="1"></td></tr><tr><td width="75%" rowspan="1" colspan="1"></td><td width="11%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="11%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Number of</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">options</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;">Weighted</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;">average</font></div><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;text-align:center;">option&#160; price&#160;($)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Outstanding at October 31, 2012</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,120,456</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6.96</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Granted</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">279,746</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">0.94</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Canceled</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(182,413</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6.36</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Outstanding at July 31, 2013</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,217,789</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">6.47</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;padding-left:1px;text-indent:0px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">As of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">, there were </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">5,113,077</font><font style="font-family:inherit;font-size:10pt;"> RSA's and RSU's outstanding with a weighted average per share fair value of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1.19</font><font style="font-family:inherit;font-size:10pt;">.  There were </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">918,919</font><font style="font-family:inherit;font-size:10pt;"> RSA's and RSU's granted during the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and forfeitures totaled </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">1,932</font><font style="font-family:inherit;font-size:10pt;"> during this period.  During the second quarter of fiscal year 2013, the Company established an international award program to provide RSU's for the benefit of certain employees outside the United States.  </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;font-size:11pt;"><font style="font-family:inherit;font-size:10pt;">For the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;">, </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">224,789</font><font style="font-family:inherit;font-size:10pt;"> shares were issued under the ESPP at a per share cost of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.79</font><font style="font-family:inherit;font-size:10pt;">.  There were </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">549,584</font><font style="font-family:inherit;font-size:10pt;"> shares of common stock reserved for issuance under the ESPP as of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">.</font></div></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_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract">
        <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_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract</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_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock">
        <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 compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.</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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5047-113901<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 50<br><br> -Paragraph 2<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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 505<br><br> -SubTopic 50<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6406099&amp;loc=d3e25284-112666<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 718<br><br> -SubTopic 40<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6418621&amp;loc=d3e17540-113929<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 718<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5444-113901<br><br><br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 14<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_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>91
<FILENAME>R22.xml
<DESCRIPTION>IDEA: Share-Based Compensation Plans Level 2 (Policies)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2210201 - Disclosure - Share-Based Compensation Plans Level 2 (Policies)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>fcel_Note9ShareBasedCompensationPlansAbstract</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Note 9. Share-Based Compensation Plans [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-bottom:6px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;We have shareholder approved equity incentive plans and a shareholder approved Section 423 Stock Purchase Plan (the &amp;#8220;ESPP&amp;#8221;).  We account for stock awards to employees and non-employee directors under the fair value method.  We determine the fair value of stock options at the grant date using the Black-Scholes valuation model.  The model requires us to make estimates and assumptions regarding the expected life of the award, the risk-free interest rate, the expected volatility of our common stock price and the expected dividend yield. The fair value of restricted stock units ("RSU") and restricted stock awards (&amp;#8220;RSA&amp;#8221;) is based on the common stock price on the date of grant.  The fair value of stock awards is amortized to expense over the vesting period, which is generally four years.  &lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (b),(f)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -URI http://asc.fasb.org/subtopic&amp;trid=2228939



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Share-Based Compensation Plans Level 2 (Policies)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansLevel2Policies</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>92
<FILENAME>R12.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</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 (Notes)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_PrepaidExpenseAndOtherAssetsCurrentAbstract', window );"><strong>Prepaid Expense and Other Assets, Current [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_OtherCurrentAssetsTextBlock', window );">Other Current Assets [Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Other Current Assets</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Other current assets at July 31, 2013 and October&#160;31, 2012 consisted of the following:</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:97.265625%;border-collapse:collapse;text-align:left;"><tr><td colspan="9" rowspan="1"></td></tr><tr><td width="76%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="9%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="9%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July 31, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October 31, 2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Advance payments to vendors </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,548</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">2,261</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Debt issuance costs </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(2)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">494</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Notes receivable </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(3)</sup></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">399</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">475</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Prepaid expenses and other </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(3)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,841</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">1,991</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">8,282</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,727</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Advance payments to vendors relate to inventory purchases. </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(2)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Represents the current portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years. </font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(3)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Current portion of long-term notes receivable.</font></div></td></tr></table><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:33px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:9px;"><font style="font-family:inherit;font-size:10pt;">(4)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Primarily relates to other prepaid vendor expenses including insurance, rent and lease payments.</font></div></td></tr></table></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_OtherCurrentAssetsTextBlock">
        <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 other current assets.</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_OtherCurrentAssetsTextBlock</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>nonnum:textBlockItemType</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_PrepaidExpenseAndOtherAssetsCurrentAbstract">
        <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_PrepaidExpenseAndOtherAssetsCurrentAbstract</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>93
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Nature of Business and Basis of Presentation<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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>Organization, Consolidation and Presentation of Financial Statements [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_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock', window );">Nature of Business and Basis of Presentation</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Nature of Business and Basis of Presentation </font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">FuelCell Energy, Inc. and subsidiaries (the &#8220;Company&#8221;, &#8220;FuelCell Energy&#8221;, &#8220;we&#8221;, &#8220;us&#8221;, or &#8220;our&#8221;) is a leading integrated fuel cell company with a growing global presence.  We design, manufacture, install, operate and service ultra-clean, efficient and reliable stationary fuel cell power plants.  Our Direct FuelCell power plants produce reliable 24/7 base load electricity and usable high quality heat for commercial, industrial, government and utility customers.  We have commercialized our stationary carbonate fuel cells and are also pursuing the complementary development of planar solid oxide fuel cell and other fuel cell technologies.  We continue to invest in new product and market development and, as such, we are not currently generating net income from our operations.&#160; Our operations are funded primarily through cash generated from product sales, service and advanced technologies contracts, license fee income and sales of equity and debt securities.  In order to continually produce positive cash flow from operations, we need to be successful at increasing annual order volume, production and cost reduction efforts.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"> </font><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Basis of Presentation </font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The accompanying unaudited consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (&#8220;SEC&#8221;) regarding interim financial information.  Accordingly, they do not contain all of the information and footnotes required by accounting principles generally accepted in the United States of America (&#8220;GAAP&#8221;) for complete financial statements.  In the opinion of management, all normal and recurring adjustments necessary to fairly present our financial position as of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> have been included.  All intercompany accounts and transactions have been eliminated.  </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.&#160;&#160;The balance sheet as of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;"> has been derived from the audited financial statements at that date, but it does not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.</font><font style="font-family:inherit;font-size:10pt;font-weight:bold;">&#160;</font><font style="font-family:inherit;font-size:10pt;">These financial statements should be read in conjunction with our financial statements and notes thereto for the year ended </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, which are contained in our Annual Report on Form&#160;10-K previously filed with the Securities and Exchange Commission.&#160;&#160;The results of operations for the interim periods presented are not necessarily indicative of results that may be expected for any other interim period or for the full fiscal year.</font></div><div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Certain reclassifications have been made to the prior year amounts to conform to the current year presentation.   Service agreement revenue has been separated from Product sales as current year service agreement revenue exceeds the ten percent threshold of Regulation SX Rule 3-05 and revenues and is now combined with license revenue.  Beginning in fiscal year 2013, license fees and royalty income have been included within revenues.   This change is a result of the new license agreement entered into on October 31, 2012 for our core technology and the harmonization of POSCO licensing and royalty agreements to reflect fees and royalties for the manufacture of complete DFC Power Plants. Classification of license fees and royalty income as revenue is reflective of our Asia market partnership and royalty based strategy having become a significant component of non-product revenue.   Additionally, Advanced technologies contract revenues has been renamed from Research and development contracts to better describe the sources of revenue from contract research.  </font></div><div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Beginning with the second quarter of fiscal 2013, the Company has corrected the presentation of restricted cash balances which had been previously included in cash and cash equivalents.  As of October 31, 2012, short-term and long-term restricted cash balances in the amount of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$5.3 million</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$5.3 million</font><font style="font-family:inherit;font-size:10pt;">, respectively, have been reclassified to short-term and long-term restricted cash.  This revision also impacted net cash used in financing activities.  There was no impact on net loss or net cash used in operating activities as a result of the revision. </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Use of Estimates</font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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. Estimates are used in accounting for, among other things, revenue recognition, excess, slow-moving and obsolete inventories, product warranty costs, reserves on service agreements ("SA"), allowance for uncollectible receivables, depreciation and amortization, impairment of assets, taxes, purchase accounting, 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.  &#160;Due to the inherent uncertainty involved in making estimates, actual results in future periods may differ from those estimates.</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Concentrations</font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We contract with a concentrated number of customers for the sale of products, service and advanced technologies contracts.  Significant revenues from individual customers for the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">three and nine months ended July 31, 2013 and 2012</font><font style="font-family:inherit;font-size:10pt;"> included POSCO Energy (&#8220;POSCO&#8221;), which is a related party and owns approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">16 percent</font><font style="font-family:inherit;font-size:10pt;"> of the outstanding common shares of the Company as of July 31, 2013, Dominion Bridgeport Fuel Cell, LLC and the U.S. Government (primarily the Department of Energy).</font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The percent of consolidated revenues from each customer is presented below.</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:92.39766081871345%;border-collapse:collapse;text-align:left;"><tr><td colspan="12" rowspan="1"></td></tr><tr><td width="59%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="8%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="8%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="8%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="5" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Three Months Ended July 31,</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="5" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Nine Months Ended July 31,</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">POSCO Energy</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">34</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">72</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">53</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">72</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Dominion Bridgeport Fuel Cell, LLC</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">51</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">32</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">U.S. Government (primarily the Department of Energy)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">9</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">5</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">7</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Combined</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">89</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">81</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">90</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">79</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">%</font></div></td></tr></table></div></div></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_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract">
        <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_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract</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_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock">
        <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 organization, consolidation and basis of presentation of financial statements disclosure.</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 8<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28200181&amp;loc=SL6228881-111685<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 720<br><br> -SubTopic 15<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2122524<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 205<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6359566&amp;loc=d3e326-107755<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 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<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 205<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7668296&amp;loc=d3e288-107754<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> -URI http://asc.fasb.org/subtopic&amp;trid=2197480<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 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=18733093&amp;loc=d3e5614-111684<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 915<br><br> -SubTopic 235<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6472506&amp;loc=d3e38932-110933<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 852<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2209116<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 272<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6373374&amp;loc=d3e70478-108055<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 275<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2134480<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 205<br><br> -SubTopic 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2122150<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_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>94
<FILENAME>R37.xml
<DESCRIPTION>IDEA: Accounts Receivable (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2405403 - Disclosure - Accounts Receivable (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-07-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2012Q4</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_AccountsNotesAndLoansReceivableLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Accounts, Notes, Loans and Financing Receivable [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_GovernmentContractReceivable</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>342000</NumericAmount><RoundedNumericAmount>342000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>20000</NumericAmount><RoundedNumericAmount>20000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The amount of receivables that are derived from government contracts.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 912

 -SubTopic 310

 -Section 45

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6471842&amp;loc=d3e55295-109406



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Government Contract Receivable</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_GovernmentContractReceivableUnbilledAmounts</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1122000</NumericAmount><RoundedNumericAmount>1122000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>890000</NumericAmount><RoundedNumericAmount>890000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Unbilled amounts (net of unliquidated progress payments) of government contract receivables.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 912

 -SubTopic 310

 -Section 45

 -Paragraph 9

 -URI http://asc.fasb.org/extlink&amp;oid=6471842&amp;loc=d3e55376-109406



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Government Contract Receivable, Unbilled Amounts</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_UsGovernmentAccountsReceivableTotal</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1464000</NumericAmount><RoundedNumericAmount>1464000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>910000</NumericAmount><RoundedNumericAmount>910000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>us government accounts receivable total</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>U.S. Government accounts receivable total</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AccountsReceivableBilledForLongTermContractsOrPrograms</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>19723000</NumericAmount><RoundedNumericAmount>19723000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>18786000</NumericAmount><RoundedNumericAmount>18786000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount billed to customers under long-term contracts or programs but not paid. Excludes amounts due that have been withheld because of retainage provisions in a contract.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 910

 -SubTopic 310

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6471494&amp;loc=d3e49354-109356



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.3(c))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 3

 -Subparagraph c

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Contract Receivable</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_UnbilledContractsReceivable</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>19163000</NumericAmount><RoundedNumericAmount>19163000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>6288000</NumericAmount><RoundedNumericAmount>6288000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Unbilled amounts due for services rendered or to be rendered, actions taken or to be taken, or a promise to refrain from taking certain actions in accordance with the terms of a legally binding agreement between the entity and, at a minimum, one other party. An example would be amounts associated with contracts or programs where the recognized revenue for performance thereunder exceeds the amounts billed under the terms thereof as of the date of the balance sheet.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.3(c)(3))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 3

 -Subparagraph c(3)

 -Article 5



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 912

 -SubTopic 310

 -Section 45

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6471842&amp;loc=d3e55302-109406



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Unbilled Contracts Receivable</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>fcel_CommercialCustomersAccountsReceivable</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>38886000</NumericAmount><RoundedNumericAmount>38886000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>25074000</NumericAmount><RoundedNumericAmount>25074000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>commercial customers accounts receivable</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Commercial Customers accounts receivable</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AccountsReceivableNetCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>40350000</NumericAmount><RoundedNumericAmount>40350000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>25984000</NumericAmount><RoundedNumericAmount>25984000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.3-4)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 3

 -Subparagraph a(1)

 -Article 5



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 4

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts Receivable, Net, Current</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>600000</NumericAmount><RoundedNumericAmount>600000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>600000</NumericAmount><RoundedNumericAmount>600000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 4

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section 50

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=28368275&amp;loc=d3e5074-111524



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.4)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Allowance for Doubtful Accounts Receivable, Current</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q3_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_fcel_PoscoEnergyMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-07-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>POSCO Energy [Member]</ValueName><ValueType>us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>fcel_PoscoEnergyMember</Id><dimensionId>us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis:fcel_PoscoEnergyMember" Id="0" Label="POSCO Energy [Member]" /><Label Key="Calendar" Id="1" Label="7/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>POSCO Energy [Member]</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_AccountsNotesAndLoansReceivableLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Accounts, Notes, Loans and Financing Receivable [Line Items]</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AccountsReceivableRelatedPartiesCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_fcel_PoscoEnergyMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>13800000</NumericAmount><RoundedNumericAmount>13800000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_fcel_PoscoEnergyMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>18100000</NumericAmount><RoundedNumericAmount>18100000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of receivables arising from transactions with related parties due within one year or the normal operating cycle, if longer.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(k)(1))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 850

 -SubTopic 10

 -Section 50

 -Paragraph 4

 -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39622-107864



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 850

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (d)

 -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 850

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39603-107864



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 3

 -Subparagraph a

 -Article 5



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph k

 -Subparagraph 1

 -Article 4



Reference 7: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.3(a)(2))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts Receivable, Related Parties, Current</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Accounts Receivable (Details) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/AccountsReceivableDetails</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>12</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>95
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	word-wrap: break-word;
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>96
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EQYBI">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Shareholders' Equity (Details) (USD $)<br>In Thousands, except Share data in Millions, unless otherwise specified</strong></div>
        </th>
        <th class="th" colspan="3">3 Months Ended</th>
        <th class="th" colspan="2">9 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Jan. 31, 2013</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2012</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Jul. 31, 2012</div>
        </th>
        <th class="th">
          <div>Dec. 20, 2012</div>
        </th>
      </tr>
      <tr class="re">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward', window );"><strong>Increase (Decrease) in Stockholders' Equity [Roll Forward]</strong></a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="ro">
        <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Stockholders' (decifit) equity, Including Portion Attributable to Noncontrolling Interest</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 14,128<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">$ 14,128<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 );">Stock Issued During Period, Value, New Issues</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="nump">3,562<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 );">Stock Granted During Period, Value, Share-based Compensation, Net of Forfeitures</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="nump">1,619<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_Registrationstatementfees', window );">Registration statement fees</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="num">(20)<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 During Period, Value, Employee Benefit Plan</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="num">(154)<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 );">Dividends, Preferred Stock</a></td>
        <td class="num">(800)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(800)<span></span></td>
        <td class="num">(2,400)<span></span></td>
        <td class="num">(2,401)<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_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax', window );">Foreign currency translation adjustments</a></td>
        <td class="num">(8)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(78)<span></span></td>
        <td class="nump">13<span></span></td>
        <td class="num">(80)<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_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary', window );">Reclass of noncontrolling interest due to liquidation of subsidiary</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="nump">0<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">(5,814)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(10,010)<span></span></td>
        <td class="num">(25,322)<span></span></td>
        <td class="num">(24,387)<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_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Stockholders' (deficity equity, Including Portion Attributable to Noncontrolling Interest</a></td>
        <td class="num">(8,574)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(8,574)<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 );">Stock Issued During Period, Shares, New Issues</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">3.5<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_MinorityInterestOwnershipPercentageByNoncontrollingOwners', window );">Noncontrolling Interest, Ownership Percentage by Controlling Owners</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="nump">61.00%<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_StockIssuedDuringPeriodValueAcquisitions', window );">Common stock issued for acquisition</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="nump">3,562<span></span></td>
        <td class="nump">0<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Total Shareholders' Equity (Deficit) [Member]</div>
        </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_IncreaseDecreaseInStockholdersEquityRollForward', window );"><strong>Increase (Decrease) in Stockholders' Equity [Roll Forward]</strong></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>
      </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_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Stockholders' (decifit) equity, Including Portion Attributable to Noncontrolling Interest</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">14,509<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">14,509<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 );">Stock Issued During Period, Value, New Issues</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="nump">3,562<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 );">Stock Granted During Period, Value, Share-based Compensation, Net of Forfeitures</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="nump">1,619<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_Registrationstatementfees', window );">Registration statement fees</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="num">(20)<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 During Period, Value, Employee Benefit Plan</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="num">(154)<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 );">Dividends, Preferred Stock</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="num">(2,400)<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_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax', window );">Foreign currency translation adjustments</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="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_fcel_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary', window );">Reclass of noncontrolling interest due to liquidation of subsidiary</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="num">(562)<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_ProfitLoss', window );">Net Loss</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="num">(24,658)<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_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Stockholders' (deficity equity, Including Portion Attributable to Noncontrolling Interest</a></td>
        <td class="num">(8,091)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(8,091)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
      </tr>
      <tr class="rh">
        <td class="pl" style="border-bottom: 0px;" valign="top">
          <div class="a">Noncontrolling Interest [Member]</div>
        </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_IncreaseDecreaseInStockholdersEquityRollForward', window );"><strong>Increase (Decrease) in Stockholders' Equity [Roll Forward]</strong></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>
      </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_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Stockholders' (decifit) equity, Including Portion Attributable to Noncontrolling Interest</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(381)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">(381)<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 );">Stock Issued During Period, Value, New Issues</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="nump">0<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 );">Stock Granted During Period, Value, Share-based Compensation, Net of Forfeitures</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="nump">0<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_Registrationstatementfees', window );">Registration statement fees</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="nump">0<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 During Period, Value, Employee Benefit Plan</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="nump">0<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 );">Dividends, Preferred Stock</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="nump">0<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_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax', window );">Foreign currency translation adjustments</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="nump">0<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_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary', window );">Reclass of noncontrolling interest due to liquidation of subsidiary</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="nump">562<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_ProfitLoss', window );">Net Loss</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="num">(664)<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_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Stockholders' (deficity equity, Including Portion Attributable to Noncontrolling Interest</a></td>
        <td class="num">$ (483)<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="num">$ (483)<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_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary">
        <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>Reclass of noncontrolling interest due to liquidation 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_ReclassOfNoncontrollingInterestDueToLiquidationOfSubsidiary</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_Registrationstatementfees">
        <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>Registration statement fees</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_Registrationstatementfees</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_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>Amount of paid and unpaid preferred stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).</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 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=27012166&amp;loc=d3e187085-122770<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 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></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_IncreaseDecreaseInStockholdersEquityRollForward">
        <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_IncreaseDecreaseInStockholdersEquityRollForward</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_MinorityInterestOwnershipPercentageByNoncontrollingOwners">
        <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 equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity.</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_MinorityInterestOwnershipPercentageByNoncontrollingOwners</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:percentItemType</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_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax">
        <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 after tax, before reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</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 220<br><br> -SubTopic 10<br><br> -Section 45<br><br> -Paragraph 11<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=d3e637-108580<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 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 12<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32022-110900<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 30<br><br> -Section 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901<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 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 18<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32157-110900<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 830<br><br> -SubTopic 30<br><br> -Section 45<br><br> -Paragraph 20<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6915805&amp;loc=d3e32211-110900<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 10A<br><br> -Subparagraph (a-c)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=28358780&amp;loc=SL7669646-108580<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_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax</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 4K<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591552-111686<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 45<br><br> -Paragraph 19<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4569616-111683<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 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=18733093&amp;loc=SL4573702-111684<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 810<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 4J<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4591551-111686<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_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_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, after forfeitures, of stock or other type of equity granted of any equity-based compensation plan other than an employee stock ownership plan (ESOP).</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 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 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 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></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>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is 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 15<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568447-111683<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 45<br><br> -Paragraph 16<br><br> -URI http://asc.fasb.org/extlink&amp;oid=7656940&amp;loc=SL4568740-111683<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 810<br><br> -SubTopic 10<br><br> -Section 55<br><br> -Paragraph 4I<br><br> -URI http://asc.fasb.org/extlink&amp;oid=31814832&amp;loc=SL4590271-111686<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_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_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;">
                <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 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 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=27012166&amp;loc=d3e187085-122770<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 02<br><br> -Paragraph 29, 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_StockIssuedDuringPeriodSharesNewIssues</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_StockIssuedDuringPeriodValueAcquisitions">
        <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 issued pursuant to acquisitions 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 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 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 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=27012166&amp;loc=d3e187085-122770<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 210.5-02.29-31)<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 02<br><br> -Paragraph 29, 30, 31<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_StockIssuedDuringPeriodValueAcquisitions</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_StockIssuedDuringPeriodValueEmployeeBenefitPlan">
        <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 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_StockIssuedDuringPeriodValueEmployeeBenefitPlan</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_StockIssuedDuringPeriodValueNewIssues">
        <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 the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</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 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 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=27012166&amp;loc=d3e187085-122770<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 02<br><br> -Paragraph 29, 30, 31<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_StockIssuedDuringPeriodValueNewIssues</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>97
<FILENAME>R13.xml
<DESCRIPTION>IDEA: Other Assets, net
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2107100 - Disclosure - Other Assets, net</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_OtherAssetsNoncurrentAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Other Assets, Noncurrent [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_OtherAssetsNonCurrentNetTextBlock</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Other Assets, net&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other assets, net at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:center;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:99.80506822612085%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Long-term stack residual value &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;11,550&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,316&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Debt issuance costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,916&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;911&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,870&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other Assets, net&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,377&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;16,186&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Relates to stack replacements performed under the Company's SA's. In circumstances where the useful life of the stack replacement extends beyond the contractual term of the SA and the Company retains title for the stack from the customer upon expiration or non-renewal of the SA, the cost of the stack replacement is recorded as a long term asset and is 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. Accumulated depreciation was &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$10.4 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$7.6 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; for the periods ended &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Represents the long-term portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Includes security deposits and notes receivable.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Other Assets, net</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Other Assets, net</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Other Assets, net</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/OtherAssetsNet</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>98
<FILENAME>R38.xml
<DESCRIPTION>IDEA: Other Current Assets (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2406402 - Disclosure - Other Current Assets (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption>In Thousands, unless otherwise specified</RoundingOption><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-07-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2012Q4</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Prepaid Expense and Other Assets, Current [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_AdvancePaymentsToVendors</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3548000</NumericAmount><RoundedNumericAmount>3548</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2261000</NumericAmount><RoundedNumericAmount>2261</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Advance payments to vendors</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Advance payments to vendors</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_DeferredFinanceCostsCurrentNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>494000</NumericAmount><RoundedNumericAmount>494</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[2]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[2]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Net amount of current deferred finance costs capitalized at the end of the reporting period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 835

 -SubTopic 30

 -Section 45

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6451184&amp;loc=d3e28555-108399



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.8)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 8

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Deferred Finance Costs, Current, Net</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_NotesAndLoansReceivableNetCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>399000</NumericAmount><RoundedNumericAmount>399</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[3]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>475000</NumericAmount><RoundedNumericAmount>475</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[3]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>An amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money within one year from the balance sheet date (or the normal operating cycle, whichever is longer), net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.3)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 3

 -Article 5



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 310

 -SubTopic 10

 -Section 45

 -Paragraph 9

 -URI http://asc.fasb.org/extlink&amp;oid=28367877&amp;loc=d3e4531-111522



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section 45

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Notes receivable</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_PrepaidExpenseAndOtherAssetsCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3841000</NumericAmount><RoundedNumericAmount>3841</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[4]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1991000</NumericAmount><RoundedNumericAmount>1991</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[4]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 8

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section 45

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Prepaid expenses and other</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_OtherAssetsCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>8282000</NumericAmount><RoundedNumericAmount>8282</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4727000</NumericAmount><RoundedNumericAmount>4727</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>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).</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.8)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 8

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Total</Label></Row></Rows><Footnotes><Footnote><NoteId>1</NoteId><Note>Advance payments to vendors relate to inventory purchases.</Note></Footnote><Footnote><NoteId>2</NoteId><Note>Represents the current portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years.</Note></Footnote><Footnote><NoteId>3</NoteId><Note>Current portion of long-term notes receivable.</Note></Footnote><Footnote><NoteId>4</NoteId><Note>Primarily relates to other prepaid vendor expenses including insurance, rent and lease payments.</Note></Footnote></Footnotes><IsEquityReport>false</IsEquityReport><ReportName>Other Current Assets (Details) (USD $)</ReportName><MonetaryRoundingLevel>Thousands</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/OtherCurrentAssetsDetails</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>6</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>99
<FILENAME>R23.xml
<DESCRIPTION>IDEA: Nature of Business and Basis of Presentation (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2301301 - Disclosure - Nature of Business and Basis of Presentation (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>fcel_NatureOfBusinessAndBasisOfPresentationAbstract</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Nature of Business and Basis of Presentation [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_PercentOfCustomerConsolidatedRevenuesTableTextBlock</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The percent of consolidated revenues from each customer is presented below.&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:92.39766081871345%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="12" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="59%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="8%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="5" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Three Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="5" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Nine Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;POSCO Energy&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;34&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;72&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;53&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;72&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Dominion Bridgeport Fuel Cell, LLC&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;51&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;32&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;U.S. Government (primarily the Department of Energy)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;9&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;5&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;7&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Combined&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;89&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;81&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;90&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;79&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;%&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Percent of customer consolidated revenues for the sale of products and for research and development contracts.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Percent of customer consolidated revenues [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Nature of Business and Basis of Presentation (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/NatureOfBusinessAndBasisOfPresentationTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>100
<FILENAME>R33.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Loss Per Share (Tables)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_fcel_LossPerShareAbstract', window );"><strong>Loss 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_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock', window );">Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:6px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The calculation of basic and diluted loss per share was as follows:</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:96.09375%;border-collapse:collapse;text-align:left;"><tr><td colspan="16" rowspan="1"></td></tr><tr><td width="48%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="10%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="11%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Three Months Ended July 31,</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">Nine Months Ended July 31,</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">2012</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Numerator</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(5,814</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(10,010</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(25,322</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(24,387</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss attributable to noncontrolling interest</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">202</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">88</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">664</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">230</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Preferred stock dividend</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(800</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(800</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,400</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(2,401</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Net loss attributable to common shareholders</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(6,412</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(10,722</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(27,058</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(26,558</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Denominator</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Weighted average basic common shares</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">192,051,578</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">185,906,834</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">190,006,331</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">158,548,998</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-indent:26px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Effect of dilutive securities </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Weighted average diluted common shares</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">192,051,578</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">185,906,834</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">190,006,331</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">158,548,998</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:top;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Basic loss per share</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.03</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.06</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.14</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.17</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Diluted loss per share (1)</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.03</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.06</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.14</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(0.17</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr></table></div></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"><tr><td style="width:24px;" rowspan="1" colspan="1"></td><td rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:top" rowspan="1" colspan="1"><div style="line-height:120%;font-size:10pt;padding-left:0px;"><font style="font-family:inherit;font-size:10pt;">(1)</font></div></td><td style="vertical-align:top;" rowspan="1" colspan="1"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Diluted loss per share was computed without consideration to potentially dilutive instruments as their inclusion would have been antidilutive. Potentially dilutive instruments include stock options, convertible preferred stock and senior unsecured convertible notes. At </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July 31, 2013 and 2012</font><font style="font-family:inherit;font-size:10pt;">, there were options to purchase </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">3.2 million</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">3.2 million</font><font style="font-family:inherit;font-size:10pt;">, respectively, shares of common stock.  Refer to our Annual Report on Form 10-K for the year ended </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;"> for information on our convertible preferred stock and refer to Footnote 9 for information on the senior unsecured convertible notes.</font></div></td></tr></table></div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_LossPerShareAbstract">
        <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_LossPerShareAbstract</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_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock">
        <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>Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from 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> -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></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_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>101
<FILENAME>R36.xml
<DESCRIPTION>IDEA: Inventories (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2403402 - Disclosure - Inventories (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-07-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2012Q4</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_InventoryNetAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Inventory, Net [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_InventoryRawMaterialsNetOfReserves</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>21385000</NumericAmount><RoundedNumericAmount>21385000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>17683000</NumericAmount><RoundedNumericAmount>17683000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of unprocessed items to be consumed in the manufacturing or production process.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 5

 -Section BB



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 330

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 5.BB)

 -URI http://asc.fasb.org/extlink&amp;oid=27011343&amp;loc=d3e100047-122729



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 6

 -Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.6(a)(4))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Raw materials</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_InventoryWorkInProcessNetOfReserves</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>25848000</NumericAmount><RoundedNumericAmount>25848000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>30018000</NumericAmount><RoundedNumericAmount>30018000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Carrying amount, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 5

 -Section BB



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 330

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 5.BB)

 -URI http://asc.fasb.org/extlink&amp;oid=27011343&amp;loc=d3e100047-122729



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 6

 -Article 5



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.6(a)(3))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Work in process</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_InventoryNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>totalLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>47233000</NumericAmount><RoundedNumericAmount>47233000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>47701000</NumericAmount><RoundedNumericAmount>47701000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.6(a))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 330

 -SubTopic 10

 -Section 35

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6386567&amp;loc=d3e3927-108312



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section 45

 -Paragraph 1

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765



</ElementReferences><IsTotalLabel>true</IsTotalLabel><UnitID>2</UnitID><Label>Inventory, Net</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>fcel_CompletedStandardComponent</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1400000</NumericAmount><RoundedNumericAmount>1400000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>11300000</NumericAmount><RoundedNumericAmount>11300000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Completed Standard Component</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Completed Standard Component</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_InventoryValuationReserves</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1600000</NumericAmount><RoundedNumericAmount>1600000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2400000</NumericAmount><RoundedNumericAmount>2400000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of valuation reserve for inventory.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.6(a))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 6

 -Subparagraph a

 -Article 5



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 330

 -SubTopic 10

 -Section 35

 -Paragraph 2

 -URI http://asc.fasb.org/extlink&amp;oid=6386567&amp;loc=d3e3927-108312



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 4

 -Subparagraph (SX 210.12-09)

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e24092-122690



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 330

 -SubTopic 10

 -Section S99

 -Paragraph 2

 -Subparagraph (SAB TOPIC 5.BB)

 -URI http://asc.fasb.org/extlink&amp;oid=27011343&amp;loc=d3e100047-122729



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 09

 -Article 12



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Inventory Valuation Reserves</Label></Row></Rows><Footnotes><Footnote><NoteId>1</NoteId><Note>Work-in-process includes the standard components of inventory used to build the typical modules or stack components that are intended to be used in future power plant orders or to service SA's. Included in Work-in-process as of July&#xA0;31, 2013 and October&#xA0;31, 2012 is $1.4 million and $11.3 million, respectively, of completed standard components ready to be incorporated into power plants and deployed upon receipt of customer orders or to service SA's.</Note></Footnote></Footnotes><IsEquityReport>false</IsEquityReport><ReportName>Inventories (Details) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/InventoriesDetails</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>6</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>102
<FILENAME>R43.xml
<DESCRIPTION>IDEA: Share-Based Compensation Plans Allocated Share Based Compensation Expense (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2410403 - Disclosure - Share-Based Compensation Plans Allocated Share Based Compensation Expense (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption>In Thousands, unless otherwise specified</RoundingOption><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2012Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2012" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2012Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AllocatedShareBasedCompensationExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>596000</NumericAmount><RoundedNumericAmount>596</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>674000</NumericAmount><RoundedNumericAmount>674</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1613000</NumericAmount><RoundedNumericAmount>1613</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1516000</NumericAmount><RoundedNumericAmount>1516</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5047-113901



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 14.F)

 -URI http://asc.fasb.org/extlink&amp;oid=27013229&amp;loc=d3e301413-122809



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (h)(1)(i)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 14

 -Section F



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Allocated Share-based Compensation Expense</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_CostOfSalesMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Cost of Sales [Member]</ValueName><ValueType>us-gaap_IncomeStatementLocationAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_CostOfSalesMember</Id><dimensionId>us-gaap_IncomeStatementLocationAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_IncomeStatementLocationAxis:us-gaap_CostOfSalesMember" Id="0" Label="Cost of Sales [Member]" /><Label Key="Calendar" Id="1" Label="5/1/2013 - 7/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Cost of Sales [Member]</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AllocatedShareBasedCompensationExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_CostOfSalesMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>156000</NumericAmount><RoundedNumericAmount>156</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_CostOfSalesMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>182000</NumericAmount><RoundedNumericAmount>182</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_CostOfSalesMember" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>437000</NumericAmount><RoundedNumericAmount>437</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_CostOfSalesMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>435000</NumericAmount><RoundedNumericAmount>435</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5047-113901



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 14.F)

 -URI http://asc.fasb.org/extlink&amp;oid=27013229&amp;loc=d3e301413-122809



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (h)(1)(i)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 14

 -Section F



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Allocated Share-based Compensation Expense</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_SellingGeneralAndAdministrativeExpensesMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Selling, General and Administrative Expenses [Member]</ValueName><ValueType>us-gaap_IncomeStatementLocationAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_SellingGeneralAndAdministrativeExpensesMember</Id><dimensionId>us-gaap_IncomeStatementLocationAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_IncomeStatementLocationAxis:us-gaap_SellingGeneralAndAdministrativeExpensesMember" Id="0" Label="Selling, General and Administrative Expenses [Member]" /><Label Key="Calendar" Id="1" Label="5/1/2013 - 7/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Selling, General and Administrative Expenses [Member]</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AllocatedShareBasedCompensationExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_SellingGeneralAndAdministrativeExpensesMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>359000</NumericAmount><RoundedNumericAmount>359</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_SellingGeneralAndAdministrativeExpensesMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>416000</NumericAmount><RoundedNumericAmount>416</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_SellingGeneralAndAdministrativeExpensesMember" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>956000</NumericAmount><RoundedNumericAmount>956</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_SellingGeneralAndAdministrativeExpensesMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>873000</NumericAmount><RoundedNumericAmount>873</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5047-113901



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 14.F)

 -URI http://asc.fasb.org/extlink&amp;oid=27013229&amp;loc=d3e301413-122809



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (h)(1)(i)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 14

 -Section F



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Allocated Share-based Compensation Expense</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_ResearchAndDevelopmentExpenseMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Research and Development Expense [Member]</ValueName><ValueType>us-gaap_IncomeStatementLocationAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_ResearchAndDevelopmentExpenseMember</Id><dimensionId>us-gaap_IncomeStatementLocationAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="us-gaap_IncomeStatementLocationAxis:us-gaap_ResearchAndDevelopmentExpenseMember" Id="0" Label="Research and Development Expense [Member]" /><Label Key="Calendar" Id="1" Label="5/1/2013 - 7/31/2013" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Research and Development Expense [Member]</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_AllocatedShareBasedCompensationExpense</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_ResearchAndDevelopmentExpenseMember" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>81000</NumericAmount><RoundedNumericAmount>81</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3_us-gaap_IncomeStatementLocationAxis_us-gaap_ResearchAndDevelopmentExpenseMember" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>76000</NumericAmount><RoundedNumericAmount>76</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_ResearchAndDevelopmentExpenseMember" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>220000</NumericAmount><RoundedNumericAmount>220</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD_us-gaap_IncomeStatementLocationAxis_us-gaap_ResearchAndDevelopmentExpenseMember" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>208000</NumericAmount><RoundedNumericAmount>208</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5047-113901



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SAB TOPIC 14.F)

 -URI http://asc.fasb.org/extlink&amp;oid=27013229&amp;loc=d3e301413-122809



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (h)(1)(i)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 14

 -Section F



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Allocated Share-based Compensation Expense</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Share-Based Compensation Plans Allocated Share Based Compensation Expense (Details) (USD $)</ReportName><MonetaryRoundingLevel>Thousands</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/ShareBasedCompensationPlansAllocatedShareBasedCompensationExpenseDetails</RoleURI><NumberOfCols>4</NumberOfCols><NumberOfRows>11</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>103
<FILENAME>R26.xml
<DESCRIPTION>IDEA: Accounts Receivable (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2305302 - Disclosure - Accounts Receivable (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_ReceivablesAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Receivables [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:4px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Accounts receivable at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;U.S. Government:&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Amount billed&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;342&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;20&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Unbilled recoverable costs&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,122&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;890&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,464&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;910&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Commercial Customers:&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Amount billed&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;19,723&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;18,786&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Unbilled recoverable costs&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;19,163&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;6,288&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;38,886&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;25,074&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;40,350&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;25,984&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.3,4)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 3, 4

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Accounts Receivable (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/AccountsReceivableTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>104
<FILENAME>R28.xml
<DESCRIPTION>IDEA: Other Assets, net (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2307301 - Disclosure - Other Assets, net (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_OtherAssetsNoncurrentAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Other Assets, Noncurrent [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other assets, net at &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:9pt;"&gt;&lt;font style="font-family:inherit;font-size:9pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:center;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:99.80506822612085%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="8" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="75%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Long-term stack residual value &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;11,550&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,316&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Debt issuance costs &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,916&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(3)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;911&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;1,870&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Other Assets, net&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;14,377&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;16,186&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Relates to stack replacements performed under the Company's SA's. In circumstances where the useful life of the stack replacement extends beyond the contractual term of the SA and the Company retains title for the stack from the customer upon expiration or non-renewal of the SA, the cost of the stack replacement is recorded as a long term asset and is 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. Accumulated depreciation was &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$10.4 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$7.6 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; for the periods ended &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July&amp;#160;31, 2013&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Represents the long-term portion of debt issuance costs capitalized relating to the convertible debt issuance and will be amortized over the term of the convertible notes which is 5 years. &lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Includes security deposits and notes receivable.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of noncurrent assets.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.17)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 17

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Other Current Assets [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Other Assets, net (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/OtherAssetsNetTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>105
<FILENAME>R19.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Restricted Cash<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [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_RestrictedAssetsDisclosureTextBlock', window );">Restricted cash</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Restricted Cash</font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">As of July 31, 2013 and October 31, 2012, we have pledged </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$10.0 million</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$10.6 million</font><font style="font-family:inherit;font-size:10pt;">, respectively, of our cash and cash equivalents as collateral and letters of credit for certain banking requirements and contracts.  As of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;">, outstanding letters of credit totaled </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$7.7 million</font><font style="font-family:inherit;font-size:10pt;"> compared to </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$9.6 million</font><font style="font-family:inherit;font-size:10pt;"> at October 31, 2012.  These expire on various dates through </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">April 2019</font><font style="font-family:inherit;font-size:10pt;">.</font></div></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_CommitmentsAndContingenciesDisclosureAbstract">
        <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_CommitmentsAndContingenciesDisclosureAbstract</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_RestrictedAssetsDisclosureTextBlock">
        <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 assets that are restricted in their use, generally by contractual agreements or regulatory requirements. This would include, but not limited to, a description of the restricted assets and the terms of the restriction.</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_RestrictedAssetsDisclosureTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>106
<FILENAME>R15.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Debt and Leases<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_DebtAndCapitalLeaseObligationsAbstract', window );"><strong>Debt and Capital Lease Obligations [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_DebtAndCapitalLeasesDisclosuresTextBlock', window );">Debt and Capital Leases Disclosures [Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Debt and Leases</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">At July 31, 2013 and October&#160;31, 2012, debt consisted of the following:</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:97.265625%;border-collapse:collapse;text-align:left;"><tr><td colspan="9" rowspan="1"></td></tr><tr><td width="76%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="9%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="9%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">July 31, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:center;font-size:8pt;"><font style="font-family:inherit;font-size:8pt;font-weight:bold;">October 31, 2012</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Revolving credit facility</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,000</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,000</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Senior Unsecured Convertible Notes</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">38,000</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Connecticut Development Authority Note</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,302</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,466</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Connecticut Clean Energy Fund Note</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">847</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Connecticut Clean Energy and Finance Investment Authority Note</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,425</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Capitalized lease obligations</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">352</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">234</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Total debt</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">50,079</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">8,547</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Less:  Unamortized debt discount </font><font style="font-family:inherit;font-size:10pt;"><sup style="vertical-align:top;line-height:120%;font-size:7pt">(1)</sup></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(3,131</font></div></td><td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#8212;</font></div></td><td style="vertical-align:bottom;border-top:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">46,948</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">8,547</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Less: Current portion of long-term debt</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(4,403</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(5,161</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">)</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Long-term debt</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">42,545</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">3,386</font></div></td><td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;padding-left:24px;text-indent:-24px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">(1)  The debt discount recorded in connection with the issuance of the Company&#8217;s unsecured convertible notes is recorded on the consolidated balance sheets as a reduction to associated debt balance. The Company amortizes the debt discount to interest expense over the term of the debt.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size: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 July 31, 2013 are as follows:</font></div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:98.828125%;border-collapse:collapse;text-align:left;"><tr><td colspan="4" rowspan="1"></td></tr><tr><td width="89%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td><td width="9%" rowspan="1" colspan="1"></td><td width="1%" rowspan="1" colspan="1"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"><div style="overflow:hidden;height:20px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Year 1</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">403</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Year 2</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">309</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Year 3</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">277</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Year 4</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">256</font></div></td><td style="vertical-align:bottom;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Year 5</font></div></td><td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">40,410</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;&#160;Thereafter</font></div></td><td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">4,424</font></div></td><td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">$</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"><div style="text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">46,079</font></div></td><td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"><div style="text-align:left;font-size:1pt;"><font style="font-family:inherit;font-size:1pt;">&#160;</font></div></td><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"><div style="text-align:right;font-size:1pt;"><font style="font-family:inherit;font-size:1pt;">&#160;</font></div></td><td style="vertical-align:bottom;border-top:3px double #000000;" rowspan="1" colspan="1"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div></td></tr></table></div><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On June 20, 2013, the Company closed an offering of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$38.0 million</font><font style="font-family:inherit;font-size:10pt;"> in aggregate principal amount of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">8.0%</font><font style="font-family:inherit;font-size:10pt;"> Senior Unsecured Convertible Notes ("Notes"). Under the terms of the Notes, interest is payable semi-annually in arrears on December 15 and June 15 of each year, beginning December 15, 2013. The notes will mature on June 15, 2018, unless earlier redeemed, repurchased or converted. The Notes are convertible into shares of the Company's common stock at a conversion rate of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">645.1613</font><font style="font-family:inherit;font-size:10pt;"> shares of common stock per </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1,000</font><font style="font-family:inherit;font-size:10pt;"> principal amount of convertible notes, equivalent to a conversion price of approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$1.55</font><font style="font-family:inherit;font-size:10pt;">  per share of common stock.  The net proceeds of the offering to the Company were approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$35.5 million</font><font style="font-family:inherit;font-size:10pt;">, after deducting underwriting discounts, commissions and offering expenses.  Financing costs of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$2.5 million</font><font style="font-family:inherit;font-size:10pt;"> associated with this debt offering are being amortized over the term of the debt. At July 31, 2013, these costs are capitalized in Other current assets for the current portion and Other assets, net for the long-term portion. </font></div><div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We evaluated the instrument for embedded derivatives and bifurcation thereof.  There is a change of control put redemption and an interest make-whole payment upon conversion feature embedded in the Notes which each require bifurcation from the host debt contract.  The aggregate fair value of these derivatives at June 20, 2013 was </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$3.2 million</font><font style="font-family:inherit;font-size:10pt;">.  The aggregate fair value of these derivatives at July 31, 2013 is </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$3.5 million</font><font style="font-family:inherit;font-size:10pt;">.  The derivatives are included in Long term debt and other liabilities on the consolidated balance sheets and any change to the fair values are recorded in operations. </font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">As of July 31, 2013, the Company has an </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$8.0 million</font><font style="font-family:inherit;font-size:10pt;"> revolving credit facility with JPMorgan Chase Bank, N.A. and the Export-Import Bank of the United States.   The revolver was increased from </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$5.0 million</font><font style="font-family:inherit;font-size:10pt;"> on April 12, 2013. The credit facility is used for working capital to finance the manufacture and production and subsequent export sale of the Company&#8217;s products or services.&#160;The agreement has a one year term with renewal provisions and the current expiration date is April 2, 2014.&#160; 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 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 July 31, 2013, the outstanding amount owed under this facility was </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$4.0 million</font><font style="font-family:inherit;font-size:10pt;"> and is classified as current portion of long-term debt and other liabilities on the consolidated balance sheets.</font></div><div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The outstanding balance on the Connecticut Development Authority loan was </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$3.3 million</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$3.5 million</font><font style="font-family:inherit;font-size:10pt;"> for the periods ended July 31, 2013 and October&#160;31, 2012, respectively. </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On March 5, 2013 the Company closed on a new long-term loan agreement with the Connecticut Clean Energy and&#160;Finance Investment Authority (CEFIA) totaling </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$5.9 million</font><font style="font-family:inherit;font-size:10pt;"> in support of the Bridgeport project. The loan agreement carries an interest rate of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">5.0%</font><font style="font-family:inherit;font-size:10pt;"> and principal repayments will commence on the eighth anniversary of the project's provisional acceptance date in forty eight equal monthly installments.  Outstanding amounts are secured by future cash flows from the Bridgeport contracts. Advances of $</font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">2.6 million</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.9 million</font><font style="font-family:inherit;font-size:10pt;">, respectively, were made under the CEFIA loan during the second quarter and third quarter of fiscal year 2013.  The Connecticut Clean Energy Fund Note in the amount outstanding of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.9 million</font><font style="font-family:inherit;font-size:10pt;"> was rolled into the new CEFIA Note.  The outstanding balance on the CEFIA Note as of July 31, 2013 was </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$4.4 million</font><font style="font-family:inherit;font-size:10pt;">.</font></div></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_DebtAndCapitalLeaseObligationsAbstract">
        <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_DebtAndCapitalLeaseObligationsAbstract</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_DebtAndCapitalLeasesDisclosuresTextBlock">
        <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 debt and capital lease obligations can be reported. Information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants. Also includes descriptions and amounts of capital leasing arrangements that consist of direct financing, sales type and leveraged leases. Disclosure may include the effect on the balance sheet and the income statement resulting from a change in lease classification for leases that at inception would have been classified differently had guidance been in effect at the inception of the original lease.</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_DebtAndCapitalLeasesDisclosuresTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>107
<FILENAME>R33.xml
<DESCRIPTION>IDEA: Loss Per Share (Tables)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2312301 - Disclosure - Loss Per Share (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>fcel_LossPerShareAbstract</ElementName><ElementPrefix>fcel_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Loss Per Share [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:6px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The calculation of basic and diluted loss per share was as follows:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:96.09375%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="16" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="48%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="10%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="11%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Three Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="7" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;Nine Months Ended July 31,&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Numerator&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(5,814&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(10,010&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(25,322&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(24,387&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss attributable to noncontrolling interest&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;202&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;88&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;664&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;230&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Preferred stock dividend&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(800&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(800&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,400&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(2,401&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Net loss attributable to common shareholders&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(6,412&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(10,722&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(27,058&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(26,558&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Denominator&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Weighted average basic common shares&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;192,051,578&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;185,906,834&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;190,006,331&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;158,548,998&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-indent:26px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Effect of dilutive securities &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;background-color:#cceeff;padding-left:28px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Weighted average diluted common shares&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;192,051,578&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;185,906,834&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;190,006,331&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;158,548,998&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top;padding-left:52px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Basic loss per share&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.03&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.06&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.14&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.17&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Diluted loss per share (1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.03&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.06&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.14&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(0.17&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman; font-size:10pt;"&gt;&lt;tr&gt;&lt;td style="width:24px;" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:top" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;font-size:10pt;padding-left:0px;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:top;" rowspan="1" colspan="1"&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Diluted loss per share was computed without consideration to potentially dilutive instruments as their inclusion would have been antidilutive. Potentially dilutive instruments include stock options, convertible preferred stock and senior unsecured convertible notes. At &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;July 31, 2013 and 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, there were options to purchase &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;3.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;3.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively, shares of common stock.  Refer to our Annual Report on Form 10-K for the year ended &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;October&amp;#160;31, 2012&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; for information on our convertible preferred stock and refer to Footnote 9 for information on the senior unsecured convertible notes.&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 260

 -SubTopic 10

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Loss Per Share (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/LossPerShareTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>108
<FILENAME>R22.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Share-Based Compensation Plans Level 2 (Policies)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_fcel_Note9ShareBasedCompensationPlansAbstract', window );"><strong>Note 9. Share-Based Compensation Plans [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_ShareBasedCompensationOptionAndIncentivePlansPolicy', window );">Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-bottom:6px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We have shareholder approved equity incentive plans and a shareholder approved Section 423 Stock Purchase Plan (the &#8220;ESPP&#8221;).  We account for stock awards to employees and non-employee directors under the fair value method.  We determine the fair value of stock options at the grant date using the Black-Scholes valuation model.  The model requires us to make estimates and assumptions regarding the expected life of the award, the risk-free interest rate, the expected volatility of our common stock price and the expected dividend yield. The fair value of restricted stock units ("RSU") and restricted stock awards (&#8220;RSA&#8221;) is based on the common stock price on the date of grant.  The fair value of stock awards is amortized to expense over the vesting period, which is generally four years.  </font></div></div><span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_fcel_Note9ShareBasedCompensationPlansAbstract">
        <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_Note9ShareBasedCompensationPlansAbstract</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_ShareBasedCompensationOptionAndIncentivePlansPolicy">
        <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>Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement.</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 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<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 50<br><br> -Paragraph 2<br><br> -Subparagraph (b),(f)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<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 10<br><br> -URI http://asc.fasb.org/subtopic&amp;trid=2228939<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_ShareBasedCompensationOptionAndIncentivePlansPolicy</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>109
<FILENAME>R15.xml
<DESCRIPTION>IDEA: Debt and Leases
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2109100 - Disclosure - Debt and Leases</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_DebtAndCapitalLeaseObligationsAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Debt and Capital Lease Obligations [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_DebtAndCapitalLeasesDisclosuresTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div style="font-family:Times New Roman;font-size:10pt;"&gt;&lt;div style="line-height:120%;padding-top:18px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;font-weight:bold;"&gt;Debt and Leases&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;At July 31, 2013 and October&amp;#160;31, 2012, debt consisted of the following:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:97.265625%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="9" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="76%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;July 31, 2013&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:center;font-size:8pt;"&gt;&lt;font style="font-family:inherit;font-size:8pt;font-weight:bold;"&gt;October 31, 2012&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Revolving credit facility&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,000&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,000&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;border-top:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Senior Unsecured Convertible Notes&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;38,000&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Connecticut Development Authority Note&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,302&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,466&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Connecticut Clean Energy Fund Note&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;847&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Connecticut Clean Energy and Finance Investment Authority Note&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,425&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Capitalized lease obligations&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;352&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;234&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Total debt&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;50,079&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;8,547&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Less:  Unamortized debt discount &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;sup style="vertical-align:top;line-height:120%;font-size:7pt"&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(3,131&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-right:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#8212;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-top:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;46,948&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;8,547&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Less: Current portion of long-term debt&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(4,403&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(5,161&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;padding-right:2px;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;)&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Long-term debt&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;42,545&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;3,386&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:3px double #000000;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;padding-left:24px;text-indent:-24px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;(1)  The debt discount recorded in connection with the issuance of the Company&amp;#8217;s unsecured convertible notes is recorded on the consolidated balance sheets as a reduction to associated debt balance. The Company amortizes the debt discount to interest expense over the term of the debt.&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size: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 July 31, 2013 are as follows:&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;font-size:10pt;"&gt;&lt;div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"&gt;&lt;table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:98.828125%;border-collapse:collapse;text-align:left;"&gt;&lt;tr&gt;&lt;td colspan="4" rowspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td width="89%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="9%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;td width="1%" rowspan="1" colspan="1"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="overflow:hidden;height:20px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="3" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1"&gt;&lt;div style="overflow:hidden;height:20px;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 1&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;403&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 2&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;309&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 3&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;277&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 4&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;256&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:12px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;Year 5&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;40,410&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&amp;#160;Thereafter&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;border-bottom:1px solid #000000;padding-left:2px;padding-top:2px;padding-bottom:2px;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;4,424&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-bottom:1px solid #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;$&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;padding-top:2px;padding-bottom:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:right;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;46,079&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;background-color:#cceeff;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:1pt;"&gt;&lt;font style="font-family:inherit;font-size:1pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;border-top:3px double #000000;" rowspan="1"&gt;&lt;div style="text-align:right;font-size:1pt;"&gt;&lt;font style="font-family:inherit;font-size:1pt;"&gt;&amp;#160;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;td style="vertical-align:bottom;border-top:3px double #000000;" rowspan="1" colspan="1"&gt;&lt;div style="text-align:left;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;/div&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-bottom:6px;padding-top:6px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;On June 20, 2013, the Company closed an offering of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$38.0 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; in aggregate principal amount of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;8.0%&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; Senior Unsecured Convertible Notes ("Notes"). Under the terms of the Notes, interest is payable semi-annually in arrears on December 15 and June 15 of each year, beginning December 15, 2013. The notes will mature on June 15, 2018, unless earlier redeemed, repurchased or converted. The Notes are convertible into shares of the Company's common stock at a conversion rate of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;645.1613&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; shares of common stock per &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1,000&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; principal amount of convertible notes, equivalent to a conversion price of approximately &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$1.55&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;  per share of common stock.  The net proceeds of the offering to the Company were approximately &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$35.5 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, after deducting underwriting discounts, commissions and offering expenses.  Financing costs of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$2.5 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; associated with this debt offering are being amortized over the term of the debt. At July 31, 2013, these costs are capitalized in Other current assets for the current portion and Other assets, net for the long-term portion. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:6px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;We evaluated the instrument for embedded derivatives and bifurcation thereof.  There is a change of control put redemption and an interest make-whole payment upon conversion feature embedded in the Notes which each require bifurcation from the host debt contract.  The aggregate fair value of these derivatives at June 20, 2013 was &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$3.2 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.  The aggregate fair value of these derivatives at July 31, 2013 is &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$3.5 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.  The derivatives are included in Long term debt and other liabilities on the consolidated balance sheets and any change to the fair values are recorded in operations. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;As of July 31, 2013, the Company has an &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$8.0 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; revolving credit facility with JPMorgan Chase Bank, N.A. and the Export-Import Bank of the United States.   The revolver was increased from &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$5.0 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; on April 12, 2013. The credit facility is used for working capital to finance the manufacture and production and subsequent export sale of the Company&amp;#8217;s products or services.&amp;#160;The agreement has a one year term with renewal provisions and the current expiration date is April 2, 2014.&amp;#160; 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 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 July 31, 2013, the outstanding amount owed under this facility was &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$4.0 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and is classified as current portion of long-term debt and other liabilities on the consolidated balance sheets.&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;padding-top:13px;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;The outstanding balance on the Connecticut Development Authority loan was &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$3.3 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$3.5 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; for the periods ended July 31, 2013 and October&amp;#160;31, 2012, respectively. &lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;&lt;br clear="none"/&gt;&lt;/font&gt;&lt;/div&gt;&lt;div style="line-height:120%;text-align:justify;font-size:10pt;"&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;On March 5, 2013 the Company closed on a new long-term loan agreement with the Connecticut Clean Energy and&amp;#160;Finance Investment Authority (CEFIA) totaling &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$5.9 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; in support of the Bridgeport project. The loan agreement carries an interest rate of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;5.0%&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and principal repayments will commence on the eighth anniversary of the project's provisional acceptance date in forty eight equal monthly installments.  Outstanding amounts are secured by future cash flows from the Bridgeport contracts. Advances of $&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;2.6 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; and &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.9 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;, respectively, were made under the CEFIA loan during the second quarter and third quarter of fiscal year 2013.  The Connecticut Clean Energy Fund Note in the amount outstanding of &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$0.9 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt; was rolled into the new CEFIA Note.  The outstanding balance on the CEFIA Note as of July 31, 2013 was &lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;"&gt;$4.4 million&lt;/font&gt;&lt;font style="font-family:inherit;font-size:10pt;"&gt;.&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>The entire disclosure for debt and capital lease obligations can be reported. Information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants. Also includes descriptions and amounts of capital leasing arrangements that consist of direct financing, sales type and leveraged leases. Disclosure may include the effect on the balance sheet and the income statement resulting from a change in lease classification for leases that at inception would have been classified differently had guidance been in effect at the inception of the original lease.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Debt and Capital Leases Disclosures [Text Block]</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Debt and Leases</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/DebtAndLeases</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>110
<FILENAME>R20.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Preferred Stock<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_EquityAbstract', window );"><strong>Equity [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_PreferredStockTextBlock', window );">Preferred Stock</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;">Preferred Stock</font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Series B Preferred Stock</font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">At </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, there were 64,020 shares of Series B Preferred Stock issued and outstanding, with a carrying value of $59.9 million.  Dividends of $2.4 million were paid in cash for the nine months ended July 31, 2013 and 2012, respectively.  </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;padding-bottom:8px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Series 1 Preferred Shares </font></div><div style="line-height:120%;padding-bottom:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">As of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;">, the carrying value of the Series 1 Preferred shares was Cdn.</font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$14.8 million</font><font style="font-family:inherit;font-size:10pt;"> (</font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$14.4 million</font><font style="font-family:inherit;font-size:10pt;"> USD) and Cdn.</font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$14.2 million</font><font style="font-family:inherit;font-size:10pt;"> (</font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$14.2 million</font><font style="font-family:inherit;font-size:10pt;"> USD), respectively, and is classified as preferred stock obligation of subsidiary on the consolidated balance sheets.  The Company made its scheduled return of capital and dividend payments of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.9 million</font><font style="font-family:inherit;font-size:10pt;"> (Cdn.</font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$0.9 million</font><font style="font-family:inherit;font-size:10pt;">) during the </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">nine months ended July 31, 2013</font><font style="font-family:inherit;font-size:10pt;">.    </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">Derivative liability related to Series 1 Preferred Shares</font></div><div style="line-height:120%;padding-top:4px;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The aggregate fair value of the derivatives related to the Series 1 Preferred shares which are included within long-term debt and other liabilities on the consolidated balance sheets as of </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July&#160;31, 2013</font><font style="font-family:inherit;font-size:10pt;"> and </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">October&#160;31, 2012</font><font style="font-family:inherit;font-size:10pt;"> was $0.7 million, respectively.</font></div></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_EquityAbstract">
        <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_EquityAbstract</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_PreferredStockTextBlock">
        <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 terms, amounts, nature of changes, rights and privileges, dividends, and other matters related to preferred stock.</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_PreferredStockTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>111
<FILENAME>R35.xml
<DESCRIPTION>IDEA: Acquisitions (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2402402 - Disclosure - Acquisitions (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2012Q4</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-08-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-10-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Oct. 31, 2012" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-07-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q1PublicFloat</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-12-20T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>number</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Dec. 20, 2012" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_BusinessAcquisitionLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Business Acquisition [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>357000</NumericAmount><RoundedNumericAmount>357000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Cash and cash equivalents</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1133000</NumericAmount><RoundedNumericAmount>1133000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts receivable</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>23000</NumericAmount><RoundedNumericAmount>23000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Other current assets</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>480000</NumericAmount><RoundedNumericAmount>480000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The amount of property, plant, and equipment recognized as of the acquisition date.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 10

 -Section 55

 -Paragraph 37

 -URI http://asc.fasb.org/extlink&amp;oid=25498275&amp;loc=d3e2207-128464



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Property, plant and equipment</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_Goodwill</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4055000</NumericAmount><RoundedNumericAmount>4055000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4055000</NumericAmount><RoundedNumericAmount>4055000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=14024403&amp;loc=d3e13816-109267



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 20

 -Section 45

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6388280&amp;loc=d3e13770-109266



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Goodwill</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_IntangibleAssetsNetExcludingGoodwill</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>9592000</NumericAmount><RoundedNumericAmount>9592000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>9592000</NumericAmount><RoundedNumericAmount>9592000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 45

 -Paragraph 1

 -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16212-109274



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 350

 -SubTopic 30

 -Section 50

 -Paragraph 2

 -Subparagraph ((a)(1),(b))

 -URI http://asc.fasb.org/extlink&amp;oid=26713463&amp;loc=d3e16323-109275



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Intangible Assets</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>101000</NumericAmount><RoundedNumericAmount>101000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Other assets</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedTerseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-302000</NumericAmount><RoundedNumericAmount>-302000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Accounts payable</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedTerseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-1492000</NumericAmount><RoundedNumericAmount>-1492000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Other current liabilities</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedTerseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-3357000</NumericAmount><RoundedNumericAmount>-3357000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of deferred tax liability attributable to taxable temporary differences due after one year or the normal operating cycle, if longer, assumed at the acquisition date.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Deferred tax liabilities</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedTerseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-155000</NumericAmount><RoundedNumericAmount>-155000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of other liabilities due after one year or the normal operating cycle, if longer, assumed at the acquisition date.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Other long-term liabilities</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>10435000</NumericAmount><RoundedNumericAmount>10435000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 805

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=6910749&amp;loc=d3e4845-128472



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Total identifiable net assets</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>100000</NumericAmount><RoundedNumericAmount>100000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Business Acquisition, Cost of Acquired Entity, Transaction Costs</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_EquityMethodInvestmentOwnershipPercentage</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="number"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.39</NumericAmount><RoundedNumericAmount>0.39</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 323

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -Subparagraph (a)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6382943&amp;loc=d3e33918-111571



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Equity Method Investment, Ownership Percentage</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CommonStockSharesIssued</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2012Q4" UnitID="shares"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>185856123</NumericAmount><RoundedNumericAmount>185856123</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>192054464</NumericAmount><RoundedNumericAmount>192054464</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Common Stock, Shares, Issued</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat" UnitID="number"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.61</NumericAmount><RoundedNumericAmount>0.61</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>The equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Noncontrolling Interest, Ownership Percentage by Controlling Owners</Label></Row><Row FlagID="0"><Id>18</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2012Q4" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3600000</NumericAmount><RoundedNumericAmount>3600000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 323

 -SubTopic 10

 -Section 35

 -Paragraph 32

 -URI http://asc.fasb.org/extlink&amp;oid=7658923&amp;loc=d3e32787-111569



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Equity Method Investment, Other than Temporary Impairment</Label></Row><Row FlagID="0"><Id>19</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>0</Level><ElementName /><ElementPrefix /><IsBaseElement>true</IsBaseElement><BalanceType /><PeriodType /><IsReportTitle>false</IsReportTitle><IsSegmentTitle>true</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole /><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><OriginalInstanceReportColumn FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>I2013Q1PublicFloat_us-gaap_BusinessAcquisitionAxis_fcel_VersaAcquisitionMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-12-20T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Versa Acquisition [Member]</ValueName><ValueType>us-gaap_BusinessAcquisitionAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>fcel_VersaAcquisitionMember</Id><dimensionId>us-gaap_BusinessAcquisitionAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><MultiplyMeasures><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure><Measure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></Measure></MultiplyMeasures><NumeratorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema /><MeasureValue /><MeasureNamespace /><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="us-gaap_BusinessAcquisitionAxis:fcel_VersaAcquisitionMember" Id="0" Label="Versa Acquisition [Member]" /><Label Key="Calendar" Id="1" Label="12/20/2012" /></Labels></OriginalInstanceReportColumn><ElementDataType>na</ElementDataType><SimpleDataType>na</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Versa Acquisition [Member]</Label></Row><Row FlagID="0"><Id>20</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_BusinessAcquisitionLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Business Acquisition [Line Items]</Label></Row><Row FlagID="0"><Id>21</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CommonStockSharesIssued</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1PublicFloat_us-gaap_BusinessAcquisitionAxis_fcel_VersaAcquisitionMember" UnitID="shares"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3500000</NumericAmount><RoundedNumericAmount>3500000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.29)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 30

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Common Stock, Shares, Issued</Label></Row></Rows><Footnotes><Footnote><NoteId>1</NoteId><Note>Classified in Long-term debt and other liabilities on the consolidated balance sheets.</Note></Footnote></Footnotes><IsEquityReport>false</IsEquityReport><ReportName>Acquisitions (Details) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/AcquisitionsDetails</RoleURI><NumberOfCols>3</NumberOfCols><NumberOfRows>21</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>112
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0E2AAE">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Document and Entity Information<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
        <th class="th" colspan="1"></th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</div>
        </th>
        <th class="th">
          <div>Sep. 03, 2013</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_dei_EntityInformationLineItems', window );"><strong>Document and Entity Information</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_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
        <td class="text">FUELCELL ENERGY INC
<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_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
        <td class="text">0000886128<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_dei_DocumentType', window );">Document Type</a></td>
        <td class="text">10-Q<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_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
        <td class="text">Jul. 31,
				 2013<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_dei_AmendmentFlag', window );">Amendment Flag</a></td>
        <td class="text">false<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_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
        <td class="text">2013<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_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
        <td class="text">Q3<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_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
        <td class="text">--10-31<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_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
        <td class="text">Accelerated Filer<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_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
        <td class="text">&#xA0;<span></span></td>
        <td class="nump">192,062,502<span></span></td>
      </tr>
    </table>
    <div style="display: none;">
      <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
        <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>If the value is true, then the document is an amendment to previously-filed/accepted document.</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_AmendmentFlag</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:booleanItemType</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_dei_CurrentFiscalYearEndDate">
        <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>End date of current fiscal year in the format --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">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_CurrentFiscalYearEndDate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:gMonthDayItemType</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_dei_DocumentFiscalPeriodFocus">
        <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 is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.</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_DocumentFiscalPeriodFocus</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:fiscalPeriodItemType</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_dei_DocumentFiscalYearFocus">
        <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 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>
              </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_DocumentFiscalYearFocus</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:gYearItemType</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_dei_DocumentPeriodEndDate">
        <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 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">
                  <tr>
                    <td><strong> Name:</strong></td>
                    <td><nobr>dei_DocumentPeriodEndDate</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:dateItemType</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_dei_DocumentType">
        <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 type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "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>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:submissionTypeItemType</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_dei_EntityCentralIndexKey">
        <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>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>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:centralIndexKeyItemType</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_dei_EntityCommonStockSharesOutstanding">
        <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>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [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>
              </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_EntityCommonStockSharesOutstanding</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</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_dei_EntityFilerCategory">
        <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>Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. 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>
              </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_EntityFilerCategory</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>dei:filerCategoryItemType</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_dei_EntityInformationLineItems">
        <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>dei_EntityInformationLineItems</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</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_dei_EntityRegistrantName">
        <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 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>
              </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_EntityRegistrantName</nobr></td>
                  </tr>
                  <tr>
                    <td style="padding-right: 4px;"><nobr><strong> Namespace Prefix:</strong></nobr></td>
                    <td>dei_</td>
                  </tr>
                  <tr>
                    <td><strong> Data Type:</strong></td>
                    <td>xbrli:normalizedStringItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>113
<FILENAME>0000886128-13-000023-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0000886128-13-000023-xbrl.zip
M4$L#!!0````(`*:$)D.Z(+=PG=8``)-Z"P`1`!P`9F-E;"TR,#$S,#<S,2YX
M;6Q55`D``_<\*E+W/"I2=7@+``$$)0X```0Y`0``[%WI<^)(EO^^$?L_:)F>
MWMT('WGJ<!T3.CN\6U/E+E?/[GZ:$"*Q-2TD1A(^^J_?EP()C``#!AMA570[
M`*52[[W\O3-3F1__\C"(E#N19F$2?^K@,]111!PDO3"^^=3Y[?K4O+8O+SM_
M^?RO__+QWTY/_]?Z_D5QDF`T$'&NV*GP<]%3[L/\5OD?T?7""&[+3D\GK8<7
M6A^3;L`#9O0Q4[M=H\L#@DE/]P/$6)^</%SHS!"H1SGKJYQU-0)7=.[[@B,D
M^GJ?CWM[Z*91>"'_*D!PG%WT1/BI<YOGPXOS<_GS62:"LYOD[APNG!.$Z2G"
MIQ1W)LW[@8BJ]O?W]V?]D8C@MTC$(KUY/`N207$7TJ;WA%G""-:>W%8\*DEO
MH#&BYY,6Y0W`_>\K6LO+73\39?-1=GKC^\/JCKZ?=8O6DPL+V)`=]N88G_2O
MGH\OSC8-5]$>9[D?!Q4U#S7J[VG1&AN&<5Y<[<!(*,I'^?$B"V[%P/\N^DIQ
MZ>(V%?U/'2GFTU*.9P]9KS.YG#\.Q:=.%@Z&$3SQ?-S1>%"#),[%0ZZ$O4\=
M!^XEO]+Q@ZH6@+4P?YS\5OT:]N3O_5"D2D&,>$)\"0?[\K\[GQ'\TW45$_WC
M^?S-Y:/.%SQK\J2A2,.D-_]\$%^:.Z``GR71IXC#4)6]3*_-W23BWLPM&@SM
M],&]F1O*7V<>7?XTD=<S(OR_'T[SI(A/X;\#D^+?)]KX]TLPBP-QG4/WTOI]
M20(_!Z-I/H19U<9.LOQ;_]J/1/97,>B*]`W&8"I:<2,)K7Z>7.@!&0_#*`S"
M?$RCT@NAW=@!3!BY6,%LYW/9J,;MQ_.%#Y@2=KZ(LO<.FN\B$WX:W)I`AK@3
M43*43=V'(0R*>`<P6H/_%EC;`.L:XAL(R'Z1,8X?@7C-WB",PRQ/H>V=F$CX
M/5BJC231@FT>;'_U_Y&D]BC+0=)I5F!,1GI_=Q(IQ22VTK!W(X9)FGN3L/K*
M3W]O-J[J/'<^2Z8OUF&ZA="Z$+I*LB!QBR3L2/%2X[`%Q[K@^.WZE^1.I+$4
MPY&BH\YB"P\)CS;M.O"TZ^`J'FW.=00Y5[-1U29<S4FX#A=I;;;5A&RK>?AI
M4ZT6&6V>];9YUJ%A@S5ODA#DH6\L0HSV)$+Z*V[D5"O9/.&?K$78CQ1)9:0<
MT<TO8X@4BT4F4R-E)W$L@CP,1KD="3\>VWD(+;TPE@L9+N,[D>7%/:/\-DE!
M*LVV975!3&S9UI)X$Y,'L"&;(XV=4K0?I#5P=0G=W&O0_7D-VM#5)=N9O/U*
ML2US'GR9L^&@:2N=AUKI;#BPVF)GDXJ=!PRVMM[9C'IG`R'4ECQ;<+15SP.H
M>AXP/"KG[OYS!,S9R6"8Q/`U>Q+M?$UBV4^:%*[^$GI,1=9PV*SD?!K>K&*]
MA=-V<`)GWGBKLR9\9EEMX2+ATI:ZC[?4?5AUVK:\>.#EQ68CIJTM'F9ML=FH
M:@N+S2DL'B[2VJIB$ZJ*S<-/6U)LD='6$]\VHS\<;%S*=^<:LHIRO.-//GG=
M;W9!9'EE%])HRO8],]*86V&[6VDT#AMDG]A@E14U@R`9Q7GV-<E%]B7QXZRJ
MZD#(^UT$(KSSNY&P'J>??SP.Q1%ZXI>(XJU]]NL#9[.BJ3>*>\U&QX:UT2G#
M[QH",_68JC(L]>OXL;":\^,%13N/VX!YW$.%13L?>P3#3G_%5Z,N\.%%B9\W
M,.XFIP3M7S`5Z*U1%L8BR\P``).%52&^\*5_@\S?G[G2;-U8PNK$>R[F]6V4
M8X\8:$/H!H30<V]9[A8"I,'VL7@I$),]">;::5?E',^JG*>PD>7B0X--:U2/
M!@2-JW?3_=6[01K-=C'JWL(ONB@$7V`TILOQP(JF>=B-A&QU?,9BNA)O`:-O
M8R3V./KMQ,?13GSLUYZV<>FQQJ6'!YHV*GV?$&AGRPYFMNR50-$N;WP'$4,[
M)=JL*=&#@D4[)7H4P\ZN;X&[[-LHE[W*<ST;6)4Q3A'=A7A&<3B63>#WYL0P
M$'XV2L7GR9F>%[;IE!V5EV8[ESTM[#D>+5"8LH<)K?!QJ[ZS8BA7]CUNLE7O
MH^PYF?QVO9U,H.<KD19`G'M"+[P#L,P/OKSQ*P1MJ9\GZ;SBKTW6+#P6]SCS
M.$?$\AV9U0]\3L3S3ZQW6EZ=X;LNO?GRR)7_*"L?\OVO($A'HO<E]+MA%.:A
MR)PP"Z)$4O`#L&Y%2?"[,@'^=WDBZ\R&C<50>'Z0GYJZ:GF,6ZIA.@YE-L*F
M93/'<IE-'(>HG<\_1_D'H%')\L<(5+\//9[V_4$8/5[\`#.;*5_%O?(]&?CQ
MA^):%OXA+C`:YA\Z/]_D'^9N!^<J3F]%>'.;7V""_OQAZ/>D)3K-D^$%UH</
M2SN1OR\B(HQO0>'S^?N*K_?C!W63J#?N:"(U949LLN]SV;I\T#F0NRGEZNX(
M?T)G-*53\7.E1NN&?0=)E*07?T+%OP\2&:<]$21I\<+A10P.<?SX_QI%CS_[
M@^&'/V$5?:#X1)'8>>G3BZX5\#ROQL>W($_`!-=8(;MA!;0K"S-Y[G725_);
MH?0A>DSN`1076Z-J^B!C.Q!-;ZNXW@$Q2Q6ZU()(]/,+!&I0C$882[]??)_M
M-$[2@1\]U7G9INHXE]9-D6\C3MI\ZJ!.\3T;^D'Y?7-3=!_V\EOX"#QUD[0G
MTE.`4.0/,W%1?A@3[D?A37PAF9DA*JT^]6#,)2D06.H=)4WNQY]QU?8\[TT_
MI@M[*&CYU-'XGY_T,.UY86_3&_&V]Z'7?N!Q,KAL7">H+":P`C^:0*F;Y'DR
M^/!$30A`?E8'9K^/VS_Y*2UT1_[R+)DSBBG?SNN#-;JX#7N@C#MU3VN:EJ?"
MKLBEG=6RFFCH1!)X^*!D213VE-+>[T&6"^0W8PX"(<L!,Y+0MQ.@OC0N6=/A
M+A=N"[X6?-N";_TH:8E\M[*(73_X_2:%K*9W.@GG@D"(?O\-T+J/R'WH/\I:
M8A'NBL$P2AZ%4+HB%OTPSUX<`%<D9J/A$C&#M#ZL".BT85YT\A_X/PMBH*-J
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M6>3\??R$D)WYSV/1Y,-3VN9ZP\9IA-9J1)M+KNOT+'`U2$G%T`_3HH8Z&MZD
M?D_()!,^#`[)^_$VK=Q@JE95=U90.OK(MT&&H+F.])B42^,[6ZIW],KU#M/*
M<G8R]Q]$=J)$XL:/3J1+[8M,OJ3HCU>))3ET<4@>5MV_A]W#8LNWG;8YX8CO
MS!8\(YUC,0F'I_T-=JO'IE'D!)'=%6W?B48U/;\]./W;`%444-5+1O(]MI<H
MW<$'@KM;HOB<^(YB#2,V3JBAO[W,#@4^;9+>6K,#@F-KS3:+RM`)4?>4Z+Q'
M:S83L)T7[\`O;/_"M_;W:%]V]MZ^LHSX17'L^*U^PM;1C*=PW-?;WJ"[FT#R
MN:&K;:[PHK$L7_5[B<;*VM&+.)S1PG^,LCSL/^X4KY8?R>U=E51$?@[(RA/%
M'Q1;YRC)O:S!)=7;F%DQY14D`WET>K%S2%&&J][1]+-R6P\15SM\C#>7.JN7
MZ395[%9CFJ`QY/UH3!@'T:@'T!+PC($O=[6)DBR3&P]-ZM>@(.5BX\R/X$+Y
MNDUVIK0*\3X4@AZ_0IA!'MZ%^2-H1&'RT^<6VX\=B6Q:D\V&SU]W7ZL81*(,
MX-[;3#HGT$VY@8BRVXVZ)@:AIT@$20+&?);FH?".PR27&SGZD=(?Y:-43`63
M=&&`_/%MT/"U)/,3/J,*=!3!S[L1`UB]RLZ5D*BX'(<#1=Q0PB05$B$%W^,@
MI`@ZX.X12*FZ,1O*H&)\WYT\<RXJ8A60>3(0KRHP<H9V*S!_QC&,%PZ)#)B[
MA?SMYG:A^`!5?BIWQWA,0"`+6H!_:1W,^W`P[!TXF%>UB/O>RW&R>U#I?,A)
MH<`R=*Q,(IC0:_/?I8'+(6[L*3^Q,US:G**/G_C4")W(VX9R3_X[$3TNR+0V
MH!17E.Z$7S/*DJE;+'Q!F"D2/DJ8BX$"7_RGX8)(^W++0QE?WXQ\:=)DW@FV
MWX^*/3U'X+S'H4,NTD&!BV0$2>EDL_JI(3U1[F_#X%;I^MDX$I?-DO@FD>^W
M^]#=8Q86MP-%>9)*;5#ZD1#Y$QK*`7A%;XQW[%Q><?=0<(UDYZ[QB#3_M?C8
M[RZN\_9&^0':"'2D`E1M80[PG%+?PS#W1E+;(+I(<Q_Z*&M072'U-15!Y&=9
M&1F.MW:6.X85$<KDUF(_V1#Z#/\8%Z<`.;&X22#:KJ+JLMO)+5??KNUO9VV@
M]"X")7[\@9)WA&GU.#R2QT_XL2PQ!*,TE3GV.#]<\.K%N,(@E7T(R=1#D7L#
M4:_F!-&.77A;*WPO%DH]?@M5*YZ7M?*B0'ZBC""$D,I<[@9:+`&78>"]D'N#
M3MNO7A0N'N0<E5@])_5BK2K;?SQ_X;$3*\^NL*7!*UZGGAY-49Z>+.,N,'!1
M]JES2F=.J3"8:F'5HCIBB'HVL3R+E*=4>,1E'44>F5%T51Q=0K#!"=BUI9Q,
MB-B*4/(K6TJHIWF:X5F48M=254:!<'M"J*V;ECI/*":$LZT)G3D6%0RTZ(&_
M_`(YX0]()>TR<?R67HW?W<LVDKA%+>9AI!&",:7(]4RW.A=$5PU28\30"%W(
MR&9$[H7152/&3==5#=UBFFW8U-2HX;%RQ+BCTQJCNJ:KK\#H5Y%O`T"#,X(8
M_.&6[GC$0<RI`,A-5&.'<$-?#,!%I+R`Z%5@HU37J66XNF-H3/4LKJ$*;(;I
MUL`&1H"CG1']?5REO_)3:<Y6"'VOYS;/RH;/R@9,B&HCY.D6-QU&+8JT4C:(
M6T8=GQ@])YN%'.]&3/L^WGJ9F,!6N92!I:*&8]H6<3&K/`3GIE43$_B2W8AI
MSAUNH[0POKJI8=/"E#/=]BC8TE)I35"*FM(BHO)YXA?3L2VYJ]25$)-@!&9#
M!>ITF]D6YZ6L;=/D==]`#7U+<D>#43$(WV0<)+.F5-S*H_WNQ&4Q5?8ER3)0
M]6_]'_[#9C:'.T@GR'9L!N&$Z=BN7@+&5CGVYIG0C'D.-B%MMWRMPI*+'$-W
M,(/_76)QW:"TM!<P.IH[SY=:<V8OX&LR4>Q'5W[8NXQM?QCF?@1]0%)]G<\?
M2/8LSDR=.(Q0:B$$AD^EGH8JG,&?VA!Q2N>5^EF*7LS!JL$`&V38JFK8+C9T
MS8&A(&XY&(9A.'4.,.'JRSB((`*7PU><L6?)Z0)[9HF;.\XD:@?#D1F[/1[F
MZL#,+[(_N/7)D:#7HC@G]1<!QMF/9&+0&X1QF.6R@'`G)H_)%ECM)^&RHW$;
M.<B%&%/%6*-F9?@(9HY9<_QX3CAK,;L3`94GYRWA1)?!"^*ZYS&PC=A4;:UR
MTZIKU+"*54S?EI6-AMM.,E#X:YG4/C.DAHI5ER-*7=.T53#]6*<S!PK6[`^C
MVEO)85/,KR\$@CQ7I6"(*:>ZZX+5,MTJ>V)>'0TZ:1`8=J/[EL,L$PP>UQR&
M*7A7S)W*ND,V.2\C8]XPOJJ,EK)A.CKCJL8`\KIA6S;XW4KQ36;4@B%NO!D;
M9)]Z;Q'L(&HBI*D:@>@#XHIJ.#65U&)81OG;RF&YT]8\R$<U"Y"I.I[*79-[
M5;&)NWI->?F;>J6-QE-N]N2GP2THK2/N1)0,BR.QQ[T_,\*:10P(*2T-/+;)
MN49`9RNC9CJUB+E(1)MBTUXB&`/IB%#=!L57$>0Z'G:,:8INU@1#"&J0"7B)
M9&S3=B`=-PSLVIP20G129>6Z[M14B2"]*9JT&R=H0,QH0([@6K:F<^YH#JYT
M"F*&6K1$N=$4`:WO.FR.+(ITB[N>[5)J,H@*ID+@M>H^?KM(8-.0\27*X[@Z
M&%M3YXYJ6!X%\VM7?HBJ3@T;VEM*97D]PF(6I$(<<B"=Z:[']&D23\%JUNH1
M&FN0<=R-%<!4@PA8<S7/YM@UD*'SRDRJ1*T5+W5M-[GCO9R[])+424;=O#^*
MZB70=:N9LZ58BVF:9D(*['JJI7*':*PJ>B"'U0)[=;YFLPEENV1J/LR?9<KT
M,`=G1@S-0BHD=+JM53;*TBC>)U-9)O+-)K5T\+6J2U3;0QK7596ZTR2<ZU8]
M_S0PT^?B\>*I:U&R*CVRL<N18=N>[IA(H\PU=%3-1VF>5HL`J*9A;4U*MII*
MII!Y4`T9JJGJMHN91IRJ[JNS!?,IA&B+"%HQ5MO,`>C<P[:&*"0?E`.D"+/+
MHKKM.K061&*&P#2L2Y<URL)89)D9_',49D5!<>R?BQ]2T7/C/,P??Z0^V(R@
MO+QHJ/'5J!N%@1<E?KY46\`58=T%MV69W*2>BQA$@64*Y=!:76]^RFI+<A?S
M#*:P&\:%)01-2V[B\`_1NY3GTX?]L%C64,BM[!J,^,R\!%P;#<"<^IGTX2XT
MN8.()MY,-$_\H6V!*G#;-#T50W!L$5;--]N>5;..E&L+1;,?KO8HP3$LQRV+
MJ85M)4@MAES-Y`1SQBAU(*V83@LXO!87S:U+V"]3KR3`J<O8&HA88\35'.)8
M'DC08@;'L_6W^L('3%])D#/,[5V<,Q>V%22CB&@0$U#7Y*JJN::N5I;;UGA=
MD,P@^Q;DS(77%.'<XJ5M)6HXGJ&9EF,9JJ$B8D!H/)6HJ]9M)'I-@<XQN3_Y
M.J(OY.+@'_[#S,6OR7C-\,*X9RWQ(@C%&.)(Y9IM6<@V774:DS%<2S?H/GW0
M<TSN3[S39\Q<>Y%GTFUD:CKV3(8\YA`.:*T*@=33:\$NYGQO<EW.W?XD6G0_
M??#2=&$M85JV@1QN@T4%M^-`%FFKI3!MTS;J`3'">Q/F0L;V)\>K5)Y=FS]>
M13X\;!R@#0<OT'@L5T;(P%OS("[7.*0\U8H=0MW:LE2F+X[']\K<3N3Y2Y+T
M[L,H6JP38GL),MLPB6&#DU<]I&J:[7I5>J;7BW$8S4]P[8FAIU*;K`[Y(M]=
M^S:S`\-&*X@@O-:IH5/,.'>0H7ENY1Z(8]:7D-*G%;LE-&Q'Z*I4WD,>J+P%
MAL)EGH9M2\75LCG/-6IU8SJW)GQ-0B%'FHR%ER:#F91TXXE%0W<<%ZL0*3K8
M-KA&K*J&I%E:S>\^(74I%=N3^\R2%H\CHKI,0P:S7,]#S-*K5;DN,M%SF>IF
M-,=%-CJ3BIJY[:?I8QC?_,V/1O58<A6$L8%T4Y45.U7W&-%M@BIM-5VK-BG/
M5'UN?=]:-.V"C54`9X[GVJ9<'^&YNN6H;+KVU]9<5J\+X_]G[UE[V[:2_7Z!
M^Q\(`\4F@.SE>9&'[38`GT"*MG'C="_V4T%+M,T;F51)R8[__<X</D2)DFS)
ME"+;!`)$EOB8F3/O,S-G>7_H8&ALV@(P/2(,J=O2Y$P2W]7!"M61IO1;V2"#
M<H-]'S3(!J:R@;VEH,S676HX)GSP:G7C<Z]5S,<IZ-#]H'&N.GX^)D63LE<U
M*V^ICRQF60$U7$]8EG"`TZ1CU*4KIM[*:1-KV2_8!KH.\7I$<3'J.Y)SCW"=
M&!:Q74GKC3,W"-IV@7>(U[PNLS0O:D\F+T_9PJ:00$U*^@@67+6./:(0]&:=
M./%,(W`D`=1L00/+,.J:9=/TFAHY5V\]^2"X)21O8+8M?&O1.P^S3YG:'1LI
MO@7JJ$<]IJCYPL:70W7']REW`EMW`G#KZV2\:[A+'%B]`2SC&2P768G5.K">
MC\?2PC3QP!RNYP;"EC:X3!9\$G41&)A%]Q!X%.MHSZ8W:88NY5:,91H@,J[E
M`1L9G@WZUYHG7*BT5S`6-86^E+7?`,SN4"]Q3Q-J8CO`)<SP#,_RK<`TYN)`
M03SHOJ%&$=D.8ML4OLN(1:ACF]R6J%#KXEB+LQ40$RFD,`AE&R`N`-D-V@U<
M87N.I3/7<8EI<@?D,9"\=@#Y0@1>0VM177!NK-8X74#;C-;J;?@5^T7S)J)_
MXWBUQB^/=!*Y-G=`O=JZ*5W'(IS;WKPD)S#$"JR+;K1-//4DG#_-IODT3+`%
M>QNF8CH8!)_:P%7,",#HL?E^NVT9?$>F:D#S#+@WL9=A&Q3<#Q^<)-L2A-+Y
M)J$;..:.[/44N+=WQ8T`PDL&VM&Q7(@Y;2Y93613=U?LJ*]CB%5.WF.0;8IU
M')_H#O89VY0%NLE`B==>7."3=J>NW`ZRY?:?E5U)CU9)<W`P3<N7PK+!M82%
MKSL\7<F,5F;T5$A*E^%<!\GN(&^*6@S<@K`=!U;2IT(XAF/4OHEN66V0"80'
M+=IV#_,CSJ]O,H=3WPZ890L&?I6IUZ:<@]2WP*:"Z2UFW0NI-X'M!50$`MP_
M4^H6AWC$J#?1J+!%*]N++I=A[@IVHL9,7([!B;_<KDS#H43W#,NRP19R=,8#
M+GQN6M(5!K7U5AYP`;Z%UVX'TR;A\DS&'-\A@2-TBY@`#0:DIL5-3SHT:)78
ME:VO'8+VE)H0`<$R)P"A`YH49R1X`B@G;>R1<>QV)=#64&)]"&9+\XMT/-I*
MU(4?L,#V#1E8X+8+:IAN+>H!F)QV`3=?V@M?>OMVH&UL4S4\IINPL$`S87B!
M]$3MC1"=M]NIB*#=@K9):H5P+9RT87+=%Q(<$*QLJ8JIJ+EBCX998GE1GP'>
M(TK%Y+ZP&.4TL#T*LDI(4(,GW05WNT@\,;AZ6^@^1W=1,MNN:4C:W#29\(1)
MN8D5:.`*S3UKVAYX8)&E\KR%=V\#UB8Y((X>@+$CPG(E5FI2PNK]2T=OEX0`
M:1GI#*R-N6@03-</?,\),$QU3.'6F5#=;S<2H'=K=`/9(R+`+9U2S,D0"5;4
MIA)<UYK'5K@)A)J6N25H%U%V%P^7*E0>=;E$0&Q8S$`0CQC`;D"F>JB&Y[;2
ME8S397O:?/=6<&UBLH#:$+B#5V+@5IH)`%KUA!(>V.VN;MGRJIX#U\:$J&L%
M+@L,@Q'"B(L.5.WD<]]N;_(53;S=P/8(GWF>]*BP3'"@01A,;MESV(2YHCZ4
MR942L!HVM*<JX3G?$6L,=LKKR4YKH9[K$!)(05S<0#1\:@I*9:W:B*3>R8>E
MD5V;QK.M&]6U:>)7\Q@M(B??NIKWI?Z\+UYT";:@>)#RB'!05T&SC3.XG@PU
M`ZCW/8-ZNCC;L#G*N3UH=0!<67A^>9SC1/MR\MA5BF7M`/>/.R/^A"5NC:53
MM(D3W#-7?S<?FN!HUO$B/1=&V74V.W`)\F(ZH&6>40-"`?%#=:K9$&@43O+H
MQ^I#<VG5062KAP[6@^ZLE>?O/F%FH(+HYQ/3^&'+<87EC>3`]UDO!,[CQF^G
MLW_[0S%[^CQ"GQI<UM$1Y-V<.#X$(Q!E#33E;M21:TW\YAG`/4/U#+4E0RV?
MF+'#X-87>:K[/@]@A>@Y'=^I':@L&L53[0I\N7$\?>A*8(^(CD<GR9UKNK7$
M+E6!\NI;>N!8>+&[LZ2?<53T/BC5_3G2?`#@[)U<+X)K\+[G'"'=*[!>@?4*
MK%=@+U:!O9#$19<DNXB2.,VT/Y,\&L[P&)C&%K>FQF;W\6;W\29])-[<A59;
M!)C=*R$FN]1"KT6?]"+QAD6B((>DA';&+Z]%+OHTTGK:@OU-\"C(X6RJ-0;V
M:65/P/1!6>4^)#LBU=0I$;^O&1\P_<G)X)UYZUA$K<]W],)U4.'BAM$+U^N*
MQ0_E"KA`QT0K#J+2`ECV3MV`7B'U@<A;#$1ZN7C#<B&YV<O#ZPK,#V)]L4ZY
M.$,RTCXF=U$^[0/TXU9-KR>&X`-.11]#],+5"]>+<)1?O8CU8?I/9<N:FATT
M5M/"TODHQSX2^0X:Z8G5VB]&,3'175+^$=H<BU#UD7TO3WN3)\IX+T]'DQD@
M+]X#^)*"_5<-RGUD\II*I8^%OXZB&OIH"IZ%/M!-JX_0>E73JYI>U>QWBV@@
MNMLD.OJU?R.YH"Y)]FN4YS]JVI])>)L"=I@"4G-J1G&NCNC26K3;=6'RV60-
M(8%0/VT8:F-.INHA[\A[!0P\J`^D7\X6>:/QBD%T.4IGV)FS,KP\M'9\QP:$
MD:X9:<X4W5+G.RK6][VP]<)VA)M3+T)XCCAS]38EL"?<]TZXOYXM=VX,+"X[
M5FC;T^VUZ+I>.GOI/-KTQUL7SA>2'MDG"8MT27F@N3;!E$F:X"C?<8HH1=EM
MI[MHO59[PYO\[_B`ZYU-RWPJ>;;*7AR+6/;YB5[@.A`X,2!&9^G`7N#VG+QX
M^64WO^[%:>ACI$XD=D5&L=\P?Q;Y7L6..J<04W;7P;0SS8Z%??J,3Z_-CH@=
M>VVV76/&@,GN1KJ\>676\';_J0Y)6G7]P0!K$*U57K/B;*Q%?<`GBX=$G:IO
M.@VWR'M-^W(3+14<9=$0^6BDQ0F>EJ5:V--$NX^G-^K`K#C/9ZIUO3Q`"\^L
M#9.'>GO9_"G79O4TV&%C&FR"TV#A_ODKX+GX"#R4"V.S$,_EN@S'ZO'Y311-
M<RV$?W##:%:`,4WAFSP=QNI:!7EYPYG"I81&J\JI<O6"10SA&3$>D!'E4RWZ
M-HD2[+@#*-6E*APH4</;SG9>XJ8>.LAY:-?7670-=-'"))F%8VV2Q<DPGN"G
M\`%'#.#"@(;0TEFFC=,PT4*X(U*_#(`2P_$,`9Y?G47C<(K?`,60'MFZ$RH&
M:J;!L.AC;/<P:E=I0=P'$)]<RV>7>?3W+"J68ND,MRS")2].9<O[,]FJ,]GD
MF:22='DF&W_FF6SRT&>=]6>/'<H*[_4HI#W0ZNCI\T*8:CG`*G4?U3OV/%X#
M@QTOK?J4[P9R_@<\$*WSDN,^A'^U'3Q=;@$?^\IW&'[O:.9>B8+99MK&ZYV/
MR/3.FFR/976_BX2\*=N\C;9]@R/&J-FWD_;F:$N9VF98S>LU1U1TMM-R+*O;
MFZ-]B\XVE09OT!QQ?<#)_@^//!:6^/X6Z<5+52.?57_Z`I='X=4TRO8B;:^M
M3A9G./?SYX['U+TFF>R(J_K$Z.M/C!K]%+4W9?IWI.!;'-;Q/4CU%"O_=B9U
M''GYWQ(W&DL,:^R_6NQ3HOTR2R*-ZD7EU:!9S`>8IGDTTD+LK;V"9R376!/7
M0G?+%Y>:O>0ZA>`(2P%5E=B/2-;2T#)YIFOPI#%\_]R7JB=B,6-8U\?-"^/"
M6U41>$#<`+,?ND'I(DKB--/^K&LMW4:MY>^JUO+=B?K_Y/T97#9J5#CF58FC
M^GTPKX>,<RS_4[5L>70;GQ:EA.,'1<`L4_5[::)YT3"ZO80'$J%*_Q0KP6=X
M:A0.;U2AWT"[C*[C)$'F:5Q?L%M1K5E4A-[#0FNWX120P&>7SU+7R8$V2\91
MGL-CLW$,#P!$L61Q-(!/DUDVO`F148$.9:5I-"H>71``RPF;):B`9ZKE-_!U
MOE2_^H\<+KR]A??GTW3X50NG6EC>FF/A:8:,<T`^,;@X(P9I;X?LQ"MSE!>0
MG`!!#R;49``7=(/.*@%N51H/M.CO67P7CLM"TX7EA"<4)<SA9)*EWV)@OPBX
M_'#$.!/MU.).M%"+J-9W>7G/BO+N))H"NBFXTZ.:Z6NM7E;V5GK_/L+ZV^]#
M$B;.1*=*?Z"IG)(V*JK'`5M5_GP/U^,?53TX,`I2+<YS5:N,ZJPF3UD>G@,I
MBQ/;5/%SFD_S@]I#VC%EFC7T96$_*'Y5)5^CC@QU&:E/]6C2]57RFCU=K.16
M_D0>E<12>KAQS`U8DT_P.VCM<I0'`(35_E6A^'!IP@<N2G%#<>%`<75U]7SX
M1WG]67MI=JG:/X`;]G^1%H&*FJFE4.T523[-9NI`0$0/K>9HI%H=,M!ET_@N
M*ECT,KX"ZQ<631&8/TVO"GG/L$4#E=U-F%R7.B&99NE8F\RFRGS>3FJ:@H-7
MF_[;\&MT>G^3@OXL.P"TV21-FEKS*BJL=`U5G,R]".W^)@;3K^Q_AJH7&:@!
MY566WJJK;X`E"F93D(7#::FIYA[:51AG&M*E:C/)HT4*3!>]5^T^S`^HJ<YH
MI^*X&_K-MHGXH-AWJXS.JBZD!G[(Q`GVHQ0\AHWZ6MVH7ZAHI0W&<7B)'2AQ
ME#^IF4BQ_$,E&Z7QFU.[>'.S`RH%ZUHTL72D4P[2":2L4UL=UV;^!KNJDL.Q
M3.?AW-I.I,*<_7+^6YI=`X8NA@>:$R9?!]KO9_:9X@"DA/\-3<7IQUO\3UU0
MF;,_DQ@YYV(*#(1V7S%G\3Y@.-0SP)E9I,(.I=(.1D71-15!8FQPA,<:H<VH
M;)FDH%QF"ENP1_=I]E61O>SU`A&Z*H^R1>+=ALD,[E-&`DD-CF35N8=_-CJ_
M(K4`6@[N^:9.PO(!.49X>93=@=>>GRWL',Z;V`JV!JR*1K-"82A^`%\BNE<=
M<>E=/'?SFIX&P!,7)-=0=2#2!6T*TO#&2Q61TMDTG\)#5,-<'8Y4^J;$J,&5
M$.)>(E"5N1V@$E>N^*2:8=:44`RD8Z7BU#6@4,"M!TQ^_>A\^JQ-QK-<@Q`"
M??\A0E\Z0@#(;52'JK^<:TTQ*!:WN:I5XN`2-"*$3B'HN^7U+?TRI-8U$#&#
MKP`#T)X89X$;-IM46G0>B4V7R%._LN[47.TM+MQ4/>X>X)N5N0L`>4[10QI\
MWK7D(3T!F^$8Z!M?Q9AJRUM.;VNLW<Z&[^4TL2Z+5BU022D>\S.UO>@N&J>3
MI;.S55_K@;U!UCUSO%AOK@[*0#7%Z2C7H@1=J:4N7PSGAM/T,LKF:K7\E6)F
M+Y_@*L/Z/CS#[=HSJW:^*;#_C/]O80;!69F"797P1SL-H?5]0_$L-HK/YP!L
M.MY^OJ@;S[E_Y_K!1_L]6!#,"X"T']"5LCK?7\AG$^72E!;0R>+1=:2^`;?C
M_R.,<K^H9,4"/8=AEL4JII]'XH?.-8O.]B0*GZ_RAK*H'B6@'"!,LT4-;:YX
M_P;'%<2880BSAXIX)<7^D<]=-G1&AL-H,E7\5/AH"6H;8"3U($SWPD7*3U(;
M%F!$QF/U>O`X/K5\BR+8:_A`5S/EMP[#_$;#ULY\GK)H+&:5LX"'VJ,[!$9%
M6^WBD#TM%CTS7K"YT3L6O$5C,2@2V+?A**J=1M!4J&4*N1O-BJSWC5KX%#`'
MGLDP25S$`W$V_P86]2K.A\!2*IHHXJ-RR,@:U1?`2U4RK$J,55YL@_D.F3?N
MFMK*L<K2\5@E1TK''\U%06+$O"31)A^NOA:=WN5$Q:$=>]YM+FMSJ4+Y^5__
MG.6GUV$X^=$#K]Y.1N4)\+]B5B'W@.G`&H,JRK\`Y,XX'7[]\+__HVG_:M[E
MUEE9M]KX_%BGCFW%=D3I*GC$Y^CJYQ,/J?L'.X%(8AC?AN-<#22)1S^?!*#-
M3LW`\8C+*/5LW2%^X-/`\[EM6ZX3<,,+3D"@XN))LWQT\H$`91?Q>`I$*_`H
M@YXFJ!_;H)ZR!JRZ[EB4^)YO!=SGU+`"SW6YY_C<I9;'_658.==9&]SBQ4^'
MB/[!UT(D=<.6ELXI#:3D.C&IIY<0N8[-Y3)$@A@K"+@.HCD97?`6'D"F"G)N
M132#6CX7C!L.MX-`)]SSO8IH'L#;`E'73:L%XSI0G@'T)KH:N@6\:'#J"=O3
MA6LY%J]7FKET&6@IN-D-S//=Y#E?G^.F,5E%]?/9Y3@>!F!CIDU<:`,5&R3+
MD+IO<=VR)`]\DQ"?2Y?;IDNXSQ91.8^R"]S3!4$[$V(M/NNAW!JYSZ@<'U49
MO(&1Y0&3NZX7,%/XU">V">AQ6YJF'CB2-<4PF6'UQ\F'JJIA*X0*R#8A]+'T
MG.'*2"5ND7Z8&`NOHQ7+12^\O\H'_;7X(/M;G/]U-8S&?S5LO#+QA84'75U&
M-/.`IHYG?E,E+DUJ-5F92I,SRW<-QPLLZ9A$NK)B9=_A=`6U]#-=K.7E33AW
M2*LF:V\B6O538P7QJLTTL;BDG'C2%Y9O,%\R;H%"-SV'>2#<7%]-$]DY31K'
M;WK5E+AM=*LOB>L:.J@G2H5T?6Y8AN^#ZF*,,%^8RVH*OFVK_XW@/!?Z34K6
M=$PN?,$MJ0<F&#+&P3;X%J5V8`MBL67HGP/W500V;H19ARC)E3OF_SW#7,`V
M`'N@.JEG,!*8S!+$]W5)*VM+C<!=!OA4+)O_=6#L#.XF[O!L8KB6#^J1"E"3
MANV:WMQ=L5K.P7/!+364BY47I4_Q>[0=0YM>X/I4N!ZQN>4:`0.M[J+/0K@I
M3;WE+(#<K@1Y-2C/`GL38UA^X-JN;WM2"$Z(<,#A0;"9:Q.@>LLQ[!#BW]-D
MN!O0H.@L,*"!X.#I!(9TP#=PB0@,TS=,*5O<_`C0"X`\%^Y-/$("WW(I!5T&
M/BXQ/0]H#G#[U'"HQZP6W,0BQJ-,\@3H/T=W43*+=@D<F&3"TD'7&88+'J4E
M/$$JQ>':.FGYP$+RU3`O`K$3H!OC"0$N@<X<YC*'$R-P`C"(I<J08&=:\B<L
MMNRL;PWHG/;;^>C2"71J!2[$BUQ(D$"GTL;`V4Y+O1$AV&H%UX)C5W`WVFK?
ME99#)'@9X']1ETD`O>0!&7BMD(+JG.\([B2+L,@N+HJH%MQJ^@?[SQ=O?81K
M4S/P9&#HU.>>(1Q#VA5-!6];.$[,904\?_D68+'-8-E`.*Y[7/<99P%$E#K5
MZQB2&BU/@0'MG@Q65?X3A''V;ZS&^70U__+7<K_S<4=!--<ZL`GXF*9P'5<R
M,&5F(&IY)[RUUJ9*&#7!?1I0':&RS+9-5&S;#<`R`)T)=X7!;,^U*E3`^6RY
MF!VA4N>B/ETUW8_/.!D8/1)0V2I.=;`>YKS,]M=IJ[7\-;?8TF*F&>BVZQG@
M;`C79?4*B<`7)Q^6=LV:F;A'1N>N:E]Z2B?._O;AU)_WQ=LOT_&H>)`BX*FB
MH-8DLG8^#I.\RQZC_1>SWH1W45&-?@/X85X=B\GO`+.H<)SC!.,QX#AM@M@5
M)7FK[[@H1X]SRK0+U:]P7C9\*,IH[S";7%4+4?TG_^+\O/Z3_/3^3-,`HG!8
M1$2X+UVV=MR'V2C'NI7H=C).'Z*RI#9)D]/J&VT4@Z*:IEG>V$AHE&7>1A#T
MCXHWC"+<*`7R+U^47I5O+&I\\JKDYSH+`2"UA37+J_T(9QP.OYY>#+$`-]>*
MFF#$_C8=1>,RJZX^5\6U6)6%2&#=K@9!KRK8+PF:Y[/;\IU84IJ-JK=@0?L0
M"T3&\55=IJ0(4I3@9''^]?0JBZ+%W<C!XLUW*0X&5SH,'H'CQ!?;2E1S155A
M5=\%S!J/(OCV(8[&HZH<J4DM?!_<BQ<73T*=AFU,GR_^/'FOGMBZI%S-=PU&
M^'QA-_D`*VTNP[PY;[X%;/G+J-QY52M4$GW5@I8OQ4+KNC@>^6EYFCSFB%2%
MF"J&&)0ETG!;64PU?@"^!/*IP>CPOF.M'>B\UJ%+X`K]6:SPL*D_L_^R=^V_
M;2-)^O<%]G\@C`5N%I`]_7[,30*0;'*1NYDDDWANL3\M&(M.>"=+'E**Q__]
M55-/F[*>I$Q)#02.'Q3Y57755]75S>KTMC<VO6S)%JG"%HC&J]/6B&<;?<L5
MJ'I[T.O=1)Q_;+,7@L^H(3Y&J+Y6^%CLV0M?R`/WPA<'?MZA/\>/!*>3[S7M
M\^A[:JC=XH+:,BZ\T%-#MKMQEITGI'D]VEH^\;K^9A/=7^V&L<*+GNQ3W4*?
M+;.VUIV2Y^QM:F_O[1QQ+W-SC-?HT2%-6.!>9]<T;Y.V*%<7V;V"^HZ6#)TI
M+C/%;0Y.:!GG.5,[+E.KC?6<J3E3JXG5MDOO0"=MZE!;IQ6&TQ8[^7B-??4J
MV&LUIEWHJMC>QLFMZ%K;A*;J;VF+ZSLAXKAMQGYNGT:<1]17NW6Q]'#TU19K
M:P5#M8>$5&V3H-:/O..9<^"9HPAYK2"AXTB3&&W^#+JCL!E'7^=`7VVQME8P
M5(M(:)NCV<X[3=J^K-2F)</]]?>/2>>Z<FML]R[K9\4P+[>]SQH\[U+L/+D3
M,BEW!S8?(-*<6"0^77]@V)T8Z_S!^</T<]J=H.S\P?G#['-*UK:)X%3\X:A7
ML)M4[*>T2,ONJW82TEUH7=SD#&3==HO3.8A<X=JJ`;OJK"V6UGA5\I!&=:ZQ
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MNS<4GM_--:_-:FY>J_650AP)18@`^12OKY7MOIULY<Z=28^E->F!@!Y)I[[6
MY;JU+?8UH,O5"<\!^D>69^!Y@]M-B?2@Z":''+AYG_.%9JVM^ISRSO\L+TF[
M;7..%^`F,)3)U_1(T(Z=>V[%XV,SYC__\+>_[S`/<UO$%S_W8>',]&3H?;@9
M#BS=3R86S7>%.6"AJ(%W5SN027?8`3IXM<5<]JV'N"UI355D3]+!Q%6-NSE.
MW;?.ON."/3]K32K6\%R@-8Y#I.Y(YMZ<=?._5^]QU!J?0%>ZMBTYI^(0;E[T
M4C-H>SIXK[YH\GJO";RFR_V`%>FPPQWVL5:+<T,[H@T)&U<YW.S*S:ZVFEU1
M-[LZI=E5@X7!U=L-3F`;61/508)E1ZK:^MN=S:XI-TT[XVF:N&*UM7H^%8=P
MVPCKWD8X/;#^B:O@)5NXZA3(+X\7JL#?\E:;[AFT(7O.+;5N%>S8S8]YZCW8
M+X>2AW<PIATDJ^RPBPC>I\_^?Q1E9ZQ/GW^'[P8+"<]#-OSF)=[#9'7?FZR;
M>_=I/GYGV;M-LMS[GO1&Z2&']&_X"E?3B5W$O_*\Z\,/H<:JHVN2H#*`7\?U
M?Z\[RLN=O">V/;>4]':0WZ;9<)2GA3>TK]##HPXE).YH6MT0L),HLR'*"NM3
MV:`+]FCFXU;`\T':/T9)/BPWGWFW60'1W7N$4%"JM&0@+QS<04!_]-+"1L6L
M^&9]M>]E=@])O\1O.W`_)'G7N\\'8"!WH#7[[?>LFT[,9KJ5^TO:3V^SH7W8
M#2032=;WTKO[WN`Q3<?D8#]B+_R]GUDS^SQ,AFEQM633]![AJ-7A<^$A>^^Z
MCT]P`WWG8-(0PI9.+'=RQC*@%>-`D!7%"'0S`@V-QR?Z_/&CG?\G"['O9E`,
M#QKUT)4\YJC'F>YP55U[VF>T+$L-[L"@)R^HP._2_'M:1HAR%.WZ164<3R7_
MO%H]<9I\__./H^+R:Y+<_V0@>O0&!83-#[?A0I^93VD/2+Q;GOSYV2HVL*UH
M/B:/MDMJ<0VB!3W0[MN__L7S?I[?S$:/?K?XF*>W:9ZGW<_E$$#(LLKXE-Z^
MN3!V\]QO],(#S61W2:]X<W$)/V7=-Q=Q<C.\9,0G`4*$LX"K*.)$414R$T0L
M)+X)X=(11)GR5J.B>_%6E<I>%&@IAMV`TE5`=6A,C)G@R+#`8*4C/@6J_3`\
M--!_79L7L1+#222-(CA"H?2)B2-_AI5&^#E6PIH$2U:#];F2W,=8Q$&`(L:0
M1F0*UL1"+@&+F];LOR<?^W>9VU@?B/X89<-'ZS+@UN`2_I]9,;OJ_:!O[Y,/
M>I`J?'UGDRY(Q'Y-[0L#+\IM&(VY011SS%1(PRA0,[D#0>+G<K=*XH]`$?UU
M$E))M0@4PCST(^-3%E`Z\^V(JD;-,$R*;YN8(E\$K*3`/,`HP%Q+%"L:B`G@
M4(0TV!6PQ;([Z"7.O@C:CY'6H6^XT8`^Q.!`<@J:Q]JO$?0HO1[XM[=9+P,;
M"4>YM8$G<-^5.F8O6@0.HQ@>3W0<"R4)D[X_(R:D?%[!BNA3J,L0[`)R%=.+
M6(I8`2(2ZU`;*91F,_:,>860ML,7)3FDX%^+CVD^#;39S09C3A:IPTA,"(JX
M'T@`A&,TMU,&#/H4X?1)%V\OT15F<[1+H>R(]B6HX$FA"`*-$!,1YSP6$"LG
M4(W/5T%%M`&HY&6HO@Q\<'N,1(1)Q`P3"LT"$6;Q*JBB&:@K;(!;\^24\5`'
M2"#%J9F%CQAH=Y4-R/W1^OVNR7JC8=FO<&-K("P&0Q4QIB@(B2`*^?$4M!!A
MM(\US!'M!W^%A2@5(R25#"532OL2072;&K.*E=G'0FJ$O\IJ8J$U83H((Z9U
MQ'RE9EFL])G<QVKJDF`U]_F01TC.L9`Q%CP,8LRGX0[LG_-]N&]3"78P'6-"
MR0,?091FD0R1U`&9I1:!)#N:SEYP5RM:2,Q";'!,PQ"!<\9&SXR=XN>3B(T5
MO:^"5R#6D0;KIBJ"N"(5$9&1,QW'`JTB\%7&O:^.7X(+$='XB%'XAP5,U6@0
M1#,R#`7;D0PW@CN;T;]H%#.8-IP`,HTA6S/4Q)3$?*95ZNN+M\LVWVS6D6'9
M\G.EVOJD482J;R6R_+'R(O4O@Z+P0$U>J:>=2\2+H$7-JZ>V4<M-TKL9]<K:
MC2UE?2DSB/)TFXDA]JP<\U+E0U+8JM>XOTOQ4^W+VL?:#$1<(4UEC3U`\+Y-
M0)@Z=$\.="S-0YR`YRJ@:QNST0:M/7H1[+X#;P96OD*CC+:TQ9@$YCQ-O5_'
MBZO1D\75+?39,FMKW8Y/9V^SED1V+7\O<W.,MY<%4M<:Z+E-UOE:A",[9VJK
M3:VVOCS.U)RI.59SIM8*4]N8U5S7@A>L\OWH+LV3X2!OQ"@/J,-C\.;6*.MT
M:=!9G+,X9W'.XIS%G8?%G?VQN._38;F$_9J3KK;HHK9SF(ZI^\$/O*-P;6WJ
M7-LK5WEP)'%Z)(%1!V'D6,*QA&,)QQ(OL03A'4IJ7RIR+.%8PK'$";$$ZU!5
M6\>U\V")QA:@3J:`X27#89Y]&8WWL0\'7O_)R^+C%CUI,=REI+;V9++&NO4>
MVCD):OX$IK98COV<.UKHE:O5Y^-:2CG/<I[E/*N!!KZBMOJU<RWG6LZU%O)!
M6EO1]^1=Z^S7DF=]C;QQB\#NI.%1(R[VNN\<-5`64:@^5]M0.:==,W&55>=N
MSMV<NSEW:X&[D0YS#N<<SCG<(1T..X<[AD4X?A#G?)5%N&G+>-L;Z]N@!T94
MVT[C1L[R:WV1HK8M`VO5M]9VCV*S@>BP^EY>WU]GITV0KKC<T"8GQW6.ZS;:
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MSWB)`FZT)8N>[S[W,7<J@DE]46>-CDZ%&MK'`D<<9)U?.;]R?N7\ROF5\ROG
M5\ZOCLBOW-K>QFM[Y?PQ[1Y@=6_O+7I'X[E-+/_MK+VV6)ZKK!Y=$#UM)VU@
M`=$YJ7-2YZ0M7X)T3NJ<U#EIRQ<QS]Y)]WQCY_@;\`3EIM.R!<]]FH\GI@<S
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MW,;VU@W=$QY&5LR]/+J&$JC=$+F7A`ON]K^C8IC=/M9JKR]4?Q^2PKZ)=U_^
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MXGD_SRXK.VI]N(W^!'?M?TT_)</T0S],BF]^OVO_B_X89=^3GF7#$`!F_1'<
M]</]A)8M;??MV($AO;DPEE]^H_^Z-A<>C&5VE_2*-Q>7],++NF\NXN1F>*DE
MDZ&O8D:)DAHC)H4?,A-$+"0!IO("])2-[S8JNA=O,07K6)!J3[@-"T]6"\]\
M'II(*!Q0(V(>1`0%4^$5(?2Y\)<*-2G]W9<49L-=`\[Q/;%4$2=9_C]);Y3"
M(RI__"5+OF2];/CX1.IWXR'_"+.%[";N#9+A$^GY@O0AQX92C7"L#!7*CW!`
M(J:DD@(1*OESZ2E!S\3?$7!S8K\HJ]"44201HR8.5*RE$@QD54Q%8<3]H"(K
M;TC6^][@,4T_I3TPE>[TJBPMPA$06G]8$8K\QE[V710'G)G(5U'$`P:C%NJI
M^?J!9!6A-&C@J5!KX.R+_OF0/'$^P14G*A*1X3I6,:8DGJ`/A2\JZ!G`WPL]
M^.+P\=<4DMGN.R#\8FA3R@\V7;H&[[U.[R#,)OGCN[M[&-F[Y^*8)8.Q:&'<
M8&5X2`,A6>2+F"DDIX,1^Z8Z&.*YA6V-;R/Y'OII7GS+[B'NW,#/MM=&=93P
M"WQ!%@0T42PBBB+L<^R'@D3"J*F``LQM0<#^"!PBOWB+KJA>*V`5X%.Y_C$8
M=!\@%]O*-9`(8A)C1DBL,=:!H"2<@J42J>>CL3`.T^=MB&*EB1-L-.4$8ZFP
MXK%2@9B:>*1E5#%QQ/D3F]@:RTL#^026"#1'0(*!4$PJ(BCC;`H+"5Q1SL:P
M((OJVS&UL2Z')WU*;U(@Q++6L<7@&<H-(/&EB8UF#%(3/E4;!&B%GN,CZ!FZ
MEW'L@7C50`O#`QT'.)8L!HXUB@=3WPBY8G[%^1EI`/+O?2#`7MKU[P8C.UG>
M2N=:,>P'R#!I=1PK*MG,84Q8L0FE-U?Z,USU";1J2#2*&,1'9#".-&1U$8%D
M;R(0I`*ZDMABLOF8K)8H'Q3%QWQPFU4CR"K$"`52<DZ8B270%7@GG0T!\64E
M&V7\.>+Y@S='1%8@(@)'@`,98UBHF(X-)C/^8J3"7Y=$4E4+I%59NV$Q(1PK
M%!LNE0&*G9LJ`;U54#%*]P>U9A[%HRC"@F%.A,8$B"`"#ILR0!B2)8/'-P/U
MKG\SN$M_@;_&^>!NV30B2&&.FXZONT[^3(M?L_X`)MB/[T"$'.(LS$:>WF5Y
M*%XZ>7Q18E\K'Z9)6DL-T5]38SB:.1A&5>/@8,]/1#Z@9.U1Z2I_"YD?*Q0$
M)(Z(5'%$>33-6F`V3D1%I1@AK)U.UQ`&\@6-8+*A6:1UA'P6&#K+7%5HJC3&
M*%9.K6LH3_IQY(-&,0N0QC$$*S0K'440.JIJY?39G*<E:JW#=XD._5ASS8.0
MFYB##XL9'7+.J[[[+`4\F!`K)RQ&X@#+2/NQ8;X0&M%I%".:BTH*\DKX5UDE
MP8$4B&DNB8P1#A6/Z"P0"U;-HL3K#,,:SI(Q"X"F(N"K$#%NOY^EKR'CE>+<
M)>>K@NL6@H"717_>I_TB#=)^NFT2*X5@C(LXXKX,=:`#PV=5`@[$6R6%98Q0
MP;`;T%7^&G!MB(^)"A5D8EQR96;UFA"%E2G;Y;(X6Q_.E0DOE5SHB$!N;2A!
MH1$QGD+%IEJH%0U"7>-]L6](*!#WL1%(R%@P2&&F,0'RXLK4?1D)KH>:ITF1
MFG3\_[N^?W-3SL,^)H^5J?LFO@;0`@Y.%0M@;6Z$F/M:3);D!Q3Q"N[5D/:5
M8(W:H\"(,#3$0.@!"2!9G&4X\)^.GTN@L:;-"/!"`6634?!A&@'@L58F"G04
MHF@V"CS"837YE<^F4)N@JD&.-6,AC(:9D280B$S,$(DHG56OC%FRU$!DA0+K
M$",?/:F);[TPR`T!4@S]R`0"2QB6^=J84;RZ-D:$J.3,:U'5(,>Z-;Z(^5P@
MPT@8!2!)P/Q9ELJ)JF:I7.D-G'M+.<QDQ?I3^CWMC[:VJ5`$!!D5"07S&(9,
MK,B,5AD$L4HQBRDLUPCQ#-*^$JP9!A)CBB'E-403I6.IV3R&!516UIDO,6.J
MDM'L)X)-?/I#F#UL[PT1,1)1RHVDV!=!B"'9GWL#K1"L#1%X#?H%./L@7Z-X
M+25#(I(^IAQ'@F@9S/*<(."5/$<IO4[M6P`OEZ\FL[G^5[\HTNTS^ICX0<1C
MS8B""&$X57QN.JH:&+!8%]N6H:I%DC5CH;!2Q)<1XI`:*P-!VLRL*(B6U'<(
M9NO<>!-9ADG_J]W=,O[K^W08_6FWT<'U.RVNQ9#1PR6(V;*KKP4.@VEH""%,
M5`;D"?[U6&I`OW*M!G.C.28TT-A$1C/#9T4V$>H*$\&<_GD\.)`,&RWFR<!'
M<:@$Q#C,(<'0",\G!Q&IK'/4(TY9>IDDZ5M-NV`NJW`,DVZ&*?%I0()Y\5[Y
M<669G+/G;/3DV=L!6V46-BX!PP-3Q@@L@1H5S(J$**Y.7#'Z?_:NO+=Q(]E_
M%2'(8A-`]NN[F_OP%N#Y,$"2&<23?7\&'(NVN"N16E$:C_?3O^KF(4K4+>JP
MA]A@,;9Y5%77V>SZE5Q-=TZ@;%?TE"`&3,"+VXHPP;!-JOQ>8-+(*;%DJS7@
M:6+;1IS#=&@'>4G)'4Q=#U6?DXGT1$-RD!D?(;E/83PX5&P.."<H0:7C6T(P
M2S#?KW)8:CF-3Q2$K)>:?O<!5.V0%R4TD!!Z,:(80S[A>/:B0'"<1BY!Y&HF
ML9FJ/#"_>G'V.$JS>>V8X48J%SD.0]+#U"?@W86G=W"LZFN?DES^\/>5P^K;
M&A,V'5+?=M9]I3-%#[DYW_%W\^-+_O8OZ6B0/ZB6VFP]`WJI?I+/P\@<Q$\3
MLXF8/O7B<HU[X64/K#<._#;A.F[^7/>9SRZ;#HE,]TS`0NFCQD_I:)2^@$[_
MK05MLHY3)NO`WJ1C5+MV3Z,'ISZ`6/]<?VBBSV:/EEK4\%+?3FN-4BN4YZU0
MX%?_4O;:@0J-PDD6_:W\1]WWF$ZW];U553^/6@M^OT=KE*'E?WZ0UE\.[,HJ
M;L1'WJ<N_+Y+WW<9_M[(&/";Z[BNR*57&*BX0Y;;VU[U*=5H6I.$.DZ`:F,6
MT@RW^LGKQCBL#<,=,&BGE.TKY=K<:8M>-G.J2T_)?.LPD;^'+[UQ",L:0Q%Y
M32O?*._"#$S>=K-37-L#LC@!I^(<DFH?Q(+@/E7\[/)Z$VJSR;5=3)N^XSC<
M>;#.@QTG*BS[0K4')/NFU>94#_9&2MLV1?9_Z?1?=W%R-YFFCU&6G;PQ61&3
MS2=;$MHM&VUR,EM"HX$''1B%CIP5V4Y1<]6)D(3W%3O3,,CW:_:W9^$WEY]\
MOR9%41_ASJ3./D5US^I`O?4]CM^B6:_Z;'T>M>H`.]L6W[L`[&2R3^@-C)RX
M%?7I]CMN=+^C\V:=-]O'FTF$KR^S6U&?%C.V&T,8/H:Q#F^XPQN^";SAU?VU
M`L\WRX$Y9V$R"*>#C2<>YUDTT!B?7^;Q:&!NF;U.-/>]<3J8CS2BZE0_Q9QV
MK1XQ&X:SGD8UCI-9#I6J'Q'E3XN3WM-\-H>_3M*7:-J;C$+@RK@_\S2X-(NF
M7^/'J/=@_S6[[T&U8D@VMZZR$QJ"NV.9MW4L,SY]'W=?3G[$]^SMPA[_B/$]
M/2OP<8YX/!E%,X/>V[3W:10.7@L#!>>03C7HX<Q8FT$<KVPT,Y(91`8#<M";
MPP/@YL<HGLS,6\!YI6.X>)LIK['40].!`WWI4L1@`D+&U7.#*T:#I0,NY>EI
M^$V<C%[U(GX-IW$ZSWI)_/BO:*17WZRE072?1=$HZU>7I+H-KJY(I7<'USR8
MZQ3'I#MY=,@?44*B+^F?QHS^$H*"@98`!4;50%.:<:N,27&.E#^-L_S8=\E/
MOS<*(8WNFU?I@G,(F@V79CF*_=S@5U>Q[&D._-4([/=>AO'CT(2M;/YE.2"&
M=3NX-[05G.9!:)2EB\":OW&:8Z3J%Y:A,G^!0>)/TEGO-9KEB/SPU,?*WHSP
M#'BV%@R\.-3IQGP4&EF#?3T"JPMCTSTF&BGO?H=E[:ESMU$57(O89>O0:O2R
MNM*@'4DTRTUE-,]1SL'A@I?+T>7#"5SZ+=9/`8NZ8!`4;S@(DM9#>->H<UL9
MX7)6L@/MOX'DOZW+;D,_GO[*<1!P<,`"RZ<2<Y<287'BJ:JI%_FTT>_))*&K
M3>^+5Q]`U-:V;TL0)#4H@_*0<AD3LH(;=T@3AHA)B58[%W<2!4[OU]+GP54?
MGWXOW=DA\K-Q0'PK0)8M'&8)QQ+N`@2,B0;H`<%4K6+)["+H9`:VR=JV8-6I
M4$19+K*9<`@O9>U2WF0`2Z$V*,"A#/RCC"1[2YXOX7RXA#+/=7VE)+*$[]@5
M#JJ_!@8=K\*@;Z;C:'JWP;9[MN-:R@=5M9R`2LL7K$(#L!W2Q)IFI]*KT[4/
MR:<\A!^OXICZ@BB76YYNLY9*^4$E:,ED$VF+*[;:=KV3HM-9V*;DE"`5>+;G
M*&I9S+-!9:J&8\N7#3@,4/!&Y_@1+!38=Q\2.QG8@Z\ZU<\^I_;34SR*P5"R
M'-3YXU..F7?0HCB!L!W;ETIPBSC`DU>!,;C<"1I^>X65PRAKG;-M:\6X),*G
MMG0X=CP]NJ&"LB<N=AIP4`+CID,]A;]?HADXL>SCDPN%4SS[.)^9[0.->6+N
M.LA+N=2S',2EH%(A+*A'/%+A*2FKH7E2KEC]+FI.I'V;QU(^QUR!EME".0&V
MF.56(#),NHV5L%8][(&T;X#>VJ4P#B0PED,5XK;M,T_X3%6.%:$F=CC&<G7F
MRD9\K6TT;<7X@(Q`>D)B3_FPYJ[C.15&J\"J`7*/E6`KF-7[T`3:_:`'4PW3
MD=ZO.,*/^!H7T<.<^4"<PUP/+?`^O#7HGX1*N0+XM8N>$ZG?.DN`!Y:-;!GH
M;-6#@.KA:K*+2YOS&["%V4KZ=33UQ\S108Z&T?20AP+E.P);X,0KF!"'-KP!
M!%)KH[#7SIXY<50.XH[K(&KYVO`Y)AK9IP+-4:295"$BV$:!;J`PB4J/`.\T
MLXL*=[SP#^N(_K-XPI]>]&7VH1K5:'^+LS^?'J/1GVZ:)+K4>IS/W%$4)GX2
M39]?@WDR^#4R8V(VPW8#"Q31P.>6XW,2:!3(<KR1;.*D+'&[!S=M"`#4ZGP"
M<`)DB\!1CE0NPGJB`%,+U)\F?(UBJUIY(2D<J`9>!&5W.C%_G\^&!L[[MW06
M[1`'<XA/%#AD!8Y;T@"JHV"1@HB&/D!%3-Z$/&I:`<XNB!.=&"WRI4I&.^03
M0&B@VDX@$E!?<B)4I2Y@0@U@,\;(JH^XG'PV<\$]A)EKZP(@D$P02!<J9VS;
M#7"YO!Z[DNUO#N#4#Y@5^,CED`@3FT+.4>V5(+)FQ-(5N;B`[0J+!TR'5^$H
M$3#XS_:K;)`T0RQE0EQ+-W&['KV>NS,92"YL)$$QA"/U>+(%^IW5'#AIG4<K
M?@V_Q>/YV$FG4X-.Y(;Z%-#:')7L,TF2<8<&V.."^I":"`09?U4<6FZ3+;Z/
MMF\BLEWV'KSSK3;AE@7*';B28.GYC#I^";WJ8B0:\9OOL]P7$<N609H4TA'A
M(,9\PEVHGME"@S6&>B,G:7&ITS#)M*_)/D_#002ATF"?+D"QLZ-@[U"`.:8N
M]2345M3U$2?5Q`)@CUP,]LXTDZKVC@28'QLP'B66>&\AMZ._?M8I9RV?9:CH
MG"Z0V+L/:3?V(>W,B'?':M$^D'<=9%T+D'7\TE!PZ(U@S]TX@V^DL__F^G0Z
M?+!#0.LZ<+I.^:X)3M>!T+6@JG_</]SW%K.0MZ=UQRKL!47Y%BS]9H3U?EUD
MIW&G^+YW!D)1G,+(9[I?,V.Y%8&TUGS]EEJH*=L[6]C%]JVLH[ZO@X*Z7JSN
M?,`;\P$$=2[@0H71F\\:_DCRA$%_H=!NJ1@6F\T.P>IN#4FNU8SVJA!SN(])
M:Y'X:+'=BI:=.X1WY61GG`?(45FM1<COWC2[KS`=^NJAH9$)=BG[>R]FUEE4
M9U$;Q67AB\6S]V)/W:>R#8)U%X@H;H&(DG7?RZZ]!W=#RG=S@NLT[AC!==_+
MCOQ>MG>:\>;2"&SU)6GML-.MK'.7>=].YOWV3$+UI1*=25PH>7[S0:7[G'*V
MT(3%F>9<?(>;MEVY<0/;3._'.D6?J(N-TWKWQME]4>GV?P\\]*?ZJKTL]7O9
M`NY,JC.I;5-7D>R^4EXB='7)9C=3[1I'>K^3F6JH3_F9/@]_CS/5.F_6>;/.
MFUTQ+;/4F=*R[]&;[34A\F*$G1=0YXS$G7O@8&0^4U<CBO()3_59?QJ-*9^)
MU/M7#,\/]7"D+V8N5)KT'D'[PSC1`V$B>$*B_Q:!B>M!98_#:*!G0Q6OT$/%
M%C=J,*1R'%)O,M53Q_2;])7Z]EDT'6<E:%)YG9Y)]AE^'H?_-,"*9H1/CI,^
M@#L>APE8TO/KXGHS`>@EG@W-8U9:]6NDK?GK@E)XT#P<-3^[5&.J^N68Q=&K
MGCZD'S8&"H9Z,E46_7NNGS9+B\MC@ZF85;Q,(SW/:Z`GL>W#3/$-J"*N)O=T
MND+7RC#&=<>O@+DU,&+PGG"<_WHPCWI/TW3<^_3QP?VH:6QH\H%JM_^4)'JO
MWO"8)*SN<3<GZ<JK<-$Y2;W>YF^TQ80Y[0>FT=<HF4?FFN<$GI@[TM49<<5@
MUFH`G1D^ES_^OK<6_4\/:=73S1*--U?,/0O!?VG$.3.P3[MVG8;,GN:CA>7#
M53^BQ42R3LUN3<T.'<!U%!#H*I9H\OP90K#&?#ULK`4*J,<=[G,L749L2@/;
M]RV+N,@2GFA`\2N^"LI>>_,!-&V'S`X(<:R`*TV=9;G*=X`F9;F^?GMS6IBP
M5D8![4?4,;,5N.,)*24/F(,(Q;ZG""_150-*R2IM=QP+O)&V]:,+]B!QZ[`U
MV\*^S6!5;4]QX5,55',&7$\VL+KO&$/T>!)_2_/TY4!!4DX"B6C@(.0CS]88
M[Q6Z._&:TQ`H56(CD0L:CJ)SJS0MF_%`,!"IZ]K*X=YB:H,C4&,N%2-\=53%
M'H3^&DV?(;VS'_\]C[-8>RL])P3,?I(6/RY<0'8`&+!-;-^6W`\\@80/C`2U
MX3I$^F<'`SY?.61^7`,'O)#@T35<?1L$ZTV/,Q=U_X"E#WN?3!'W\)K-HG'6
MUZ7`?>^G/$0I0E!^5?4S_N^?>R]AIC.(KWIBL)XPG)@9O^E\JBN9NS(Q2:%L
MF)N*15<Z7J1GWIJ*":[-L;^ASJN_R/OH+[UF%()RWF50,$6]X>N7:3S0$UO_
M"7F43H\&.8)^+P1M#$=WIM+I]\;ST2R^&T?/X4LXFQ7?N-)O\2"JS0:NO_3A
M8^`NO34OF8KW948JD+'EHAJ&69Y?%2_715I5B^DG%3?DU7$Y4SF;F3P@G+X6
M13)D9Y&>*3N"8M!H3"^+==Y%$,+WNM@<A@/@ZU)9";5Z$RCX8&G:R:C2%UC=
M;!A/]/#C"!Q'OCDPC"%SG1;U;Y%5@MBTI'+I+I0ERH<EC:/9,#60R,7E(&\C
MGWI*K+5NJ'/:8A-`3SL?1[K*!;>5@2,)L^)W__63_LW/>9U:O"*NQH/4-AN,
MUH3%:'58SG)@=`IBRA?L_OBYS)<V\H\)V-ZC0=@'!<O3S;[A%`K]29CHM0!9
MF#':U3Z#5NQ+J9_`YU*_,HCIM<M5+(:R!1ZH8QCXJ"0+\Z'<7UY[T;?'89@\
M&XN^RK1G>L_;W08P5F'T-IZ9X>ICX#3G7=N<7NRT-L`C%U!QTS`:#;14S$5F
M)'SMS\4$,?"*)XPGO[09Z#VT^I)7KGS9$\TSLZL(%X>+B+[6$16#WZ>1,1X(
MG"'(][F0UFP(5V3]O#0/P0WI;;G2S+0S'-5&[\'?YV.]6;?DV.!&>%0\[3V%
M\=3,)<]]6>'FZN1I7P6K\3"+)G?UW]>(?9Z#1],Q1L=N$WH*0J#PC\$-Q%/C
M`\$&(.9>=/N.MCWDW.R@F%5,C:1JF8I1ZZ;GUS+1DI\6.Z`Y`/]\.AOV_CV'
MK"7?=-6.\_Z-:7PU1J"7P^F#HHTA*_E/E.5*!'_-4Y!2K2;S*>A`%A5;[84(
M05#&'0YJRE@IXI[:O55U]1YWG-7IB4V*.8K'<94XU6-6K-,JO25?+-<D'UF;
M;V6%H]?_&$<.-T5?\WG"=:O69`ZBIVAJ@E[X#6QM-HV_S&>YNS2NKM^+]:->
M[Q>;->;EHV@AKEBKS=<8"I5Q^*KW^"#Y-"%FH-<S3QL*"6YZG3'!<;5'EZN@
M-M'R<>6+:D*KDW06;6S@3&^LNY8^B-_LR`=0>0CL.9'A?):6O\C/-)C?Y%,A
MA#)?[%L:"\%.'`O!+37Y=MP8`^O8&R4Z]DYVV(UO_9Q>FY[:#;.A\02/^A\Z
M/H'3TMZCK5,&W;F5D[3J+1Q+H5R>71ZWLO(M'CFYY?:6-D6VYD/@`>KRCKNK
M^YAV>`-=;-Z\?6;J^?(+3E[LG,-RWD\K9GOX'5T@>G^!Z--4[Z+/7ONU8X,Z
MXS6CD+N0!/<QU8&G=P%IHRS_-TT'+_%HU`6AK4;41YQW<:B+0YM$]B&Y*_>,
M]5G(</J8;\$47_:[:%0"N_:YU<WSZ>+1C@*I*XSVV&M`N(M(743:N44W"5^[
M_;GBOI\H:BWZ-)?Z?!O\K1O4SUUL.G7SKG8JH0M46XT.]UE[2=].N73V^,XB
MF5<_[%(_"]20V;&I13:?;!"@AGK=TKDM)[-"Q?,%A`<=DI:\\UC;;_$K<F?=
MWV>T':6:WF@Z/GN\_6[`37_"+>YEGBJUSI[?6;2NX2BM^=?G=!:.>K$^T!D_
MQ>:`IFX9/WB_YP"E;`MX*7^H.69ZLW"'EP-?NI+$SK&-UF?T3/YP'0#36U"C
M%K?;-H,PW0@4T5&\7I%>*#5Z[@@<)OC/O+_DERI%&FB,`OW9*6\;JM=*Z]H1
MOX0CT\23#:-H=DH3XLWIXA77I]:Z?9>CKPP*+)9+MD&AME&`7J)IU(N^3:(D
MRUM*:G!/GX=15@+.F.MJ?6>F?V4<)W$VTU1^S?&VLBC'VRH>6*EGU2"[W!^;
MGV9/QY-I-(3K]5.*OMRR![?H0$Q@L7,4K*P7);KY16.]]$J(EU/ZK3HWM*;9
MOVI[7/(K<5*T*17M57_->D]Q`JY&@X#5>J"W]7#ES\^/%T=9A5Z4-W6'O61N
M.I#A]NIS^P+!*#;P8V6/ED%86X<7T'LPP?=!$U3^RDT3".R9IL,&%37N\:<'
MW[5_KN$"5&WYDVGZ/`W'>=M5DY(<`TXWSCFI0:<KY`%J^'O!C[DSRU(0S<)1
MA,LF5/#<`&G3;KUZ52&@K.Q@VZ_O?'M`;T#\'(?OL8(1$B<&1>]#V<Q_"(R)
M=)#E(6%[1/G,9=AS.2V!0&QAV4U0&+6,";/Z]@-IVP8%@SAW`D8MS)`'"L.$
MCTO:7&6S!@;1'57X!-H^EGWIG_)N]_`Y<EXU,(O6B-2XU_R2-0+&GR`GC1^#
M41K.ZOR0&CO*<P6Q..&VI:BBML]=OQ2UA1V_QDYNC#_\'=T+O)F=O0E>YONW
M:*8;FCY-TZ]0-@Z<US_``C\D0>Y0DF=;XZ#E.<XF')D-"R8"%CB>3:CRI"L5
M]Q65E3*YC#:P>P3"R^`]^]/6&D]D.T]44BZD!0N&@"&$N"NL"N?';O+$.>/T
MG#Q],'W1)_'D^Y;G(==1R">^Q+9'/;O21$'X*D\6Y6P?EM:0UAI+.U3/]9$M
M!7)<B_@^=BW&6:5ZVLR:OD)HS3L?3Q_SF'`*3Y9'+80MUZ)$(D(M!S2OY`E3
M)59Y(ACC?5A:0UIK+.W0/.%[X-$#X5I@49X+!/-*\R1N6M,=XV0%6.X$ICZ8
M%/<72'#7T;T9"\]6@8N$8MP/+)\*9BE1$NU;N`'U=6=9A*S2O'CW(61M"]V@
MUQZ6=L")X!R#TKN$E>&1>:*)Y\8%;H^L;:ML$P=Y$KM^H`+L>5B!DRDIPY[5
M7&7"!%?MD+9#`0,:<,MAOO1\1##XP4"1A3MOPK8!:9@W%'`OTNP"14!OUWQ.
ME^/RVGQHEQXR*FQ!B(,YYU0%/G)9N>!$J34+KK;(=!_JVF9NFS8KX`4C183R
M/(_:R*&B`E!TE8N:"X.V*/,UN-NA>4C:CA)2!H[T!2+<%T[)H.O*)J+F':&-
M`'7UY=O*(`G`GKBCF"V=("!25+X=T@K7;S`H1".K:(_!KV$\RN]U#;+2@P96
M*I"1G#"+'P_23L?C@0\I.[6(9-('!X)*M^&*(&@NGF#;?.UNZMIE;9M744)[
M0OB?S:7C0&W":!62,;9E@S6,Y+;P=FG>=F@E@Z10NA9BX%2@D(3K(?,MV/,D
M=9MF)]&V6'2%I=O&GH-=C](`2>';C//`#H(*+M67;C,FZ&2A5?9>[`K%"G*R
M!/[YF.^,?$JA(G[-__\0:%+L2^4)8(23P+:@2)%5F8Q=9;T[:%*-YPR/68BQ
MMRS'TS&$BH]GZOR85JUONC9@D-JD%J)*=.B.W:$*OV(N&LW;3@8&VGL!Y*UK
MFB.PDA'R&<=*"-_E4"HRI5RGVB#CO!%QF5Q&(-Y)S:G$;PNIU`](@!2EF`8!
MMFWDBK*Z=3U,&G&'6M8IQ%?UH5]^(3DD_@-9EN=[W',\C*B+.79JNT!^`Y4:
MJL+EC:W&ZP^E;FL()[9%+0ASW%>*X/]G[UIW&S>6]*L000(D@,:'[.8U"RS`
M:Q#L)#.8F>PY_P):HFSND44M*=KC??JMZ@M)B91D290LV02"8&2)9'6QJKIN
M79^I15Z5Q"6D[7E9ED5[IVYK$@V"9SWTP'?R'-VCD4O<2E!=C[8"0D*)9?=+
MX:Z0U74,T`X<U4XC<&!M(+9R$P*C-;^=6.MSQU]*X8%)"&":'T#<JGE`$,1#
M4>@&DH74T]N!JZ8::^F@#A+VIW%K#*<1!R(WRS%\CYC$A']56A*9M!W#Z8:C
M]T_B+F$$>@Q=CT)3"RS7\`++D<((1+L=D2:U3L3)K8XK$$=]4[.T4--!M8EC
M5>D=SW;;X10AMKDOF?E=/$__C]6N_*J^!1_`KG[F$"3LXZ=I),N-7ZO*5P?X
MQ&[OSC>)'A'/C`S/MXA*56I6N;2`JN[)O;NS^D3=#M^?\;+D\[`]'&>+1YRQ
M:HG>-2LG-CE_3<Y?5"8S'^>W\]*O&%7/NA/*VR*=I'&.*>.?L9K:F/`N:KB-
M(>^CYM=K=]WTLZ=DTS=EL?)-EC>_S,I\9;H\3O)4P'MEQ6X<CWZ7\[FJU7#Z
ML9APRDK1L7*7\_FM=[/L-IX)X)YQPD'))DD!S!XI(*SE%/''\F0$=RV6\6PV
M$F5CV;^1/^)`UW*VS.,/Z#_#9<ETFH[31$QAP6FK?$AL/:^^)JL!]8:3GS^5
MN1*D.<[BKQC8_`E6VB?E.*GO2O1_6&RXOC++XHF2S.#:'!Z_Y,-=RX+]ZAX$
M#(?NSO#O]TF\9)TBXPJ2#)<W`=G*V;_O:A@V=H]ERJZK0.HXEQ@T4GV+>FQ\
MO<YQG-_"OY8-E``QFQ4QSF9%AH-QBU)V*(S9(%A\+E[<&!F`ZH4,B/,-T`-U
MKU?]MV9_`*<8S5R*W08,#@X+1-@E,`?#Q-DJT/;B_-_)<N7Q\.<1=FD4Y?A^
MI#QQL"=$A1)GX&;/RETR%U:;-?**MAPV$Q^9TNPUJ,?,?EKYAMUU6K)VG46>
MXD3A&<X*S[,2WAX;8BF>@I*-=Y9D,U3`426-C,-;VR3@QQ#NH+^C3).JB8A)
M-`,8!'Z+><Y\>,,M/".!Q;("#0.V4UC_)G)2<)7A#TCQY'T0*!](-4+5"E94
MBV5LG"=(8(8CNH&U.#6"06,Q]N5)S(:&QW.\MWC<8S8K'T`9Q<+9-.XY;Q<!
ME9!_`@7,\N6.KHY7[!DZNOV-?\2?_YJ"44K'&[:L$^U-&-7KYYFTC;/6F>%&
M42CG<3E)>7]0HZNGLZ>*62?6D@6V?1'GH@5OC+.@^<1VB4N9ES,Q,3I/[LJ9
MT$71D/6UDGKVBY##&;".KH>T8/U1*[`GX2KJ"=PQSJM-"72Z06PZG^+D9C9Z
M6F%Y)/;+V3.#D0#[EW$3`YQ!B$_0KQJ+H[J2437-LN4<XVHY-I^!##3&U(,U
M@6<N<)W<@@BLD&2QK$>S_S5GK&6>(EN_"Y8]'<<K"_S-=3^OK%#L(SC`.^E\
M$]Q:,,2#13H70[YA9XWOV/<CMC`^PUJ\!(G3V9SW/4_0.N"V`.8"IZ4S8\.$
MFMG7^LD5.D5\UD[34V+IU;*<"D!1%!@VI1V$:ESAC8A!!VRH>XW)T-0%,?E]
MR>YPJ>;QVEI`?0'"NTDME4G=#"@DG4'5UMBPG19LF]WJ3;=KT0`[,^%-S:#1
MV4.Z1"'I/+H$]UOIF#^SIIT6[;$)1I6#!R,\+=:<*S:?[A[>)4<EP2UII-R6
MX,/`AXR]\:5\V?L;\8Y7VOWN=]OA7IR.EHO1D)`^V,];Z#LY7-QGY4S`N<1,
MLD%D_Z><<Y^/J<7J3M!\.\!@SEP,$A+<0T2G_#,8&=$B_S8$>"00=#"8$+X#
MMP/(')<[TU^2!3C(>-@@`AFL"='4#__5!':9IHBF6WE*NYVAC0:#PVZLM5U7
M+T$Z1_!-FDV*!HZN#+3D_I\RRSEA"&^/B>A[9W=FVH>`(;?\?,988@_AWLAC
MP]7'H)V3!$#8,8/5(B@>DXC#0X>U_(VY=JC2/+W;++<C<*3$\2@)AU<;^X=X
MDM1`/BEP@>F!A$SA41W:)_DC.>R%_6S1B"809>:KC#OO\H2?6I''%"IC6N!>
M5@>NGYN!*^X?*_<O-MXO^3Z&D)&C["S1M^<MU!@D)P66NU$BOE1NO/+U7\H7
M<.\5^D$UA'<IC@?@AQ2-\Q.:S5NF)$S095PL?@GK\Y*[=#[G3GQ32)B'MQ)(
MBS`B>XYG#`J)1=5M[XT]B+TA3LR-!.H1^I2N`]4D+$DA'U2SA0'*R(,FL%QA
M6>0Y'\+D&_4>K%#21+67N#_W<?Z0R50R"Q09SCQ_4BJP?N1ZJN<6'$=[BKFF
M]66G2:W6C?P9WKO:GH+(%_"8GT7BRU^15/SQ+J[&]5D8AA?$B!$F@5FZ(HUE
M*@>/O$CPNN:MQ"$6/)"5`%/@1>&2;Q/^``63@(PF5B)]6(`!YZDH,.4?9.JE
M%A/%!35GF:\9QG#N"\^I5"H"\A\_2`7YLF%X9A.?'/,F2T31FB3%.$_![K&C
M8[#Z,7?R)(/8'1M/YK?N`W3K]:Q<K935]E0DZ,,VL<6$LG(];>)<(=-!)W*^
M2P@XLSI#PK<5S*.R9`/FL(3'6XC=%:%$979![I9-CWZ\"7L&(S?V<M9U=80.
M3K[D!U@9VE=UG'4C+<*[YV;[K.<JC1O:[[G*<^+%]T[]"%_1@AL@U/W:Y->;
M,,]TOO0=WX@=`:6+99E8MAPA!=E/,,7,1*$L5B)(M-A5(ST_D9IS<,*YO!KW
M";P<#XRB"]2Z52;+CXU;M;'3DHJT?LY+O_-$PDLSNG\5;(<+!7)@/Z#89\KE
M\H1&96$W!FKRM'@S;<*C/?1(L2AQ6`X$S[]*7-%&!A+5\B'^=PW'6,C3J.7#
M@CO.'&]T.F48V4ST,7Y*:HQ!Q$=DHUM&S6$#HU5WLSKD+;VO>H'</6*+J?%0
MUC$?;^K7SN(BJ;`-1@"#NA%3I2L@CM/BLD;,FRZP;C3+GCX\9(_2X<MNBXPY
M:E@DFR.Z-*Y%>CQ/<9Z#2_3,#^DRTP?^.C^[WO+<"^7G'[ZZ/_S"TKS9$TL:
M,4#8.<+_H<7$\F2-G@3WFR0@*'@.6&9&8#WY4OBHHR:L:H/KR_@[HU'B;-8\
M&8D*D6#N>)V1:Z^:GSE&]$FLPK%`D6-KCZK7EC!!D!X6LX'R.N:%UB*WNTPA
M<39Y1,KR_GBG28*;`@M*>'FLRG^CUU9%UD%917%,^9`IV-?(`D`.QIK-'CD]
M(.)LTH!<^0C-.R8#9`"-NTC)?'49AF,T/4EAM;E,@F5%0TTNMK[V!NV^G\TQ
MT!6)DVNQ^J+F7L\`B/&S6`BZ,=7T@JJWH`H>,37`ZO[<[.Q7WD;8YD;T5IEA
M)L:8/WI,)RC[[<>>RP?%C`5?RHY9'>PW_:6WJR"%1_IBW$.SQ,>^:-;X9$91
MI"7XYHPQ-<\C9$_SXI7`W36S9XS[:0N_70*\5ZCOS3"2%SY67M=(";('7N?T
M\G1RQS.MV,RC8#?/2/GXT:]V$N:2_%9WV_S<;/M(.H=U_#)8W3Y=4I$_Y.Y7
MO5>O&HPDQF$FPE0("&V1G[Y-P*LY_)5L6D_CFNO`@N9`SPZYH8YEFJJMV99&
M=>.GWE"?-7(T[/-/AR$P:^JA%Y[Y.GN@\PKIO)+1J)M'V]F'&>+ZLLT5Y!>,
M,S:.'&=\XJG%8U:BZ8=;W9'!-^9(_L']QW#%?]R#GQ<F;>@28=?HK_?I!#:Z
M?OV40=Z.D;<_,5PY2MP&BW>4!!X[P+T?3KY\?N]K"VQG'^:)QKP/EG*0TR/D
MM'=,KD$.+T4.+TW4>C.)@Z@-HM:35=O/,41(J@N"_#GE[/=FKKXW5Z9/UET'
MQ`75S\:\O>!\K@(+XZ>+%+QC'+YKVV8&=5Z]SKI0+,U!G5]I"QXT]L(UUN@O
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M?S<@7WM&=%W#B\51L.YXG)?)Y&,]3_80^&_7UE0$N'6I:5`C])THBB2\K>6&
M1@O^VU!7P<NWTW(4W=LQURW752TSM'S'MFE`/1I*NHD6."V@:)581]+-)M,>
MPF/=#!U?]5421)I.7"O43$."[6H>\=9IM8E-.FAM/G]O^K;Q,HSL4(T"E4:A
M:1J!85%=D[R,B-.B3[<Z>?DB^OX`V4YFLWB>9&7Q9S8?'T"O0W55,T+5\PQ"
M'$T+`DORT[=#M_7N-1O)[:9W`SU'T[]-'GP]HCYQ==-T`TW5/%]U*YVSG3;(
MN;,.>WTX^0=RW`I#SS!#(P@,S?)\AVBD0A37G+:$:*:V#LO>1<,A9&YCK*:9
M-+)=UR"1IH)9L)VP0K76++_%6$VGUD9)WDHF#@S-DWL$57E,.*QWE.4)[%M<
M`<;/WVK`/K#Y[!/'L/DM3N<(`>[F*2*R!"5B(WYF$YK_3):?IM_B[WLATA-*
M"!AQ-8R\("*NZ>J^4R'2!\1N`91;=GO)IUW/ZS-PF]2H9AA1.PQ,GQH>,0W;
M]BMU#!VK)34?WB'_B`"0W\!""IY"2"+7]&`3T0PW=#U7*IZC1F$G"]\;#^EV
M'D:Z&@94,P-?MYW()([AV9*'=N!&+>-%WRL+_Q8D_%VYS"'#MO8EIE/A?D^+
MZE>?8S3B?R0XFGRS%36MT`'?QW9#U55]S;&-RD>CD64.W#^0^[B-PGWR;#:#
M)_S.`,Z*76]#)7:D&HY'-=UR3!LV=4N7;X,0VO(W7O]-<$^!>PY5U+;1!-3A
MET5):(&[#QZWYA`K"@U/[CV&[@4__.=:@-P,=G>,<.Z*K[<""&AT<4H$`?:Q
M-4^(L4^180MGX-9`_4)6TR!>NJH2Y679,?!_(T8HFU.>%CA[7`RCGV:(K`++
M^/5@/KQ`$E:299<^AMRZ`;_,)#V.'W>.G#YNF5<R]/K@*>E7<MUYUG<E(VZO
M*Z$_\*<FE_8T:?!:IDZO[)"#0`T"=:Q`K<.O'E#L>;EEOZ!VXE-6S`3DL;*(
MGRN8Z,=D/LGRXFA(J(JPHEQLZ1?=XMI:BR6[R<\:/U('-ZI>ZJ5U/K\Q*].[
M%=[([*NH+/]X-IF[^DX&.C)T^^3LN@JIP>OVQE<;#-A@P`8#]HH&C(R(V5]_
M\U5+S;$&[$J2*J=D89#<+I6T*$KF9S,`[DORK,E)/.MA_WDYPL31QRS/;1]U
MI[<)'I>BI*=VU`9]>,/Z<((94V]%+X;4VV;>_IDMDT+)DW&2/K+:Z@5Y!73(
MMUVJ>3S=N(:S)XJ<TX\DNA1E'S)!@VJ=TT6W3C]VZ*VHUI"C^(_/>;*(TXF2
M?%\D\P*\$NQGRUCGVYMW2@8#^;I@F*_K@HQL_42C+-YN4G?0J$&C-K)+&SG.
MH%%#FJ0WWG[+EO%L")->N6!^FLD<EQY:]%<TW\6^8ZKJ%U,XMT?$[@]\[F"6
M78KT##F?P9A=D#@.QFR_%-K((OT-$7[WQFSOB4N]G3=4-BVGR]7FIQ$I?8DD
MKK[_4YTT`UW91P9V'11=,6U.\X#G(5(A&_./41%,_QVUPA.?`-YV1")/9O$R
MP;^D<_C;,LN?E469C^_C(BENVLG3?95C4()K4`+R]I7@2[+@,^T*=H!=GH='
M&&`$!<ZFRJ2CSW$<+U*(WN%6$ZXJP'14%G:+;,YX@`*^>BT6'Y[2V4RYA7\_
MX!/P>G0QV87+)'^0!^F;-YFS?HJG^W1\#_=2#.49MJI!"=^+$M*WKX1^6^MF
M&;K3J!'SM7:BFT'NWX7<ZV]?[C]7B(O<WV(N&"]/+T3EFCMD=0$[G8]G);(9
M_E64.>XK(X6/<('=!8*8HG;HCM>4CNFPFT<&=<P6:DPG/71\H^E[ED:);8>V
M;9O4)QZ5XY2,(&J-%J..U3'DM9..@^G=.I'/LDS7=3W'\VS'U72;J-4X.57U
MK'5Z@5C:,6[RI03CEW%QS^=$A5Q(]IV`9T06L7S?H:&AAYYCV;HF!SD1-XS:
MHR>=CIF>780<2N^.:7-A8*N1Y:F:ZP0>"5W#I4$U*M/6:6MB'S6/(CA;)#GS
M\'9R>2/)@6%:3F2;Q'0C$`S/]8)J1)M*?'>=9-/HD(F-I!Q%]E9AML/`9?]%
MID=`#]U0SO7S-3_26YS6S([IOR>C>YN0V"$-_=!1==>.*'4\C6AR,##Q0U5M
MD4[,CG&JIR%]ASZ:-`I#8FO`?,VGIJ.[#JFF*9KM:8HZ[9CJ^4+*/XNMXM,4
MCW/]+B(5GP<Y>W+<H;H?^8:K1]0T;.J9(4B)KGK4@46H[;'6NK4J+%MH.9SH
M';S6B&&H9A!18*)M&6&D::HD.J1^RY8<0^ZWS!W_;YGFR><\FY3C9?J8\!UT
M[Y&E>FC:FNG34/-)Y`11Z`:56@:T-;*4F+K9R>F-%!V[@%WS0ETW#$/-`$Z;
M-GRP--^O=ASBMKBNJYIUU`+R9)K`%CKYN@0_Y6,*E_"1]OR+!-[;?\>S,MG+
M,Z&J2XCE^H$*ZR466!JU&O3H4+6U"%-7R>KHV)>2U=-BMHZ?-CP_H#8-"77!
M`_`MUY.+\74G:DVM/,UB]I@^J7F11?U`UPQ#"QW3]O2*^[YA^-%YIT\B&&!/
M@0'[V!H15/%)88S:ZMB_E&K]]",SV<]_9:FR\8:5?86+X65XRO4MD6?1ET>W
M$HO"F*B8,7I!3;.<J<^O6)*J!X^UIG"V)Y`=L@H6/9YK'1L'BO:RE!$F4/-$
M><+_F?H(#)52W,<Y"%DV53:)&\O2P@?6(%XNBR7\`Z1HI#RERWLE5L9QGC]C
MV/W(;"O<Z4?#N7$4(&<&J[M1E"!]3"<0K;/'_$AN=/D=IX1%\^E<P:!#F68\
MY3L'X54>8!'WA0*7PO/;XU>1,1CB%XN$;7"S9WC8P=IQ8FTXJ)KZ$FT6%6;[
MDFR6UA0B+F%]K?,<AHL)ZF"[+LYV==@:_&N'T`FS]A07BC^9M]-])^+!CYI^
M8TOKUL\K_/F<M.O]TO[7U^`7)H/G?@?DBM]!S[3C.UC=)$?LE:00F\[BHDBG
M*6[N!>;5I?*P;3^[!0,;RZI34=X6Z22-\V<%_B`*L0(!#2ZYC6>LD%O<)Q!C
MPC;\#7Z!`_OC^;/R$$\2)85@N!C?)Y-RQDK#RS)G-Q8%8T;31#@*=>/%&>WP
MCVKMM/0D-F<5^[[)_T69,)@$]K+/M8H=;E\O"P/I?$=NXNO[A`%<_!BC[5%F
MHG@CRWH3+.MM]!FO)=!%6Q??W>7)'7:&3>,T7_5/)A4#BN:Z=[@NK*L%_BD*
MF\F$!5P0)]4-`*R)ICZX.ZM+8R\PTFCS!S?WPMQ<YK&"*;>D*5^+;[?7K5LU
MZ0U)Q%:F$4-P405QYY,CD3$]1[--,PC#R(Y<W;.H[58)2,>V@E9AVM97JY`O
M(.CX%6Q+8/M^2!P]HD;@&5ID6D805'547>]`[7*<HU>0C9-D4D1Y]N#7'6YL
MDN"NNJ31K$M2+])4BSJZY1/;\V@8FJ%N!X:I4\VBK>(>-0QU/5N]D9+-),L:
MSZ<I^'RP??/$T9[%F\#U7,]T?(WHKF^%4>28%1XE5?466I>IJRK=2'LG2<>N
M8&=IU7`CVP66AYX1.+86.&J%`0J"U"ZM;N;]GO1_A#VP@-^"KJ>=(E-A=[&:
MW+Q8YB6ZV`S6:SI.9G_#RYZCG1F72Q^\CWDX3_*[9Y!=#F:<_`ZR4"S9->7R
M/@,+]MP!^-441L/S-"VR--=57<,!P715+=0C$$O'!)UO0Z)N$<65]1W.!O(*
M;`!UU",S1,MA:;9!=%^K,0!]H]7B0,SC^?!'.F>D,4?J'ERQ)-^[%FFZ@4W`
M:!C4#*.`.E$8REJD[X&<;ZL`[R#E2,)W&!([U$WJF[IA!:X?^8Y&C*I-`/:D
MEOEV#'TCO_>C_DNR6*E][TNY[Z@Z54%<PLA2]3!P0M^J&XZ,5H_4!J+7R3B"
MX%T=1XYCA)Y/@LB)O-`F'J%5^XYAV*T^&%W;MM\<1O<7T,<\'8.'Z\?%O8!>
MG]^YZ#-Q9WC?+@+/\;W`H>"8&*9-7,\VJNW?L<V6`_.!V-;Z_G\@J:=:\2Y5
M=PR7P+X;$EBW&IB^7\$-$YM:+;DS*3G1>K%7X9]QGL?SY3,#<H]G>[EN`8E"
MS0<AM$+7C2Q3]ZL6(=\S/*UE;.EZ`T4G#0?1N<U)MH*`A)X7^;:C@E!93D2E
MION!9_LM%]-8[PDZF$[Q$;C_.Z_LO4!8FON98[M$-WT-O%XWHJYOVFI0FU>M
M&]-V-^GK9+66,DV7B.&Y5WNA$U+'\SS?"2(2J43S7$,VG?J69;9H_0!ZK+6H
M%4]^,47;7KSY_^Q=6V_C1K+^*\1!@DT`Q=N\-[,X#[P&`;*9069R]IF6VC9W
M)5)+4O8XO_Y4-25*%G6QI*9,4@T$B,<6J>[JNG?55ZX=$2L*B1GB#-K`--<:
M4X5(J;$BDZH-\W3&@@YJ<=O33(>:GJFK+E5!)HRZ;,HU]4:!VD^:J6L-=CQU
M44>TL$/QVP,C,#TK("%XD'0=A&EZLYA5,W3:D.7S*-7&,&+715MI>:ZE1ZX-
ML4V@UO7:`9CY'?NQ3/HA^SEKO&]H@%OKF!ZQ:`1&`_B\KN3U@<&:^[.L=_/U
M'*+0U\]34`_@B./2Y[B'W]F)B0F0?<^*B&Y38I@A1/6F7NM<36_$(QJ<@+6]
MQ+U+N6#1APR:!<ZIKU,GT'P[",-`UW6GEDV[67\&^VARS3L7O6FZ?\O2QZ\L
MGYWC%>HZH;9O^0$$.XYG.ZJ]KIN'\+[A0&GT;6?"OG6<N=IC[IYFD,#5(A.U
MG@,QCQE9M:(A0</Y437[K-46+,['3W```7MFTXP?@8LV[Y%+I(\2!^OYFGUF
M^4.6SZ(LYVFC`J64I07/1(9QGNXPV8=LH&E31P/_G+B.$7J&H_NUXO%)1!J"
MB8[@U@8%+OV:5#FD##3=)IZA@H<(,8MA$0_\@MK)M\-F+3EO/!@"58Z(`SA)
MNNT&Q-)4$N@DHD;='^#;)&K44)O.5A:NMX0YHM6T@!+/(A#L$<<#ROC^6D]$
MIM[PW%0"H5,O*%.4Q:]5*]7DE_Q4AU;U'-=6'>)'N%G7!E^R3A.!-]`L6=?T
M;6TO<.G7I,HAI6M9(=5"TZ+XP2",2&C7WFNH.4VSK:H"U<M'4N68%.G$ML+0
M]HEIN!'U`CNJ4PVF2ALY<A6BMH%0YI@?8A$GI)YF@4$*'0VH$M9VVB)&LT'2
M-`7:Z7,(<T[GG(Z>MJZ%1N3J%FA-U2+AZOQM\,B;;:OJ>\S+SAZNTU9]2)PQ
MBT`,!V(<B-W"R+;@B&H?T0\:2DY7G>NM^F!&.?(B".M]JMF&YIA$]XS:S?$T
M;X?1<K9R>ZVM_(BBP-0-N&66&T5^$`1$#^TZGO3"9M><JNKJ>PS+OI4O$Y75
M)6V0%.-I5BQR=D+G362806CH5'5#U<=['L\EZV1XI`^L\V9-,P6SNWVIUJFJ
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M.;:K&X&Q[M:.-+?ARZIDN[3CV'(N7/RA4C'?L`V/N$0W'#^T+<2!J%W:0`UW
M+)ZTNGBW])?=/:=WG'L6]<##U1'1P@)/W:=&[7F%IM\H53'U9@[BE,6)W=FA
M<,FGIN,&H1K9$#'Y/H&?:O_=T/W&?;9)S$;@T=[.SH0N,JU0U6TG=&W=TB(3
M,VKU_8!'FK>RYO8-\OO7)6P_AP[)U2-"/=NT?=B1"5$*J6$G-*H%C?L.PS%%
M[0?=%S;!C""<8.&.QXO9@E>8!^PA&2>GG8OGFS8)'-V.0C^T(L^QK;HH`>NH
M&E=X<'Y45[>V<FQ)%V_AT%&`G.BF2FP*$9>AF89GT_K"WPN:UV4_V99J4.?"
M+3RS=,'^`/OX""]'9(=LFHQ?3P@=O4CU?3OP(FJYEDM<0_=JRKNN2EL/'5L.
MNO[%E'O$]QS#N[,9NIOH?L^S%P1TPWM)[FW/,NP.4_X#9UX`XQ?@EQ>(`YK6
MCCI\$8@*>!_P-U9Y[#$VE8%?M/J*+^[?-AY<-D%P)UX!7V4)-HJ?Y+U-+)\5
M&]"BM;.//1VS^-^\]@__'E>0P.!1LO%3"L[1X^OZ\[Q-@[?#XVO^O/MRI_R"
MX*4I!A(;2]OQU_5*X4581)0#%\$?*R!&#MR3+--R(Z5\G2.&'T2N2;4SWBG%
M>_,@<,&W<5AB_#ANCC^^W`L$-4"_"9#[79O!Y?*.D>7B-NB.8=.;=1W#6]WA
MM!V1EYWB==JMA.GJ+E%=W2>&3@-/U0.WK@&U0J=QZ6GJ-MF^K*F^]IV+.90]
MU!P+-*7JNF&$%2V6'3IU66>@J\W[<,=JI`]/6LR1U)H;ZDX4$$\-O2ARG4BE
MZ\L)0]]5P:699%O-GTJ=@Z7_O@W.3>AIA@\*T"8A,>NB*"36]H*HJ=+W$.@+
M:I'EGW[)LDFQ77UQ[.14QW1]&KF1:4:>!];$HW424G/\)G272K2W"]NUA#,6
M>;"N!<[3T^`_,'P1#2-BU=ZO;X;-.GO#-+8Z;@0M\MC-LD=]3].HZ056%#D!
M5L&M+U##AI=NF91J+1'S8#D<-?7(5)V(A-0ECAIYZV2_%H6[+GHIO82@7UC^
M#);I9.X,])`&(:Q(=0TX:(.Z4:WD;%=M*#G+W(([V[.(\U9ZB$4-/0!)4FW@
M1DT-J$_HNB)(HV&S+\DF+:[T6.5AZ`6NI89N1&P[M%W'7-<0^Y:W0SWJ#FV5
MK@>!^E0@JA%H+H3Q$;4]SW+7%ZJT6<BB:C;=KZ+VKW;9N__I`=SA;,&#DI(5
MOV5Q6M3=,>!U_%'#49]R<^(XX/SZCJ-ZL&(35*M;PVGJP#I7O3DQQ%V<5"FR
M);TVD+HQM3>`1/*0&F^Q4SHI\#)K&0T\9--I]@),\?/9-UN7<Y'SCI%8&RMX
M`S1.5G=IZ/>GU;\WEYAF.:B3MY>&9!.<7!@:_!8=*KQW,)C?KZ8D\<N:><%^
M7OVP&8_RP4:[`>1KT'*Z<P+J._#?^5K^]W]L\_L3H>>7#ZKG/D>N_87#W&!/
M1KEW;EI>O5S]`\85'Z'E#OIMJ(,QPWZ$#4K0\PA(]Q8VO--BREG9DOG$,]_[
MW1PADZ5Q$$B'IHJV.<]P*_-ZV*T[EV&O2,H^2'IGB#5<%2DY[A+=]Y9*M.\Z
MSIUAJF%Y??.1'DM7"")L!'*?!AGKAK"9[%TY1WRNS<GJTN1('3`H':`1J0*N
M%!CUWFOX,UW6>S2*3\[Q6+4+@WJA'NT)L;UX&51'JB;,$I]-MJYP6=LF7(:3
M4CA/H"-UA%G(FQ=->0OSP6+9.^E31X9E7$O^AB)F4J*D1.TEEZ->S9X-19[D
M5=D>PB+D.,O'23Q5_%7'AKPO^^@<7(>8KW.$DQQW#N'D?=F9]V7O=C-ZYT:H
MSLC6A!4[=>6<I>?='<^[?R)!1S:UI$A<R7GNO5&1URFMF2;5$F::;CYI*\.-
M#J29AB.=UDBC5`JGO%$9AF#V3OYT.J+BO-1;20%+D9(BM;^&SAP16]Y27L-T
M26=3"%?IP%63;($!YR52UWGW2EA)[U'R'67,/A0#&V2DFRU=#Y]"LZZPCPR=
MI3;K$#M*;7:J6^;0EMRR6]1F&P[;WSGFR\[/'X1TO``=Z@#,5+Y@D]^2^#Z9
M\F'!7T]$E3(\5S/,P/,UHJNVKIJ![=9X<TYD7!55RIH+1Y5"\BC3-7TDJM2-
MH4HYYS'1>T"E+H6XDJ!4$I2J@\])4*HNAP82%TB"4DGFZR#S71F4JGM9E#8\
M]WG\FH-GP=U=-IM/LU?&E'N6LH>D+"YV@.LE%HOY@9JL`PZ=/2_Y2WY0?^2+
M@1>)S)')3,Y%O-^'1(TQT@4VV7;][&52N:-)9:EI!J]I])%#;*EIVO3&AN%T
MU;.@T.O*Y@P3@JM125WRN;1S?:[AMF$8$M%*1O6R*ZDV><V)NS<N#C+)L'[N
M#U:P_)E58Q;S;+(`D_<2YWF<EJ_<VG7)V.FM&[OAM%FH(],6ARDW=$^W1]+?
M7],Y'.'21KHJPT@91K[+K!;5J#PE?LP9FU4SPSL611HRBMQ^SAQIXC!9AR+)
MW1/:_EK#WDF$+25"QI+O-7H>F!JBY&P>)SG/H2[FCWD\81ADP@^S+ED_4X:5
M)US56I:PA-+@/=\>*8+^&M(A"9=MBL.M&;IPW6!8N;J=+.-OK!@I4_883T=H
M4A]84219&E=58ED)K^B2A;7:M[!#PQ301R8QA>F"&X$4Z)[T]]BL#DVBM!'1
MQ"5M;T2B^A[?=D[^3N`JV=8NFGR#J&%4G9'NM(2@=XMM[5*;26TFM=F'>65D
MI%DM!3JWJ,U.!NDXIVN_1?TBK&]?V;?X77YLU=6O&>^1C+?LV%:W-\CN*2QY
M[.@:X`H7G>6JU>\2B<7<T44[W)#"?R^*,GEX%<JO7CR-TS%3<C:-2^"L,E-B
M/@6D4+(7S,%E=3=FP:^\QMELSM*"(X?P-%S=HQD7*U@/EM8('W/XYFQRUTS3
MG2K84F+Z(#':[4A,DHZGBPFP%H/OF,6(:C/-B@*!AY;Y:Q"05;%Q$4_A#ZMV
MF^).D0)Q&P*A#U\@W'&9/"?E*T@$5_GYL6+[RI#@1QNT.?'[WXMKE0))E!D\
M^U2@<0+91``112Q0UU(A3!3D(%Q`M<^5>N#6<9Z5+"UQDN##HESD;$V8[!X.
M**X>@P]>BS+?J7>Z`B^:PJ_%D`&T7JWG5BQ1[[)R![C?L&*3G"&'\'U73@AW
M.N#I!5"I?K"8HU-1/0?R`?J4^RI`\VS&KDHP[8Z()5B\81BJPB%6P.:>('Y[
M?-I)/N"J.$=TC-<,"++C$V!?I(&Y#0-CW("!N:I&;!O+<8D>M#(^VH@+,+J.
MM4H$%?K%_1LJN#+&R5G?&7?J2N?P=WQGKI70"!^;,S3";/JZ(](Z8:5JO5(A
M^W6G1;8VB]P6)(6"[*,D)9LI\(_XK;O`\@>$/$3_^G$1HTK#N!-T?SSEF)X+
M,-Z5ZU"R?,;Y(EM`4+H<R[M6I"/EY2D9/RGW<5%YXOBQ+'W,L+\]AM>]%@E_
M'%949CE*@_(P9:Q\LX;5`5S1&JN"C<L5T4/!-&K"3>.`)/]:^V@7Q75;WRA?
M01IA'3D#4=L9`QP3ZA<XYLD"I0V\B[R,X1VK'-0]0WG-V7@:%\7*,ZP@E1$Q
MC'LHRT<YGFP"[TS^JI)3P#DI>\S`VZZ]ZM5KEX]\_O3%_W0G':6;<)3,X3M*
MT0##ZLH]\K,9D!E3#.-%GF.,7<6'.UHOJ@P#"OL<@JEO//:&15W-"!+!)ESF
M"F]%0UG#UU"-Y/DJ5\X3Y"-E`2X$"O,*#927@*,;^,(0&W3]^<-%X>P;WE&Q
MPW=2%TO5D<$/!^<U[)OSX"T*.)*B<,?_721%E4;T7C?^=<+$A]!S#,O40]>T
M?-NUW$#5K-7$!R\*KCOQ0<5ZC):YZ^OF2`&E4GK%8C:+<_A<P<\^AK^.:_^0
M<\,B'S^AZSK/DW'M2:XO=1[0P#S'TP5;/8&N*-YWXJ%P6Y1N#9XHX$OQ]S7S
MQ>OS4R;P5LS/@=^,\>]Z/0EF_]@TF8$3F[_RM[XQ?060`^S*RL4&UA]CHA`M
M'<:S?U61[41AN-@*R*W^;ESFA#TP;CM!J)2X+//D?K%,2_\?9E1'2H*O>KU;
M!P[\RZ=L3:X$DQ3/"7#%+'Y%+W\Q+7%!\03/$]O^BQ4%]WT=+G'EA^-(\'Q2
MD2I>O6[U11M$VUS20;$]EQL;H-%[F;RA\SLYOP%8_C%)JT7&BS);_:(JR.._
MJ:RS17FYF:`9#\:%,QY,A\Z_G3>3P#GW09N<^Z1QVH-]+S(7J:G]N'CBFF",
M/S`0=%!:J#TN]H`DRJT(KNI#3:5N2G"B,WS8&^HBK9V,Y92U$]AEN``GZDC5
MA;5?W[1\#-0V?^(A-,^SP<-5L-.&Y`P'T4"3<`;2$.TEV><<D=7+UY$RG\9I
MA;6.'N\<PV5IDN`Y@THP<VF0]M+RERR;O"33J31"AV%UB"FNPTS:H<'9H5_3
MGU8Y8RS/B/-QE8*9L&<VS:0U6CWGC$Q'(D!*>W0D0)*!T3MR#425%DE:I*,I
MNF4IGS0_C]@R1H19G^91MY?@%RY0[ZZ&D;9I7_)NHRI!&JK#K?XC0YS3=Y0N
M4AX'9LF"S6*7S5J@!LW.=2T^<'#UD&WM2.`MLI3NV[2VTPS7R_)9Z_;V"!SG
MD.RQP%SFI523\CPP:[T!TK7CIZ_8]*DD6-"9/"2\0#-E9UR$G\"4HE`#JY?R
M,M/.8O5>#SGP@RC61AIM9.A71`_L`QL)3+==CB#8<E_#67O]P/5"J*'XV+$+
M^K-J_/^M=I$F[+[<Z-39C)6RJK%AG*6<Y7CWQ?VR8:AX8@QQLT1LN2.\>*![
MZ/U=0/OZB/P-F#X_*\HHR[\\Q3GS$`_A<_R*MWTN8L8\\F&-A5OWH7QZ6']P
M^RVPB,]P'F];F8XW(A'-,'5#I:ZFNYKGA3H-PU4C4D`BK?5&))&'S:GS4X4K
M\08,,6</4S8N5T@76XQ<E/"_JD$&02OF+%^VI6/W>UPL^Y:*G\]F\/5:G?.V
MZ.QPCRY?3,\;::HN&97`GD0UR:C6A5TREOW]>0TKZIG/65?^OFL_9_9DG7)_
M'\F?/0F4]SLZ]#R[0$^T"WN26W:W)_$T.D`OH!;_UTMEN>ZSZ635G9PSIOPS
MXW`9X1NX#%&AW?6YK7.S&B2_K?CM=T1GN8C=I,:[B`/U#^#`(Y3\:)[<"0O4
M4EY?*D/)BH=947B=E60UR6HM:SW):I+5!&FUD['3AEK&X:\@`Q%;/EV<5+PA
M7%CWTK@7UW*=@"CIR:VN:;5.K%[P##XG1UM^C"V]GOKJ"K=U0D-U1PG1]JO>
MNW+R4L_<@I[IA<GKA!+JAYMDZ.W#O/6"9Z3ZN@7UU15NZX2&ZI`2DM`J[:65
MNG1E*`"NB*4L7\+1QY-9DB9%B<5^SZS&I3\GV3FXYCO==$3)5%>.OFT3+2WQ
M@.7!4(7E`Z4\2'GHO3PXXO+C4AZD//1>'J@M8;LO#C4ZE.1HD[!_[`%X;#4"
MN1UX`BH.UNY<FG6%TUK/2EZ3J6[5%MZ.Y-KB:BZDY,K[!"F9PNBH:<*&`$C1
ME*(I15.@:!(J1;,CMV.T[Z%I!:]5[$'1:(?/!.%K=86$G8+0ZLP=O>FTY-OO
MH$M7..&ZT;<@,1J8PR#UD-1#F\]9MB'UD+S8DFI&JIEVY_A:;6$I2$4C%8U4
M-%+1K!2-*:XR[684S<GXPH?P8*^(YKH/4#9@]^6IN*\V\1W'B*A'5&HY3N3:
M/EGAOE)5]5K'?=T4,Q68K6W@8[>L,;84)`@OO_@T+K-[EJ]U\?*OVJ@"0T:8
MV*1`C-CL@>/&5E"PL&X18+"#P%]U[#O-,BW-%(?"ZEP(PFKW!135Z<DZN[V_
MGD#A]<N9E/01CV74%W3*-W92,I1DJ$L9:NEFK7BJ)12L[A50M%M&_)Q-GV%M
MRCAGDZ14'L"7FR;EJ[!PL#MT[)PD"]=T_88_Z$1#>D\@,T:PG-;)U0NN:3M?
M+!685&!2@4D%UED%UI/$A4B2?6%IDN7*GVG!Q@L<RNUG*=\GIBA_S\J/Q7<=
MF)(?;K^M3D5JH:'H$RD2-RP2%3FHIFK"^&4H<B'32(?PU=.4C6'_BU()-IK1
MW47YE,%#K]PJRY"L0ZII.,U+^D@G$N-8"I<4KE:$R[#:GV(P%.'J22Q^+5?`
M!SJF2IBR_/%5B>#8A;H!4B')0.06`Q$I%S<L%]00!I8_%'GH>V!^%>N+=<I1
MDL;IF"F_IL^L*&6`WFW5-)P8PA@9FD37E\(EA:L?CO+@14R&Z?_PXWE2PKO_
M8A,%R%@P);N';^*M8_+V_",T4@NCC#]X^H>XI/P1VG1%J&1D+^6I/8P^O274
MF>'*4XN9`;7W'D`%TX<-RC(R&5*I=%?XJQ/5T)TI>#;)B-C"QJ%U_O!E$D2J
M&JEJ/NB*:&2*NR3J_-G?2"Y(),E^8T7QLZ+\F<:S#':'*2".4S-)BC&<=*DT
M:'?NP12+^1Y"(N[U`5`;>U[RE_R@_L@7`R^2@71_KL@W&J^.(8!=6SO^H(]4
M7=ATIR93B*7.!RK6'Z6P26'KX.54+X2GPYFKVY1`2;B/3K@/Y\K=L$:.(0?F
MR%R/E,X.2J?8],>M"V=/TB-MDK!*E_B+/,>*V3FF3+(4H7RG&6Z)Y3.AMVA2
MJ]WP)?\/QL@@+0U]V$^>D[(771%+F9^0`B=`X,R1:EUMV/MM")PLNSGD3;3B
M-,@8J4OC;CH?%5QO#LX@;M0-#6)*<1U,9].L*^PC,SY2FW6(':4V.ZTQ8Z33
MZXW[ZCSW",R0[9\#=K6%;1"M45ZS8S;66WU@S-\.B?J)_T9HN*7^J"A?G]A6
MP5'.QLA'$R5)<5H6;V'/4N4E*9_XP*RD*!:\=7TY0`L'G<7I:WV];/^C4!8U
M&NQX`PTV1318>'[]%?!>?`4.Y<+8+,:Y7/?QE+^^>&*L+)08_H,')HMJ&64&
MORFR<<(_RU>^?.".[V6Y&F553E7P+WB[0WA'@@,R6%$J[!M.:8/-P"KY1WDX
ML-P:/G9WF/<F^^?(-8>X[1OW%L9Y"B=??&;UI+ED[*:3()DN8)NG3H)S--=R
M(NI0,S0LQ]8,VS:7D^!\2L/PJI/@+,%<BX<,FF^\F,:KW.\]DHNC*DPJ@BG3
MK"B4.9QH@>147F+.1]6HMT(.>EL->K/NB*/;`N>\J=:%@]X,>NU!:*0GD]?D
M!F]V@]?YPM[?+EXPY$I`MM[N=K:^_9%@7Y_R_V?O2GL;1Y+L]P7V/R2,GAD/
M0&MX'U73#4B4U*C9';>[7+N-^32@R93-;8K4\+!+\^LW,TG)LG581Y)*4@$T
M&BZ;1V8PWLO(R#@P1G\G?WO*T"BFYMVB[1RO#0ZX'$#?EOIV2PRIT]0-&$^(
MGH<<)7ENG83VFF*WU^R6JG&KZ0*J!JH&K`:J)H2JU=1+F":Y"G266><IRFTQ
MQ:F7)VDM2MF@#-N`9F&$U5T:!(T#C0.-`XT#C;L,C3O<L'LK);OU!AS.V1'V
M.3==HLB"6T!9F\+"K@W)5KB5&+V,3`?P/`!)7!9)*+(D*]QZ9@-+`$L`2W2/
M)51#TE3N1T7`$L`2P!(=8@E=TFQNI5HN@R5J.X#JC`,#>7F>A@]%&<>>)RA.
M8IJ^D"911$:^3,,XQJ5V.6W%5)E?]YZN9X"!MYJ#M_IRH&7S*QT(R`)D`;*6
M]YDFOQ99`"V`%D#KU1[4N#E].P^MBS]+ODOQ!*<T%3_+:?8X>6U(@!O4`K'.
M5:2S97Y0@WITX%D%N`'<`&X`-S'@IDHZ``X`!X!K$G!0X+@5AW!&(^`\RR&<
MGTRG25S6QGI*(J)$W"*-H>AEO>+K1-'+:U/2^26OGRZS;A,D.)=K"G("K@.N
MVRM(V^(7?@ED!V0'9`=D)RC9J98D&S5UXP2R`[(#L@.R$X?L3,D`LA/7S]<\
MR]4IJ"&.DVD8UU76J09AM7X9@&42]`?T!_0']`?T1T3Y0/[A-EG^QNJ*X@!Y
M1`C>(ZY:!*T>?!YRY'F!,>:*HTJRH4B&!1E2X(\1*2BH.Q"S#<F13<G6(%,*
M(`80JV45DR690$S3^$7=`<0`8@"Q5X@9MF3HMN0X8"C6LW$[FS=@M76IRKN/
MZV@RP7Y.V[>RIJWA,T:L9W"8ASA#:Y(\]C-EQ6S'?GA'AU=KEE<!/.41!7G0
M@2QZN7'N?UST@E;YK3H?R*@KU"`>"[1XD05<`:X`5X`KP!7@"G`%N&H1KN!L
M;^^S/;9_Q$$#IWLGA^BU!KEU'/\=+3U1-`\\JZU;1+L-TAH.$`&D`%(`J>!'
MD`!2`"F`5/!#S(L'Z8D9.^TOP#-@0:>L!,\,I^7&M#'U.AF#%Y&)V*J$0[DG
M:XU+IMM9A>"^!AH"&CJ8ADR@(:`AH"&@H;/2$+\.Z4!#0$-`0T!#Q]$0M[:I
M0$-'.([$<_G6ZI1[):VS_S2L`B_>>KC0(F)>5$(5WO$*A;@$]HM=>!FN%M$P
MV(Y`=1VDNN9\;T!U0'5`=4!U%^#?`ZH#J@.J`ZJ[`!_BA5/=BG/Q+ZPCVL;K
M5WY>F<".<A&-D4_9Q<W'451]C1^OY"OV;R)Y?_'O#>_^%DYQAF[Q"_J:3+WX
M,]HV^$T^UY<PR)\^J?H^7_RMLNY_\<'Q@H?HWD>?[@T/RW2:)R&:@PN4!D2>
M-,,5N/U?D>7A9,Y57[=X?U^\C&;BS=C?7L+\*2ER\HLX"PDM>7F8Q+0%X2S)
M<9R'7A3-7^N_A'&6I\64_"%#Y"DYF4Q*?NE'149O>TF**$!/'KGR`>,8>>0!
MBWM[Z.ZC)[('!9A,,_%_1\F,#B63Z-"8X"FJ9BF>X#3%0761%Y.?<!PF*2IB
M5IV&I1F^WA"3EV8]U,]/+EA347'%T>S3!=A/2HE]HL&WI=3_5I#Y:8J$5%G1
MV`#)#^OMI8[YH!*5./V"]'^5?-BW*E+_R<MP8W/4>BHBSXG(;[E,C(FIK8.7
M4(JS&?:I/D=SJ4IOI763%OFN5%5["'VENDN_5U*DJ!_'A1>1W\V2-$?DJG&2
M3I$BW_P7H?V4?F@TQUZ*<!S@YF3SBY\G#SA]7>DJ1>:COVQF84S^/RUYAOY'
M9/$1PM.%X,9)DE-$(V?3HZC,]B`#;G;(7_]29#>/GC?[=.\_X:"(\"^3D9?&
M9)7*[G!Z3_6`19CWXZ#BXF_T.=^(^`<1F=Q/__D?"/UU_2%?R)#C/$GG;D$D
M$>=O[Z)3HE^0J-./5T/*,K]J__@VO$)A\./5V//S&T73QLY(L0>:/I`=;:`9
MMNSJP\%(=U77-?6KG]ZM3+NLD&TK4E-6US?R5>ER1724+A($5N%"/,AKEM;7
M8+%^J"4\^]6,<&9'9-2R(!^*`G*21%'R0B#Q:2?N]M,FYSAE<@ZTX(]1[95[
MUBS5U3)]]-^K#XTI@T5O-G+*&^N6VW;BW<C+#8,BDSE5.U*B0I$WR_"GQ0^?
MW^\'-^]`EE:OO3%%;(\-!!O+CU>6\X<#]R[5C<J1]]D-OZ_I^YJ97TN*90KG
MEUP.]Z/6&764'?I`EKN=0SYA,IRN2,(^3H#T-O:OEY(,'Y(HV+;<TB=O2G;<
MN`Q#^"PH)7^EW&@[[=#+O9M*UU9+JNW!E%^]%T0V>.3O7G1(Q2CN*-\J[PH&
MS&X3MM89O^.>$TYSZI`4_Z,>59$TVZA=7JU0FVW4UI@V7?`Z#`P&#':<J!1+
M,FU^X=:M5IM3&:PE6UN>(OLM27^_">.;69KX.(-&#^TN\*L:DJW75#*IN[`7
M#^'"V2>7"RE-EF0%(`7ELCE)]A;G:'GB6X]:05@K;_%U(JQ5MR15$R`Q4Q3U
M`7^'H/X.8#-@LWW8S)*AA',=%IM@<?C'3`RB\B$J7XBH_/?^M2KJ/2O#5W,O
M#KPTV!KQ6&0XH)&P#T48!>R6?#ZCLT?3A`:/DLM3^A06)KI\1/[DY8C&_H=Q
M7@84TT?@\FEAC"9%7I"_SI(7G*)9Y)%9,?IC3R.79CA]#GV,[OM_RGJ([%;8
MD-FM[Z?CL0%#6*9889GAZ7[<?6?R@]+3VYL<\(.B]+1:TP/*O(!9A',6X[Z.
M]Q1[P;P"*"&'))W183*TL;R<)48S)ID`SZ)D3OY<D`>0FWT<SEC79I^05S(E
M%^^"\KI@>4;#[PYDWQ;^_@O-<NEG&<ZSVR3VJUOW#W_O6XHYE&W='+@CHZ^J
M(UNUJO!WU^H;]8>_KUK-O+MR,^$0EJ72D5",<PB"%XYM.Q\$OROJKN5A\5,O
M?23F#!ND5^3)XA>EFX7]IC3J':=GRX9LVJIJ$J'8AD!Q]$;3\>ER2P+B!9]@
M2\(-A',>0M#R(9'T$#$/RG?.B/GZ(N/%.V?AJ9W_G="1XG1:.7C(OC(,:!+Y
MLQ<5IR?_BQ"HU5S4JRA>>B$"6X4YPU$4R3#DVD4BRL>G]\&!LX`'SD`UW:<:
M7=(4?J5Z1?_XIU)-2[:F/$4VQ`\Y"K.L\&*?UB#)<J&BX=7:H^%;%YJK2`X_
M2'<%N>*!5#A;H+N(*,5AJXK*35^Z@@MP+;P_511H<=/.GNK%]4N?E0,<I::H
MR`.$UA72:!$_M'>5O1QH*I)M\7-W73HX#\\QZU@J6;F,]U^#@^I1+>B;>@%]
M4ZE_S&JNZ8$HR@"[[?-ZWH%I+H]I3$FQFVN:)XHR<+1V!,O/@CXID)'5HHRL
MKSCR<LPZ:2P":V:1Y^.R*\F,K)Y).J4)%G&`R\X,;C(EPY__*:O2*+[$R`]3
MOYC2?`Z?/.J%]>F@EQ89GA01BL()7D2#K[T$D?GA.,C0`YXG<9G61;,<4L_/
M:7P/B_FI;K[OLTCYE5&0)^5>2#N!A'F$E]TCRK=,TF1:/F^1#<+21/#W65CU
M>B&7$^ZY27&,7\B[EJ^1JF%D^?9QAS1;Q:>$&]#$+P]%2?Q8#I=E*+"ADHL"
M/"/7A2R+A9HC*"2")6/`/NM/0V1#L\HF;V85)$2.<4+>_D"GA]BZPSY2-<_W
M,]LVX+!\54QSW;R\S)DC#$(O2C&[I(?Z/OEX1<0&N!PL:VGC-9DY);<Z=<KJ
MF7Q'OU!E`L$P(?!HMA<*)+L<GM[6.SV?#,R"-I@%ZB68!60=R*K\:<R6MC+Z
MEG9L8BOGA*P5ZR$BOC<+<S*L?V/:N8BL*2%=$Y/%JK[L1O3V7LH(+X0\:=:G
M-Z5O^/=BL60KUHH)L-;2B)@;H?]$%SJ#-8W*`(87`D.M^S#\LJB/P#IZA?F<
M&FA)%E;ISR4`6-KS,U79>MM[[4Y-WIG07*5`ES<?VM%+ES5W)(_&MF6,U8'1
M=\:VNDAIMF5GV&A*LZ(MDC?K^^KE248EX"K=F5KOZ]T5MYHW-:?AMCS/M4IB
MM7JJ:9@JQ^15Y]3D5;,E.:%--ZOJYOQ:$E?<KD,4D`__K$P^(23-Y/LB2/,%
MA>*E4)6!A2XM=;?.L[]^\,QV_3-O7IXRY`EZQG&0I$*EF-23QRO0-Q:.9;BS
M<+O[MPB1LMB.MC^:9'!L]-%JK:'W09`W$)@`J@@$MG^K(DDU^26JM%IK3B6P
MECA5ZA1A5Y.W!?N$PJT_W4WEU1V=EYZ(`M*Z#37`0X?Q`*GMX'H[0K:W[P(&
M1+(*CLYZ;\N';2\]=B?G6'.<VC5+%+"#)PB@U:2);AD`+?!1["O"NQ3/O#!8
MI*>4`8U)9TKQ"/8E6TR0G6NA+=EZ8S6)1$$[.#L`4756OG0`4>`FX2;;;TGN
M1;!-.O.!.32^KE=\G:AD;DNJO7=4)O2]!C(#,@,R$Y7,=,E2FZLZ)[SV<#1Q
M]RL2=<Z\;TV[C+QO!ZHRG98BP<HJ8/J;<-%A&LV*U'_R,MSVX@<`@GU!<'DU
M2!;Y\%"!!$`H"`@OH`*)NXZZUV)`_.N/@-ZW0>_U[NO]71I.O91<5=E;S`0K
MCZ=GU<EU:9"]'F"'K%@/76["."M2NJ[0`G%Q60F2;&*R5X.N@4H].VKN;*O5
M<__DI7A`QAG00I1D5JR<WGU.;OEE1G_,^K3679C/#ZWA8XY-==@?&JIEC8VA
MY=B*.JQJ^*BN;*NUU_#9L4]53CXN6"VO@TH*RXHIU9]_T]I-5'XH80)$7B7`
M97W'-44X<`3[5D*,B430E-S[M*@EN;M8PC&"^(1.FL[R0^RVG_;C/>>XK_IZ
MVWXNP$NJE^3T;-F035M533(_FV/=)//4NDG&L?5ZVE*0J*&!MB0P33C?_UF#
M+SZ0Y0;Y-5I#Y;:8TA(JR61?(FUT=.6ZG)ULT`(6``L[M6W]/>S)O[%+<"`:
M.+8,UR.?TGO$+1EM">Y7+29[M]#'K_^^_F'OG>SA_=4$.BNOM>]:D=/.#VSC
MZ^7HV(I9C48>"'/BJTG$DI9T@U\'H*X?ZD*$2ET1*IT$F-ES`%OUK7'=6LI^
M3KWX(U.LYKV`,,!1+4>R=&[8$>43U[W\P"K384S(/2A#`_NB/07KT@/`B-]J
M<K[&\.>$W+5BJY+.KYCWR5)\5;3ZQ,A=%T\_KX?=E4""$P:=9D^#W567=E<U
M.@9KZ<T@4L?T.KR#JF))ELVO9M&E]`>';=H%;]/,GLXMBZHK@#@X%VI7?.&Q
M<8);XP[IG4])1+@I&_VK."*^4!MHMJHXYJBOZMIX9"DCTUKT"!S8SJ#1'H$F
M`0/7G>23%S^R`%.44<E7DEK6`+4^(\RDAJX#/`G],/\S>J$]V+VLBDO,NAEN
MN%/Y(4SP/&&"BBSS"PQ4U!,C`TVUZ4`]N2T1A3#!LTX00BT%Z477C?`R]IR/
M"Q>=:V3WFPT7(<<ZJHRI865,P:83P-M$G'02TWU.2DPE,DHAD1'2%^`L!T0`
M(BYZ.3MVB8#3\BW8&7A168BAO@ABKA6V6M%*#1KP[5]#5I<,N?[>$*U0&WH?
MA&AWY%1&^&-U(4A*&!ZZUNSZ^X!"+!/0$-`0T-!.<TA1Z^^H+LK'/]7B.36T
MRV[[]LU-IM,D1F6I&UI5#P?LR-GSR48Y"UD6[A$^D<[U[=0DP^2VH17EX]>]
M7X#UN,.(^"-TL@5<`"Y@I3BK^[SU!A@[7[]YH#&99!2O09EU8*D[/4L5R52@
M(3`X5`1:J+H#KAHL.X`80`P@!NM7A[UT/`7V%3^&65[F9I![O1S3XN-H@O$A
M]2Z[N\>Z5F7>>_'+/E*#5:C#:`%/'>`"<`&KR,FK"'CQMG82\;[C#+'N,L6,
MV&S/.&/]RY()HF'W:>CG.*A.6;T7+PTR"<4XIW]_<_1*!(53](!C/`ES-(N\
M@PJ<7^!&ZEHQN%5V@[`K<&&`"P.\A.`E!(@)`3%8W,YHNG;,0KU+\02G*;$Q
MR0M#@N@@0TL*5SZC>W(G,6$'L#-D.T-)EV%S""Y&<*6`BQ%<C(`+6$A$-M4N
MQ<O(VD.S*,$4/^$X"Y\QBI(L0S>()FU@\E+DL^[1_ASEJ1=G47F$[`6TU39K
M8`T[KIUQ&?P*'(,O`WP9@"QP%P+$`&*P>`F&K(MW!W[%?N01RS&9H/A-^3JT
M*!6'@@*C/$%1^*\B#$H[DAY7%P]9&(1>.H<-'MW@<4SVNHSM'?A#+A@ND!H)
M>``\@-\<W(`G2/86Y\SM5\MNZ&S-*ANWW%1=,@U^I9*@/R6X,L[MRK@<\)HF
MO\@H0"X@%Y#;V+)K2)K*;1<(X*W5S]D$:GD*9J4:?>?;U@I<275?*;6AHNJU
M+<D.O]+.^XJFV[P$3B_@(>"APWA(MYM?QH"%@(6`A8"%5JTAPZK)]7*Q/,2W
MQ_L'/=G?]7+'+.KC9QSCU(OZ<=`/IF%<%9]ZQJ/OM"`I7NOCKOZJ7:$`^^'4
MB[(?KVZTE9;N?<L:CEW7&-B:[!K*2'<MLVKIKAHC6[]"11R6CRJRX.HGW;#I
MMUZ9RUYCXC(/;<<\;'4@NYIJ*LY`5A7=5EQ+6\Q#U2SM_3P,5=;.-0_R/?[Q
M;;AU*N;8[IN..=;4X4`9F"/3&0P74]'[COM^*HJJZ>89O\FNN>C.>-P?.CKY
M**YL&Y;BZ*-J+JXSL(=K<S%E2SE]+K1,[X!6Z757BO0>^AUL2],&0\W2]?'8
M=(R18@V7*F6/1_VUL1N*]7;H&X=QU%`_$+/;-U5'&6L#6U<L?>A85M]8B-G5
M;6-=S(K#::C]-/7B1U;R;C!_O>3.F]-?]6GYE)+8OL3DFQ4LK8&E1GQ[\N)?
M9O01V3A))SC,<?`EOB,$G01[S%]>F?[8L,S!2.[;?5UQE-&XKVGJ8OI#N>^L
M3#^C(\R(!!Q-_6CZM4RM*9G^3!Z19T<*U!C;LC.VQ\.AZQB&J@Z&ZI*"K+X[
MV"!01[$=Q6E"I&]GUI0\;Y.8U@G"P6^L2RD.^L1*\AXQ&\W0R_'8"]/_]:+B
M+4=^65^WU!5!#X:V,1S(NFD.K;&EZ*YF&TNN-VW[+7#)C-GHB?KVFI'U_K/F
M]!W("\M7KP^MR+/<BZG]>%M,'UANU4XYKRJTI1/M5&QKH)J:8HP&LOQJ'O3'
MAKM!H0U%T63+XB#E`^;$28K5UR.+8UC6)3V6"-PQL:KLL6HXLFJY.C%*1LJ"
M64>&+F]B5EO5%8V#V+9/@J^4*HHNR.B)>;'A=>]T?_0=IWZ8X;LT]/<QB%;Q
MKLED?79TARS20]O6+,5UY84>#EU3WH9WLZ>9_$1ZTHSY"O^D9<K1Q@-]9)AC
M(E#+&/8MXY4]-4W6-VBG:A'9<Q1E+8M1]>R3&&]LJ!H1AZV8.C%D^V-UX.H+
MV;B:N<DFTE3%LFP>Z\JV"30M'_57?9M\9&(J#\:*[M@*,>9-VW+M\8+9R)J\
M43Z**NL&1^410#YO=]3&ZI+9-Q5]0)9-S3'&[M`=]XTE5;D#W=ZH0+*\Q[9"
M1`'MS?$?&'0R,9@=>61I8U-V=&)`*,.EY6P.E*T&G=G3>9@:ATU,#&F^`^FJ
M-%W=&-BVXYC:0#/'KF9HRM)],"!TOUV:3CTPY2C-[*"5A:,-,M`)_=NN/5#U
M<=\V96LD+VVZH>JZVX0J]QS]`*'RF]\^@BT?2JR9+[%/7A0^XSM:C_4NB4)_
MOE5`KV[0L:*:BF814]=V^OJ8_#!:VF5DAW;UTZ8XF,JM_"V<X@S=XA?T-9EZ
MV\^!5FZ/PAC?/+$Y?R*KRA_>>\;-V??/*]YN6A`BG,RY.KQ_P^C)>\:(D7?I
M@D;>;)8FSSA`F.U44+@09EG=%A$0(&_S'??89YXK7=40\VJCNR+UG\AW0O1+
MH&NRLUS6,%/ESZ/[N[OE/Y7/?^XA1$;D^7Y2T.8)28I6"_#2W$8\G47)'.-R
M&'$2WRQ^@X(P):]/TJRJR4O?-2$[4_3,-N13G#\E0?F&`.<XG1+QO[]H6=TW
M*?63AB712QZIGJ*`['51D=&<2_K+0>3YO]_<^T0*9#ST`:7?;IH$."(O^D:N
M83^CE(J2K([D9CJ)J?<[1K3>\)0\L!)HEA73ZITI?B337;P%?Y]A5HLX"B=L
M@/273"`2^S$-L]]O)BD1P#(/E!CR6'I[\W-""XM$]'N21R0%*TKRVD=VQBB$
M#N3-78O"<V@>XHC([MN:M-9J)5/:R-#UU=?[_[GZ,WOBEG+*Z'I%$;[>]U?U
M`(49*ANLD1'2$6T8;/47]DW(0-@7JH2^Z8-6+R4/]J9)FA,8!$R?*I<V/<9E
MSUO4@9XQ1I+0RU/H/]';'DOG<S0G>DG$-\=>FI'W[3XQ6C_U.9RXWC$?G0VC
M31P,BY0,M>1.YG]A3W_8TY'\S^J1_[Q?M"LI71/TUB2FY-W_'F;+JV[?)!U_
MJ73M[YA:9-M]TF.SWU<'Y)466;7I.K^T'UWE_]F[MMZVD63]?H#S'X0`BY,'
M>[;OE^S.`-WL;B#`3))-O'.P3P-&IA.=E26M*$WB?W^*E$11IDR)$N7(-@$'
MMA1>ZJNNJJZJ[JXBMK(B4W8;FP,]$TY]@$>/=G'&!>4A]N#<!*ZYP`J[PJL)
MSMO=V?KSX<_#(+'7P86`O,'<P]@+;`I'V!'\2"#?YJ7:R_?GMZ9^.77D%ZUF
MJESS&N8@K!1<"^$4CP)R-EL"*@:32KPU!T'89IA]&*$-T()ODO_7-G#X_BB6
M@\`0<469`Q?1$B,)LE(5601,_-8@D-\/`O>B;"\T^=B;=;?S*IY=:ZL8!^U8
MA#W&+"!%I%)%4.N5WV64]B"I)2`[U(LBQ0GB$!!184@D'&5%=`Y2A^X#H5R0
M?4;E"#@K2;6+A@BYU_?CIA\);#'!&6REY,%&2&=+H<N1=K*RBKXG:[:`/`,.
M[37M2*JP]I)'7EN&.9CF=;;48:[O<^02<[:WR#P27QX$A[34P@8*+D=`1CD<
M0C'<6GCRX\%5#'C#L)VIH'"@A$CN.#8RT%!HO+$X5`3Z)[E[CJFG<'^0=1-,
M[;AIB;3UV98=3CE1WAE3N`D(I/(H.W;`Y+(+R&.8+HR%9IY9$PD524MD5+@4
MA,JHLB?KR7!C+S/%!)/:8F:90"ZB5(JHV)'F7*AXQZU)Q,8VO%U9RLV=0A$U
MF!BEI+/:NVSSA%Z1'/2674Z,HRW.[@8!C0FLVQU'##(H@(=#`G'@ERM*HR(6
M8Z@B49>``!])(,2SPWF6ROB0Q=P0XLYFT\'G>;YE\FJ\73$:@;*<,&,-2(E3
MQCIMG%IO4G&TX@)=*BZWV/RCB7X41M2)7\0UV`M*N08O'830"+IRTB.&<'6C
M&L-$/55&@$0\A@WV)-L@R@@%;TE%"",('(I]L117PE>8GNG+8>E>AAQQYTED
MA1:1AX!7648+_>2"BT.,SMGR$/3S%#PT`7EK0*T)X?!#C1.X</JPK,2K^\PL
MSXB'!ZFVL,QF_I0*UB*GJ65\)9<1.-(5E_,2XJ8?P-)WXUGB!FE_.$[GT_6)
M@-UK64)J&7$7&(2\(DN_$D\*EYI*]FAK6=FI#YP5<&IIV2K_^&WQHL_`JL6#
M/JU7H]*B0I?\6V_I)KUV$++U![/Z\QT_#$Y^^9O!+!X.^@\`C+YF2ZII;S`J
MK[QM8%TNU[V^;A.K:`_JH3AZWT!5>G':NP'=&7]+\W7!?"'Q/L"&!"W+2RP/
M+N4KK6`MQHMM<&^R^F<+FD?90N$MW/LU[26CZ^1Z1Z6"0_CRYN#16C]-'S8X
MNN%QP_V(>=!2;)PP1*LE[@'P=;3X7'[H:#P%X[VI?=DUQ8-SZ]KK)\/A\IH\
M,9]]3B=Q?_6YN8W[-KB>?84_`=/RR!M(RS">I,F;U1_EM?G\)-J:J'+ACO5I
M-K*UC,L>M3]R8GY^)<A?=AZ4VSS*M[P1'WH?>NP7=@"?),!F16NZL]H5VT"/
MK#9U`E[6'[W-MBDDTQ(GU&$,5`^Z=%=C\(?VG8@>E;('G,VSI+61`]P56NB4
MMQVQVXQVSU(S5KOE.HWH-.)%3V>'3A$G*_?]U*M]ETH:ON_/QMF9FV6NH/7&
M(TT8]B#WE]J8!]<553P7IK97W&>7$-:Q\`2<.D%7*7;!D3XYOYZ$V&3W=0W=
MSK`26:L6[%RD[2R,U-G8H==4M5>%]657A>[,4&>&.C-TL#N$27M=8\Y]\(_U
M>%Y\H\VH?-9PD&\AS9><X_6!B$-R(L^N$QJ]Z'H#=EG"KC=@UQNPTXM.+[J9
MHNN6V1)G\_7URT7]AW[I9/<I=.GYM.G"%P*?/NE[+C)RZOFH2ZATRG5:SZY3
ML4[%.A7KYJ]GG*5KDV$?DR_+?@]Y;FYY,*QWDR0GZ:K^Y-3G-4%MQ^(O>TFM
MFX6>L;9TF;I.+SJ]Z&:1']"N^Z5D\:[B[TG:F\2#Z]Y\`C[;JK#JMJ*QB^*L
M%[U1,EM7;%TNO2Z*^7Y>5-U:E"#N`JE:'<:\O7:/W;:K+H71I3"Z+&&7)>Q4
M[!Q4K)O<?J#K^LP\U`_3Y":93DM]#M*B.07&?^M]@CO!A;5=9)A'AA<,=<%A
MEV+L4BE=BK%+,79ZT4TDY^RJO90L8]ZK.M\E.$V^)J,T:U,V'*=I[[*7'=I(
MX*6]_AR<O%'_KC>;QJ-TN%A"CJ^S?FIYC[HNXJK=EU$M<-CE,KI<1I?+.$</
ML5.Q3L4Z%>LFK^>ZH_"4#/R8](<Q>([CFZRO;*E\W;JQZO4\R9J&#@?_F0^N
M%WYDMEP]_YP.K@?Q]*X+\+(`K\7#7B\CO.OR(2]87;JCD9T^=/K0Y<V[-.`1
MG'V7S/*TWTFBH1W%:I]/M/2:L`O!VRN5="SC7K;7UZ4R.N5MHKQ"M+<SJM/<
M3G,[S7VT:9=?4-):%-@I[TGSG(^AM6TRIE2-OKYM72OB1D'<KL?SK"G;,<T<
MSD6JVJNDNB^7GD)%U=?J`NGV2COORYKG;9>ZI%=GASH[U,P.,?7XTUAGA3HK
MU%FAS@J5O2$N3Y1Z>;%VJ!2E_37O\;SM^D=;@REQI]+RNJY7VP]:,JHC]Y',
M9\/'+3YFE[\9S("9_<4WE5YUR]K\G_("$6_3=)Z%MO6K/G7,*&L.FWPOCV6V
M.WQP<]?N9O51SR7]Y#;K"$?0HB/<1=[*'G"!0MZM:EX<R\[^GIWMZ4^\!\\9
M;BNN>PC`7IJ5[LVW4/7+712R]@D9S&ER&P]&V9:JQT(H<&^23#/%;`<@(!O/
M9^DL'F6"T_L]F:;Q$O5/55!G*H=7)8F[C>]Z:3(<;@X8_)&-UWB2C."*Z;^3
M6>]F.K[MS0:W^0ZXU>]I/$B3WLT\.SH[&/7RN2O[?@)/'7\&`/EXI##PPS@K
M]Y+=NG[Y_Z0;S%R>MWW;@\_%X=O>I#BENV1S_12R_/OO?YVGEU_B>/(FMQ7+
M;LV+5I?OQK/$#=+^<)S.I\D5\-H.X9I?_ON_>KV_KVZ[2FXG($[3N\4]43R=
MW@&1YG8\'\W,;#8=?)[G$]/5^`.0!8.0[1B$9WU,;GY^]393[7^P5ST0RL%M
M/$Q_?G5)7_4&US^_"G%_=AD8LL;38)2#'ZFYHRIBSGH61=1A\JHW'PT6CYJG
MUZ]^X5IQ"9*^AM68OK;AT7_0!^$))B7SF'/C.+&>2BGT"IX,(GIL>'E%\?1]
M2=9VH$'EL:("2V^)T,(&Q9QG&*W`8"=Q"<Q"0E_](A@B#X.I4',D[?<$K4P[
M-I%QA$:.N""Q(,&L:7>!\-9IGR8Q*-5=KG2+:YNP6OA(*:8,`@$*G#/O3$&N
M8=9L(9<+J4O45M_?G,`:?@H09Z(XT\SZH!!FVJWTEDBFHI8)_#T>SI-&AL51
MH0D.*&"&L7'>2XI7!"*!=$7SZ*;:5=[>F+HZNQ"DT2P0YJCFQF,KE"`KZHB1
MQU+WS]%G<&:2ZPA(FL+[TH_@;0W^S,Q$(S(MI<PH+(GF,+K`3B8*)FHF*^8+
M:RPV*:VAY'"2:R<4$@F,(VI@_!727GI%"T7WU0E%$*4.H_A_<[\EN380O\9?
MDG?SS)UU@^$<OJM8!U.<LMQ`XQ8#\*\K]Y"B6<>H1T@QAIQ4`AM56`(B*'9;
M%*T$YD`:3P.4U-@[9SB*!&<$+!^C1D<R6HT:44X]+90UP^FXBS1RAJ@`XTF%
M==RLAI,A0YX0T)KI"Q$B)%*&@_/C=<1QI`N4\,_^*)3O;QYZ3$.MI$90@1SE
M,,%XXJ@4II!7!_/U%H!8@YD1E.(=0!^FL5V`-=I(";%6*T%)I#GFA(K(KH:/
M8KK-6<**:R0496>"KD8X)0<7W&(8-FSA%[*8%Y,:1T9L'3N"@!%2G0FZ>AMC
M`W@X`B(I[HC@X.AJY5;"J93QVP!R\.64UB<&F-]5NLG&Z:!O1M?+AS:146ZM
M9500AB,`%G2(P!\I3(S=JH%[R^@..D^"M2[P<A"B!*F]0`'A$.'`62&Q06P+
MO/:7V!^$M6Z.M%I;RQ61E`%6*X5<P\7R../Z(^#6JRM78)%DP,HC&5R@`-06
MZFK1-@]O?W5M#6YZ_R%-!)A23XWC"$R1)%1JBEPQH5CBMT6+#06X0EZ;R&K,
M4"2T#EJ"5:62$V:ICV@AJSYL\W0:FJ&3(JM71*"?>$*1E8Y[ISVFK,A"6!1M
MG4B:*>*IAZT&G&#6(ICZ4;#@HEK"P25?@?/6;G4#FJG=`^!N^LGPC>GWI_-U
MD`D:^7Z29$G[T9=HG,YV)HLV8E[NE;0(PEXI+(6)WW.QF@LC'AE[/^9E*(]X
M]R+D&)KKXG3#&:.4(X&,1YYR(U!!LZ91A6:J#Z5Y?CO/<^XNF4R!ECP1_W[T
MZWCTY2J9WGZ:Q?U_[V8W+SN0GF%+-!,<)E^%%**(KTB'R`=7LB(H9WB)^GU(
M:@'$??Z705!O%?*<"*5!6!"-O"D,ES"L`D**(S%<_YDM47Z([_)24U?CWY/1
M]7C:3&A`284FQ%A,F`(;Q`Q?I<W`$!M^GV@(0W&)Z`=(.(3*.G64D819P0@B
M86:7V"B_GM"MQZHBVF!4&E&Y6@3(,W]@;/(5(EQ4<=TOW;PA#<@A&'^I#<)"
M.HL();K(1]I0SD?VXTRD<XH+FO<BZ&@`=>*<F3\A(H&X1\&!)=<D%!Z&LE$5
M`'E\`'4CX#GCVBAE@U'`>F/!HA<9,"]IQ:@P=EXC$$(P6().DN`DF$?/=6%0
M"!65E/:Q(S"^O4VF8'>&T3R=C>'O%(Q2MBAV:.;8:YDM9T08<^*U=0:N+V:D
M8"J98\*19"4`^Q!T-(#:106(#+GDE@@F@/=9!MP7UM$$4;$[2BEQ'(#Q*%^"
M>)OOU@CCJ;^=#,=W29)_^V$^[7^-T^3#,!Z]'7U*9K-AWJON_<V'Z6`\_5<2
M3Y<S^>JV?$;/%C3SM?+=_MP&?&J9<)XIH@"R),R3(FR,%`[H/GQU;_!.B>5'
MLJWJXV^*/3,J@.T1'J95"]Q2HHBV?1"LPC9^'FQ[X'%V/)JG[XL=%TVYP8R&
M6,=;XYB3GECP-E:Y,Z(@:KW/C0<YL1]Y)P"X0TNT,0I'-D3*,`2AMW=1,5%*
M:]U]@)RCFO$^!N7[;R,P,5\'DP^+?4D0/FTS=W\L0ZT_?HO_;SQ=FZ;O@_2/
M[)%_?!BG_;&'9WVY^RW?4E;&3LK>8R#:6*>9H=HXZ0@/A:1'9,/)&>5Q'`SO
M3UA4L6^A?!/B9)AD.=(L]HNGU]D7X]$^6T<VH@R##*?.!0BTB4<@C$H4NRVL
M"-7Y%&V.U`-$'$9IW<POJ(L6R1U#P>&6P>@B'O+@BE4HQ?0`4B&N`^OR,9G$
M@RE$?/^<?)G&U\E>YFXC[K'!(XZ(B#CGH.#2X(+88&1EEL>;I#Y`18E2EWS.
M(M(HGF0;.']-P/JE83Z;3Y/?!J/![?QVY=F[AGL&'$A#MIQM":?64L,-+P1"
M*%'17`81=2EH;D+7@7#>CL+@SR0S`,T")D*0D@A<+&&]0>`Z@B@7-DG2BN/"
M$,/H,&0E$@\'.9Y/FX-46@5!P3,+/G(4I,\87OC'3%0<?,+%P1!7!!X,\>KK
M-#E@(*4@D:8Z1#PX"LZ#07HEHL116O$E8'0/Q;BF\'"0W\;-(1K%L,>:4PB7
M`[)2JF+EEV!+J\$].E`'U_0="/#J:S)-XIM97A9\?X`(">T,93X@C36*X*?(
MU6NF*VXT8X0=AG!-X`Z$F[?FO/DU2=.KK_$(D]\`V]=F8RBR+6$FP$6&$^21
MEJH80QZJVYH8HO4(]R"P!/'MLHIF\GV2C-)D/"IV]N9[CLO;A1MZKXI29YT0
M)J($A-1Q)HM]%V1+Y@DS7?+F]Z>K'3`[/-6(*P<S0X@,X=YYKO0Z,,&&5,%P
M*HX$\RLXLUGZ/H++!C,7SY+W-_[[9#"MCR7662B/O-2"$W"K!=/4X?7N'N%!
M=WZ!N_0E8I<(+^FL?V69MD$_`Q*2!*3OX_@N'L[NWH[ZX`SO6HG;3!)8&Y1E
MEDE,(N$TE=*N_1]>4>\5/Q]^_6$TDAH:J<`<"ZJI9P0F21KP.D:!V*SB^C)"
MU@-_`D)KXRGDG`D:7##)N(,PPA3+2(1Z7%T,(%R=CM@=]D%SH@QXA=8RY>%R
M+(0O;+L-LJ7!/S`!I\"E)9)+8K22P"4(?8JMFY3:BO>P<,VW\')KNFHO\NHT
MAT)`QBPQ$))QBXDDWA:I@>R+W<S;3M=RQ62=ZLQ#S,(^O;_Y5)15;L1.0864
MWBM)L<VV[B.'BJ,5,*=7%DL@*BO/!DWH:@M.K>%B%&7.EP*S`%&\P3`.A>'"
MW%?AT'*0<"2<?#WK8P(7S.-A\_W>"$?2&X<9D<)J#*[Q.C6;+4-70^2-O,O#
M5!Q&:NW&>>:B;($-@0=O:5`TR&+W&%-HBP]!L6A,:IK"_R73/Y/WHT_P"U3$
M?`&'/G<-&R4?./%*0<"(,24.R)!!%&&5$[025O%-FU%+R.$4UR5V'(2Z3&O,
MB83I`A%JUX&@=:KJ8..#*,X;`IDT36;IN_$HREO_S-XEL^*8UVYW)C*80ZRM
M.`\18@$+0XOEUNS+5[]L*]>T/'=W-;A-TMZ[Y%OOX_@V?KA<P2.<T=U^A';1
M,6G!H;SC>BNG%L7D>[M'97,JXS656?VJQSHTFM7)6I]M?K!@UD$'2+.SC8^%
MXWU_-OZ<3"M0JJ7F#H("BI0.TFSGW_@F/]9Y,QX.Q]]`)-ZT<#Q='R9"NF%M
MCW:.]I>>LE'@`ZT.\PY&U_"$_'/Y-:/Q%$SEAB;A[)KBP;.%OY8,A\MK\MU<
MV>=T$O=7GYO;H=MX^F4P6A`9SV?CU1>+JA+Y-]\&U[.O;[3^22&.A,HVE1"D
M^%]6)2I`"H?Q)$W>K/XH\RNO'+%&42ZT5U2?4%NK+NY1JB^G[.=7DO]E9UV+
MS<H;RQOQH?>AQW[A\P38K`1C5WFHHCGTR-JI)^!E?2&9BOE4AS%0/>C6[#EG
M=V6O.N%K7_CV=[1:*4I[?F6FVY3.+)2^A`&[A1L!86^ZC*9[?^9!?2N^:W9?
M.I_4%/VM\4SE9+8H_(47Y:S@03M+,IW8UIQ]=[KV2L?M$OJG4#(.XPO.6^N!
M??:#?U`1LZ[>_NFK57:FYOF;&G9!L>A,S2D=L:?M;V4[._+"@WF;@'Y^I.V,
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M#.X\V&WN2S`3@&M@C&,GL8W!?0ID=;6CN6I5WY+D97[]'&HI2:U2EZI+4DNV
MC`1QNHOD=\BSDCR'Q;UG>MZ:OXVN.B^'G5Z_Z$UN4WG''G3U.:4R3S^=C+*;
MR:`SZ-]DB]O@&X-T@+XLO13T(?N:#Z^G'Z5DC%3,,-WOF=[YF3=^:Z8WY5??
MQBJR<;<_!/S]\2`KGY2:C3)[G"CU-R^4TIG<Y4,8L$QBA<]!]SPOLF'V&<8J
MAWDVAS$:;\?=3P\8]9+"O>YT1YUN9Y`//\[@3C,4IE#AH^M%3<!T)1ZXH].'
MB4V9N+WTDS0W5YW.RYLUJJYSF,=A#J-_2.1UIG9G-'MC:4KG?<JV`>[/AAJ.
M$LCQ]!?35YK@HY00#)]<=5;J%R[!IMGYW&U_YK=K5L*/&%VQ_3X[=LRDBA_E
ME=@O^@4K@PCV<Q`/D)$CO@%W27;9A91G28B2(/<_98.O-4^][>*]7-R"<W`+
MR/?@%H`=&$U]@*2$!N7MV[N\F%G.&[`5FU=$>K-*(-#9]>QYO_1BP_Q]/[#J
MTUE(++[>-FF$SZ`\P0?H=&_3"/^W,)93B[7B`JQV`@9RZF[T>W\E0\<[7U.%
MF(L8?B=B2+]],7PY[`TFJ;#;*.M-X*.OR4'+1\F#3#(S$X"BK*10\PIF@_!Y
MGF!=FS>]DF,]+_B3*A_.JPKX_J?^=?+M4Z&,;#PIAF]NYJ6"FE86\0$[%3SA
MCEFD#-$REH68!#4;58I$*J9>YHDW@K8WDFKJCW"!$;4:*<<I,B%8PLM";TB$
MC1H.E*Z6?7\T2;,JC?"K>>3@\N'TI"RY_W]DG[+A)!N]F[ZAN7MNO+`"1QV]
MHC)*ID1P>%D_76%Y\-SX(SR-.W\P>/:*\7+*0/IF<S:+R;(NV*(RW`2C-#>C
M\.&';)!_?EA"'[-)=79)QO,,8G)%M10"*:PDIFR/&<2I^DRK%&*N3SM3MGT[
M=<%YACC/Y!KZ]G.#%BF6>[AYPY\@1?6D$E*G94([\QJ18;J?E/9Y.A0_:^U)
M7TYX+_QVG]]>@[O1CMTN&N])[QKN9R;GHTP]S(TA3HIA]UD<X@D*'IRMIKSP
M:6,^W;F(Q.EIRPL?GE$1DTN]G`NKG:!6:W[;_8224PYYL>ZW-V_=F\[L!:"]
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M'A=!O0CJ15#W&:]>?..GB6IW*UM_KQ[?(ZJWK=9^6Y2*>SN&7[SY`),QK9?[
MYN;MY,.H?]WO%E_7BKV]G!5[VUK"CDD;,!-$&&T"DQ[YP.=UWUPP`=TO88<1
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M("SQL3\:STJ7CQ:DW639-D5P#$D!18TQXU0ZK1AS6+'H8$ZD`S:2(?CMO+.%
MEN/1N].Z!T1(<`%+JIU72!/LP8(Y0:,1.BJ^L>X$K2[[_HG<BE2!;<62`U9D
MO,.&*A\!J4(D$`MRO0>DHZSXE,6\>)4//[[+BMNW\/_]7F8^%MGLJ8LF5I5Q
M%!'VDEJI,!&(AE!:58>COH]7$K(F475@VB%_R)O!.CJM$5AYGGB#*Q;T0A=0
MR]6&==@'\M]F+ZRD,NB_3+K)!-_GD:H)7S7_-FCAC.?,42X#^"U1E&H>.'O#
MJ!&"4!7L2B0M,-^?ZE7,S'$BK077"^1.*K;JL@B!-Y@:X[:8_\CNNOT"_)GW
M=Q^+[G4&;@_\][81@P@O:-`JV"A(-%I$K>*"01C6&^XN$T)7H=Z"I17NAT02
M=#@XB."B>VITH!%Q5#(V8\ILX):</A;W6MUI^-3/JU+/'<K1FR&(13\;X:7_
M_!<H[,9.;PC4.LX0X\9:"4;*H]*5(QYO&&Z]SD"/A?DDM#*&B>,**03B8I4!
MV[R0<!<M6S56O>Y!:'W;^RN[G@RR-S=Q`MUEO_:'_=O)K<\^I!!AWO6KK#O*
M%ITV+2'NO,#&<-`)*`J)@S;@BLTU`L$1'[R$^.I>!*9W7PY=4]Q\!+L`(6-Z
M_6*8'KJZ*_K#7O\N_6T^A_-'M_))T1GDW6&GN[`DHV>=[$MZ&0``+[^^_]Y&
MD7W*!Y_2#WJPIOUQYZ;;ZP_`<7HV?3Q@_E1'9Y"6K9.7`>RH?'IH^IQ&9P0^
M:_;/2;*FT/&B@N?T/:`.L$EZ^^H&?,O\\^BG![=!'IK\'19L;0ONU(N;JRM%
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MBU*5]S>]BM7D2G)$<N\E'VRC>/%`P?)]@O0\0;I)]ENW^,?#D^`B+*U$&FO/
M@\,,!5)>S/5B[6[_<A+HD2=A&WAMF+0:44T]9M(!TY(R=0:YB"O!*WWT%=PJ
M<((CS5Q$48A(-0M*L05^1XVNQ*_1<05NJ_CHP+13,B#*B:%,,QT6X#4L0_7D
MX^-._OZTA481"T6CPM@X)")AV)>\1FGU6M$C*\==M,7.%!LCA548&6*=L-Y:
M2FV9F*8Y.0G]>%#E:*)`&E875*&.!OX0;TKY1"16S@`_)HOO8A!W=P`(93*Z
M`-1*XYV-F+K%#7AG7*C6I^B8^G1''F^SZ,HP+23!1D?F='0T\%*O8;%ET=&1
ME?(#1D5AHX@S2&#,K?"@B9=NC63(5(OM"2[B[GRK&6$4?`$:1,`,=%:DI1TE
MS/'J)9.GY\GM;HT<"IX;Y1FLMB7(&%QJ)N]BJ-9,]/0HWGV1,1;82,F<I%9;
M$%'%U%(9RVISA/B)*>-6F@D"?(^M<1R#@\6#1Y&6V:'!;F'S1VJF=P6$K9/B
MZ^M\G(U^[:;H]KIIXK#'&(PG8I%2`8M'O5*JS`L5-FQ+X:X:NRFT326Y7GE#
M*C!T$/J`'Y>R0*WCB[B'0/"WD2.,UTM6U"!\/UIRM>GU\@E$_G]DO:S_:1K^
MYRGIJ4GZI%<4_@!(A@./-GH24"GN3&SDPFN\@G4',"VA/Y2Q:A"RU"/%&+-.
M!>F$+G4SPM%N3#03[!'8K[/^3P:^NDY?QD'W8WV^'P]&!\^\`&<61O7(+[<[
M(D0S/_Q\`^1D__EBH^_ED&Y2I%3_V!_UNH-T_A^&USYEU-6.+G$@G$L1$'&!
MA6@=7K@91%H)HS]_CM%SBF?C;QMH"<7GO<EM^0G(=#^_CO"S[;F>2[\/7'S*
M+!;@]S$2,%9FP5X$<V-_^/EW.H.Q=9!M.!+4'5%PI;DAV"H"L23VRE$4E]&\
M]ZEL#*[$40ZRB6(&<>=5\1J\IL`Q)<03*R+S;(&!:$KG&)XC62Y,Y4";.-Y]
MO=MA^,"5T,B;X"6LB([`D8O*!4Z08%(%H.>_KP^<>EZ.%X;C5)<"?EYT!R^'
MU]F7_\ZVEVU9#FQ`!(`#P8\0C$JNB:1E-CP$/Z";X8]2`A,U&[YRH`T<^>UM
M/IR6)YHE]+Z9C$?C[G":-;JI1=C&1ZMJ!:WNG%`L`N?,(XV5I8X08LI<7:=7
M+<MHVB?,G"9(I"VB-?P/`+Q/3.P/LL+!ZG[,'ZB$L^*B@5K!%ED$&MM':DPL
MXPBB/$PI*+0,NDR%LSK3SE>1K8UV'\JBJ,9P_+I[NP-?11&\1V#P<(PX*1L=
M%DJ86&W"#S_']^&5"Z]>=<+K\,<O?^^\?.W^]5]6\:P/.0,TZ`__\=--GH^'
M8`9?P?]TODQ_5.1I$_^O\?CNIQ<O/G_^?/7E0S&XRHN/+\"*TA?IUR_2AS_,
MOQ\#"__7#T`!Z-@,;$#J?-'](._-O_JK2/3]VZPX#)+&(-">J3J,HIY:NIQ<
M[/6BYT'W0S98%)2I:?/GX,-@'1&,W1WGX(^]V`E28!PK(8+C5",&KDZY7:(X
M#]60'F[3%A)V,AB/&9'":ARB6&[168MP):2:-FTA$2(D4H9+%H(&3];I4G#A
M7UL)J:9-6TA@^PUB%"6E0G"@UI:66#C!*B'5M&D+*76..!)<IDEW)HC2W^/@
ML%9"JFG3$A*&X)HH\))]<E"D4B'ZY;:"K.2ENC9M(=56RZF`5-.F+:0(W1%"
M,05IP=)[L%$./`HB+/$T5<*I@%33IB4DPHG08!XM)A`P.\L,+P])A#:\"E)=
MF[:0('JGJ=A&B,Y`_"*#EF7P1;&OA%33IB4D2I"*WGBKJ-8,/#"E2HIUD*(*
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M%AAA!G.`*FU<79N6D#2*%D+FD&:?6R801,H+'6.LK%25=6W:0J(,@:N#K.6$
M:(R]EV7Y9A5,I4&I:],64G(P'(1`$("Q=(;&.$V+0%TZ8Y&5<5Q=FY:0#&>,
M4G#MD0DH4&[$LM*<IM5!4UV;MI`4AG`:Z`/+0'EP.L92$TL3*KW*NC9M(86T
M8X8L!O,`QB%B)1?1!H$P+59"JFG3$A($T!#<@_(%)\,P*ZDRY>8WJ)Q*)5#7
MIB4DH$M+'B)G$-I'H2R+`:*-"`ZU@`BM4E76M6D+B44*VH0)83SH.NN0*?E"
M32^:5$"J:=,64FV]R@I(-6W:0@+3H(%J[BW',/7<^R6K,E/)WG5M6D+R)((O
M3WG:,3)1"C:]^#6WZMQ6[@G4M6D+B7F7PE;D:;`T*AI+@79,H4KGI*Y-6TA.
M1E@(2YA3PD@4$%_8*Y*BV$I(-6W:0H+^N36(>\V"=$AJNXSOK:R4N+HV+2$%
MA:$?Y*!7PI4+3&@!3BL.*98-O'*6ZMKL#&FQAVV*7F=Z\7UZ\#YKV"UZ-?O9
M\R]>W"1,BZX6S6^*_/8Q&]`Y-)IW!=ZS,IYP;RQH%DRX!@^QC,00J=AH`$@[
MT(@/06.#'>U5&KGU$+%0S;2@,8!G@$N.=];Z"AOS=#0VV2)?I3$PPSRTTTQ&
MB8DW09<7.`BS%>IX-QK9`6ALLN>^2B,65/N4+\""",A,);&\0VA(A?NR&XWT
M`#0VV<0_!HV'X-4FIP*K-!(*OX5@#UP_#%&?)!"-EM>M)#DE>6QTS+!*HT':
M@E+245H)!+K(2;EW(^CC]>H!;$>C<XM5&I7!GA!HAZ/UF"BA0GG+!3M;8;:?
MCL8F!R&K-%*B.,3?WBDJP8D#GA4>PF^*/25>V8I8]\EXM=')RII]A"`5@XU$
MG@5@6C"4;.D\T%@1/#_9.C8ZJEG3.0K\(@O^$2,6(G/*&5]F'%CVZ'4\`(V-
MSG[.5.<T.DPZ4U^NT>G4F>K51L==JS2":Z.T99Z*H)%)]P-MN8>H*C=_GVP=
M&YV?'4/G'(+&)@=R:^M(@3*97IH"5\Y@;:A=,H!5I^2O-CKA6XNM#/7.(P=^
M`P?CZ@5GR[07B2OVE9Z0Q@9'AL>(.PZ@<QJ=0:[12(WP&'L>->/,.J0%#L$0
MSJF$8/N4[&.C0\TS]>4:G9*N^3E,2Z:U1(IQ@C`2*]N%*(A'[W4<0!X;';NN
M^0"PAE$P[[C4!#/PZ2)*#<$9U)&8BOW')Z.QT3GNF?H`C0Z&UWP`8%$.SBT6
M2<V`)[B<G!1<5YS</)D\-CII/@:O'H#&1D?79^KG-#H+/].S@$:'ZV?JDS<Z
MK5_;LX*(D0D(6@+$F3A(3&VY,1L%.J5U;'3\?XQ]N0/HG$;W"<[4=C2ZH'",
MV.H0-#:Y\7"F\MCH"L4Q?/(#K&.C.QG'.&,]!(U-+GF<Z3YYHULC9WK&VN@:
MRL'V.N;?+>['/$;F=\G;O#\/,UQ%-LHG12_]]'8`&-+KI=GP^?NW*<MUW/_4
M'W_M](?S-V&GCSE/GWB]*_+K26_<^=PM4F9IRJH=C9>OOP[[PZQSFP_'?XTZ
MT]30>V^_]H?I!5KX<2K5N7PX-AN-^[?=<3;JY#>=.\`Z'/>[@\[-M$3C<JS5
M]V;APQ_Q%>W<]@<#^$$'_DE)M04L[V@!O&QX-TWUGKY@NR"FR!(=TZZF;^`"
MIG'>@=;I6=VRX>@.J)BW^Y05H^Y@E#X#,O+;;(J!7*$20_?_N[NVW39N(/HK
M!&JD+[)JN4G3&PJX+@($#=#`"=!G:I>RB*Z7"Y)K1?GZGC/<JRS77@CKA[X8
MEDUR.8=S.3-K#\-@#Q4ONC8!X[?>U;?;HSN"[+P.=VWV#L\X,F+YZW<CG9FB
M2%.*5O,H4G[/6];[VX8!W3T`=;X%/8&)GT7^AW:%=;8ZF'"*U%->\\PCM2@G
M]?Z5-'CM+S[&$?^51;<VOK6(RX4<>N%"Z#03BO3IZEN"%74!M3Q[O5SU*H8U
MSM[T.K?@M,K08DVQ7ZJK(KC>RL0.;%`%S=)&<Z?P08\-VO@-+S[F.=W6FKIG
M8(?0>UU$:]K[I+G+:/R=R,;+I;.F(TVO\0NUV]ILJ]8XP9Q2<)@K;QU;!V@L
MMP]6IF-'.&YVL%6;PI@XVD,G]>I0ZLOEY=#2GL1X])O+`Z!.4+`I^?PL"O:[
M+@2JYIAQHEGF:V`&]V1P#'4P@@/,#@\H5-1?."BHG<$GW8\OS*TN%O14&S@J
MX(H3X42'TX93_@(E"&DFP*8&T!DVWY[NGJ;4?EX&QS8,Y6*0`V"A<6W@$XQ[
MI3\)@`F%VED!2+Y8W+.^DXX]RNU20#1W5>'V]`AT%HAZU`D)P:(I:U.:C8VS
MZ<B4OVF;!:+K0L,R-C8YTP^.[<;A!E5NUG%@*X75:UM8<9@ND0^HB%RS(?JT
M;I`.6_B[DY1FRE]JS(-(ZFNDV`E-B-<&UM+"PI48R=I^3T<E?9:<4[*)6>3\
MPQ9UZPJHR4K:TH"?!3$#^=W.QJVKHYRUS=D8AHC`;#H."_*;<R%$'2A0B+Y.
M3$B3%QKKD_.A[U4[5Q>YVNI[\D%#^XJVG;M4'Y]:L?%B*K`UCG*5<-L%MR;]
MXMD,OO)F8SQ[KZ5!U-]@2@O+KN'IL[8M6S=!CA.D(A[0>$[LV`M!X9?FD2)^
M0^34]\.8C4F#S^.`O$CPBA?)I,5/VN-2W7#/7)1TXJHLR<]OI`\?+>T=>(-:
M79S_V:4@>][IE7*/HT1`!MI2"$=L,@<A-$\`Y=M]M"JJ?CJV%+?P#$Q/\`!3
M:GNS6,:[YR5[B=I>PU9TR5PRJP71)L7RIM)0?R);5[=>YZ9)):$`ND*T_2*A
M&.N=7?1,\*18,J$&,PMN[UN>X5,71\6*A-#QE']6VL?]0.&O79E)MZYD5X@_
M(MV*OR.T&ULBJ#!1#A$+B!LX":`)A?%Y`1*[804BAZ$'X1?0DV<%EV?*.J5X
M/(NL'SWTVUOH]X!])3)1B6WD3:K<\_#DX9E-P>_7GH2"3K1,1*3@I15=JGV2
M@YE0D)T%FYL>$6@V_"\`*726-+S-%F$P?6K:>!EDS4R=E^I]J3+KL_J.K>$R
M++63.,6AR(XV=0'&MC$M3WWP$)4ZFX5A8::E_'1>PG6:R9^N!/ZAK_,F:LM(
M:&-ANL"4GB(V+^NU"71=(6S@D&U#'S"\=.4Y#M;L\*SN,8MF&R$^OF\K]L'"
M:2Z)GE"SM%WP6),T!8-@5QAGQ>VP7:>BC5'1,J$\P`88;D9"Y0XPXAB56U,Z
M)3?BR!DU8AX*]MA^;6A5&GN,J;)@4S4-.L$A8!P9SJY.;K';JY`D2'6VNEB^
M'M<&WBY_Z'[0XIVRCV%H>OE:P92_X9C)E"I6>Z3X)F?S@+Q+)F-#J"5!23$X
M2_?@V*\F3^Z)3J>).D,N,YY+/'<X!%@-\TB,^=JJ5UL^:C7A`2%J:D?0C3?"
MX$YR8%/>8K\$ZGU^]/_&?<K;D5EP_[QML,EMD-;#O3>T\GZ@-%ER(TC<!)`.
M1#?R=J^^^?%R]?:7\%\<?N1LGT[ZDS_N7CM(L24$USAAV74S8:D^#_QN>Z))
ME<;22?4<YPNWV?K4X^?.::><[)3_@9GE9/]V_I]S6YXC,<CX4J6KV35QI<RU
MSR4Q=Z78'03O7RS4(56SUK4M4JC&`Z4`?>=X&UA@T$W1:;!$W"(\,><GQA)$
MN(1)JT&?FM=3E=N1M&&[,;VRE-7(78R_MYGI*$E?E#^49GHYF\IWMCH,@ZO!
M&['#_#HEUE5AHJ2U#Q'S1N?[1D2^X/)P5J*;$-\-I4QL'&&9E<$\\1=AY95$
M^H[8/`[&(YHX_ND'?/B-+6VI/_9G?L7'?P%02P,$%`````@`IH0F0S3=I0!2
M%0``)"0!`!4`'`!F8V5L+3(P,3,P-S,Q7V-A;"YX;6Q55`D``_<\*E+W/"I2
M=7@+``$$)0X```0Y`0``[5U;;^,XLGX_P/D/.=EG=72_#+K/PDEW#P*D.T&2
MWMDW@N(E$4:1LI*<R[]?4K(3VY$EVB*I*&A@T&,[+++X59$L%HO%S_]\NDL/
M'DA1)GGVY=#Z9!X>D`SE.,ENOAS^NC)F5R>GIX?__/___9_/_V<8_SZ^/#OX
MFJ/Y'<FJ@Y."P(K@@\>DNCWXB\3?DY21E8:Q*'W0?&(__AW#DAP\E<D?);HE
M=_`L1["J6[RMJOL_CHX>'Q\_/<5%^BDO;HYLTW2.7JBVEN#?C&4Q@_]D6+;A
M6)^>2GQXP/J5E0+U+TK^\<1_6"O_Z-2EK2B*CNJ_OA0MD[:"K%KKZ-\_SJ[J
M+AI)5E8P0^2087!P\+G(4W))Z`'__Z_+T[4*Z)RDB*0IR4AQ\_P)Y7='O-C1
M#*%\GE7E)4$D>8!QRKGEG/QQ6Q#ZY9`R(M9QRS&#IMO_V$Y1/=^3+X=E<G?/
M?SN2R=174L$D+7?G;8-0(8MGY(&D]D6>)B@A>W#:3J^0X6O^SQZ,KM/)9+"8
M$WR6P)@-\DH,PRT4"ID2U\1N0H4L"@NVDTXB@_^9)V7")V,!IMZ65<+(ZF=1
MO$2HE3`KK'-;2:2Q=<+J9E,4YJOR,4SYZG-U2TA5_LK@'"?LUSXNQ6O0R/0%
M+)BY<4NJ!,%T>`]:JU/2G:N*_<M-I?*<GL#R]GN:/^XG"[&:E'?B_)X4M>$V
MO!<=54GKQE<25[,,GQ%FY_4.T-;":ECA7P2GC3XZ50SNPYP&QL16@PX2>6PM
M=D&LG6]9E53/IQG-B[M:I7OY$Z"5QNAI]L":R@L!FZVEJ`HV!+5K.X4*IL0T
M:RN!-);.\K*\(,75+5NE^KAI*ZN$$4&)=9`H84M,9MLII#'U$U;S@IS3XWF9
M9*0LV<`^AF7"EKF+@I1,8X2FA=UJT<R\H`KL59GFKHBIS3YU2>O(.;-/BUE9
M,KOU)ZGZ6&TOK8@9047H)%+$FIA@NVCD,G8R+_A6HVEK%]RZ"!6R^#.O!.';
M3J:0O1W$VT$GC4$V#5#"FF';FAS]W<=6>VE%S`CJ6B>1(M;$A-A%(XTQ[C5E
M.M+X4)/LYJ+(,_81-5O4/A;%J"4R6U9%@M@VF>__^YEK*ZV(&4%MZR12Q)J8
MMG712&.LMC^9!<$:R>_N25;6]L-%"OL=KP*D.MB<I2D_MV.#LK7,MR?^472O
M(+L='0`,[]H(3']CE>?/A-0SZ<6\0+>L&/_+\-Z(5JVCF[N=\.U<D8XNO$Y#
M-:"S1UA@"3HG4JV.[HG-Q<(5R&7Y-D\Q*<IO_YDGU?-70IGP>[==O81*6117
MBRY"A2SN(.\..GD,+@\?SBG7+-8H4Z[D@7#WT,O?>KG=I9)6UA%,T3RME?J,
M%5H4Y1P.#`EI6B-/%<DP/TM1U5ZK`KTT6S?*FF4K>`^4_!?PJ_PS?R!%=O=J
M2J\&,^35ZPE="F.2?CED%0-14A!":IJ^#0T80M.(;"<V0CO&!G)Q3`B)*?6#
M]8[4ED=>+.%KZ<D"M#J:B,(RKF-_YJ5Q`^']$>_A$4FK<OE+W6?#M!9Q2?]8
M_`Q>>3_)LZJ`J'HKT94>BY`!#P4.ZYAM1+[G&Y9%;",,26!8MF,YV(*F';A]
MO5U1EUF!#O*"C<LOA];AP2-);FZK^F-3`RS0&RU:#[%:E#@JYW?-V8:1L`&R
MI*=%?J=2G+E2Y%C?1M617UF<L-&*9W<U4GNJS$8M#`<?N;9ORM<@^V-KT'`@
MNQ5JR_3)UJ`[4J`$IB?SLLK9YW+[`K$Y@0H1`R^FIAN'EH%1``V;>J&!D!\T
MB$$:61:FXTRA;YD]KF7P/2_.\NSFFA1W2T&5Y\5%D=\4\*YKI.Q7(3"],*:N
M/<UI5X$2Y".AJF-*7H[S%XZ%5NT.*A#;*`R(KT![-$RYZK5'+G0K*O+Y:,,R
M5F0N=[D3U!OK;7LI!:UV1OJJ;V^_+8FT56B#F\794_="TTX#3-\,H&/!(;.!
MFGXN?7V7).6NV9WZVTL+7#-@_X636T,E2S17C]M>=N:B>\M)>);A1?AF=G.2
MEZW;#R$Z0&,K#%UH&1&TB!'%OF\0,_;JI8%:7A!&GOT>5S\U<E>%F0[+B!EN
M>(ZJOV!1P*QZKGO1ZKSI)@"1`SV&6"A_)G`FJ!'2P=IK^%^2DA0/9,5BOV+?
M$T1F-P59<WEN3@#]E"#`,4*>@PP[-!UF'0:A85LV:=290APX3J^/KEW@[@0%
MK@ZU@9*_)/<P*=AL].N>;=`P66S4^@6_A1#$/ENY8FH;%@RH$6,(#6I'T:('
MF-HAQOO)W9N^W.6!IF/N;R+J]C"$NPE!Z%,2V#Z1OQ;X$U019:#IV!4+W&:4
MOT_<=EU194M]MP]5MMV]#Y;4X*Y7!#7MPU>4BTV;=:3#VJERQRS41PI\8A%L
MX4''(LI[+=9!UA<O(LB<[$Y;KK!RF4#I6&IW6EY;5@>&3D!C%>YF[>+?34+;
M);T_-#H$SN\R]DMZI12P?1R;'OX((MY+-+E,:'2(>.FVOX#/W&`0\A^W$`#3
M\QTS=MRI'24I$KPTE+0,\SFYSF>4LOXSPTI@P+>5!PZ.K#":KO-,]M"7!)*F
M2>"=G2.-Z523/Q5(`TK/HM_<?KHD#R2;BTP'K03`AE%D44M!/)<>'YMT4T`2
M2GOY4M?OM)W':7)38W!.K^9QF>`$%FV[5&%:8$+?C$/',RA!Q"#8189O1T[C
M'(Q<ST7FGAY5/>XR2=)6"=@(@_]GGJ%=Q_\K#5/NF)J^J\"'JMTH'+3ADXG0
M7L-_>90S9!K8I0X00>38(>M7#,/`"#$,#1+ZL-%NC!Q"+6LBQN!>DM>!F+;3
ME14PA":$[40@])S(=%1L$K3;AH-F!*D0Z5"$:W)WGQ=,41M/YPDLBN<DNVEB
MSF=5523QO&IBW9L<=QWZL7-=(#;=P*?8_P`+B7S'L0XX=:C86UA.,Y3.>3KH
MB[RHY;;6&3YF>*!2GC)6;DZSBA2D[-([.0T`B!%T;:I`&;6O;?*5<32,Q]'0
MG;2-]\JQ,57@)-7C'1]#N+WZM0>J.G2%7T_(LYK=?\%TWG5%8[,H8%V`GF4J
MV#>-I2>["2F7CH\6+RK&=2@$3"]@@D^S$WB?5#!=X;[+G=I+#$S?]\T(*O"K
MZC&")&N%$L1TZ,DECY3)"/X&BXR_63%#:'XWKZ/L-W(XM.A)/S&`C@,#)?YW
M/?:)9#U1@IBF4YDEHTU>N=6D#VSAS>_JU`\_275.K^%3]UG-+C6Q<6-3;*')
M[M)ESS3*X=.R@R\(+.?%LY!)\K8PB&T["JBK(+1CY3S'F(Y62(%(IT]_+8]9
MW^YE.Q&PP]!UHT#!P9X_2460"I4.A?B19'E1;]YZ72:;14$`76J:!'T<(U3[
M%E8"IEK,CSI_;9=541<`)B*60YQW&*#<,"@0RK):#IC8MGP8*7#O:;H.O(=8
M-@V>@8!H\:_`\G:6U4E3^3A^@"E/?3NKEN[O7J>+"#VP0L<V;15&CTYEV$N2
MFTX817CIV7&OYM@=HC4[U@2@A:`9!I.-@)"G/^J1VR\R(D$\H>]WGNB@+VE5
M6UG@NQZ*F-H;$%/+@#&*C##"?G-N[R,/>L1_S]Z6X1*6B8W.D/=71MG.73SP
MO8T,F)YKNI:*JRV:+I)+&^>28=*A$,N'E9Y7'C!I48#58L"//)O:1,%1GJ8;
MY-($/A`6?7?$!7<#;PN#T(D#RW2F>Q=<FK"E@/,>3#ZA0#;Q2IBY@GE$[^12
MZ4G<-2I%2X?.7!3Y/2FJ9Y[PO7X?D?%^SS.>=*\+760@<OE]+UO!U*'3/!RD
M%Y+QT:$)?^8Y?DS2KA12RR+`0YX51:8"?Y%.TV^0A`=@H<>^JV!VDS!3].7E
MM6]/"Z>O@*1%R($?F!8-K8G;@X.T0!%.NG8`954_GG6:L2EJAA]X;I%RY09G
MV<33GM/>H[/=*P,^I)'KA`I.570:F`.U1P-JFC<;XK<E-LLSJSK`OA4I.&0-
MIJ(1LH!9$;J:%%/]68F:N/M;4B7H-2^E^A1)JV_><V/\>YH_CIPJJ7UK<$&*
M),>G&>(Q%>0K:?Z_\^E->S7`"BW"K)+WF-B84H+XA/:$;MG:22Z9O,ZS]L[Q
MI*Q)-F>+Z2(GZTIJL;:\QP.K!@Y%/G3CR9Z#JE.1S4S)^I'6L8YQMRUCGNW>
M'A(V+QP__RH)`^Y[DK$)CM\O0E7RT)?]2[P2$"!HQYXYN?=?M.N;4DSU^.;N
MX?-B65K>D>69DCH]<>TD`%I6B%U/0;"SI2<8394TWSCGI`&HR16'",'E=X;7
M*NL]:M)%!B+;CPEV%40UZYE@-&F*9`QU:\LRNF[U;4=!C6DC93V.`\_U)NO`
M'4%K).&H17/6U/NT+.=\][;M70D!*A#&?H2I"E>.^Z$6)+D8CKDFK9][[68?
M[UTG&T]>&"BYHZ/'X3SR:J8"X+T"T!;CX)R^9(GYFG!$,LQOYU^2:EYDW'M3
M7V[<%IFV4R7`QZ8++8P-,PYBPW'"P&`0+Q+Y1TX,XR@:[&V>\!2E!5+=,]9R
MAJT?CQ:XD-Q+RP8(@3B,)^NB'F$&D@7DB/Z?YIQFH/^GI1*&<4BL8-@]DC$-
M[;']/W(PU6ET7^?U`Q(%6;PPE3R0WDM'O;0@A#'RXT"!`3ZN1VBP?+<8X#*1
MU';QI^$8\SEUY1&2O@.C=BI^:05ZIHHMVZB.(=D*(Q?"O8SEY9WKGWE%RA^0
MV6"OQYB;-G%;6>#:$;%CBQAN%&(#12$T[)!I^/(Y8,?RT'M>9!2+6B9P(]HH
M+X]6#K%16BIAF,8>\?!D4YN/;:/(P533UHDF%4_KT;U'6A0"D4,\0ARUYU#Z
M)Y;!`GN[&=H?,1URKWW6QTS]U](Y=.A`.P&`<1!2WYKLQ4]-^B`-/3U1HLM4
M/]S\:8(0?Y#JEL^=+\&+G8&A`O3`-RWL!%2!->J,NG^1K3JJT-23DN>^("CI
MFUM6BP''#IW0M-0>+$U?+09BMM>V9)G)A3SQ*8SDV?W29UQR!U_^DO%]ZV/U
MXC4`UXLA@8%M4#<,FSY!G]GD-I.*"2-L.A&=X,&/+#U0#Z>V('(>]<R0:B:Z
M;TU7^@+)VV@`&P2V9]D*S@K'/?"1/7?(1%"30;*V93O-WMZ^[[9'>LF!;R/+
MM:':4YX/H#N*P!Q'C99W^KL=)YUTP'=\SPT]!8H3?G#%&8;B.!I33YVOT/0=
MXXA5P'H//=]6$1,>?7`=D@3GN*O8XO74O9:P!2V;<BDR*5%@^UCF1["752(Y
MFO9L/+BYJP)MD+-Q8UF6'ZJX"O6AO+N*P!Q'C38>[=M)AS9H69]=SXU5/'MF
M?2AWL`HDM5[_7;UQ^WK#;]PKMTQVK[[2V0-,TB:U\4H(VB)(_QB6">I0]!UK
M`D$,H><%@Y(B:<!$M,=,M9&-'&^R[S<IE=_;$^!!R/T^Y%4L_]UD,K5SW/73
MH;9KU\>$YL7B^8YK^$3*S;SLLPS+/?%3R@7P32_$I@I'G1[EW%>E.H\%WQOD
M6LX.ED:9T`K74AJ$IAUBJB)KM1Y5>K<ZL'G>(`5['3KU9\%X:T9HARZME`(>
M"E%L415;'BTZ-%@VFSGR!F&C)RU#O<7JFBR610!TP\B)5-R*UB/=O:7Q)JW"
MWH!HB6:#*2D7//(4?&5W)M.VX@`&CAW:\61%O9^(-N/4Y""C6^97I'A($-E!
M["L4O'\QLE1$'.EQ6DF7_#!P],SA)6'M\"#OKXSG-*\3[<Z*@B>FXA^Y,51`
M5%WG%Z1@-M#=][RHSXK*M>?+8)&UWJQ0T@Z`5A";'IKLB^I2%&UL2+7<W<K+
MBM^][_.HKY4#MN-!1!VUN=55G@++LC:&PJ)/Q/4:>96G77/(1DE@V]@C43A9
M0V.`=%KE/`09?9)>KHF]@EX69,CXQ/15O$^M*=&?9#D/`.;=FQ0ES^9<I^[%
M]22HRJ38;(>M?R&)83!9DT*>DHV-JU:7YR)>5\CAN2P+0M/$\93M"]F^*AD0
M:=GJDOI5WC_YB3Q,ZZ3Q=TF6E!7G_D$@9%ZL`@`A(B8.)WNT,E">FSMB5:"-
MMYKU:THG'=]M00_1R;[^)%=!9&.EY[RX.??IUX2-DL`/0@I#6X&EH6GUF,II
MV7#@?U\2?B_F[71T;HQ+QKUO%?,,A/DS3#D:G,$6?>JA`#0(78A,V_#,T#=H
M$%D&Q([;9"RDF+JN;>^G07JN$[]W#9*/O\Y[I_GZCD+\\FD[(0@]FQ)3132`
MGDO+[UW;E(E!WY+)0%NP><QV%MV!)ELH@&^9"$:N6M>B2EM,:A"<#'QTR'\]
M++FJBB2>5TUD,K^,S=U3>;WE7`XEX1!U@;IX&"PR`U/M*;?B.X:2HGIU@*=#
MH5XR-;_D;N[+=KR%`CC8=YW(5!#Q/X9R*`[YEP>B\CL[_,T!MB"?\4M&Y7K;
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M9!:9ALV_&`]:7"YBK.@03'WNU&296_$1Z&AK3"-UE9.\"9/-NM;=UO(@=`+L
M6]&@Z$+1"(+%R]]7%41_L_U5@N<P_1=,6R_C]%``:EK(<VS'H-2*#<S6,"-P
MXV#QYJ'K4>J$[]F\E""-7!526I;WQ>K2/'C8/+W["D2WJZ^7%M@1<2&Q)^OA
MD*<=*C'3%A/2(/$C*?F,##.2SW>>\K80,TP)B2VDUCB<E*8H`4VY,;B^+FNS
M.DX:1)J&M9A=;YNMGTK3W:@.A-MW?CK:TB+)]29U`,J3P3,!-JEUD^SFHL@S
M]A&1M;A@56VOOGFNLRTMPEQO4H<PVU^ONF"S]7@-S])Z=60JW5IF$1"F12`=
M7([=_K>[^S1_)J0>]Q?S`MVR8OPO8S-VQB_,V!=YFB#ET04=;+R.I1JAV2,L
M\.A"TS:D%ZZ\)D"7F>U,%HI]&FW-Z@)[K5DM&"^3))]3+F/&`1-S\E#[5E_^
M-HI#9XV=QN%;'T5?PZ>./4X'%6`-61$9]@K*[]-$.3?J)4EI:B>'S<[A;>^_
MYP5#/6OV%.CYNF!3+$2U;#)<?VLD]2=,LOK8HTA*9K%^G1?<;JW?#!88'!I:
M!Z&+`@]Z:J]@3E`UWR?V/8Z(ST>\;,PL`/;EOU!+`P04````"`"FA"9#,[4<
MP')$``#+/@,`%0`<`&9C96PM,C`Q,S`W,S%?9&5F+GAM;%54"0`#]SPJ4O<\
M*E)U>`L``00E#@``!#D!``#L75M3XTB6?M^(_0]LS3--WB\=73N1-TT045T0
M1=7LO"F$+4#11F(DF2KVUV_*QL)0OLBR)`RUT=$4V'E2YWSG4YZ3]S_^_N-V
M<G0?YT62I1\_P-_`AZ,X'67C)+W^^.';Q;&Z,*>G'_[^W__Y'W_\U_'QO_27
M3T<V&TUOX[0\,GD<E?'XZ'M2WAS]3WP9)!,O5AP?/Y8^FO_F/_SK,BKBHQ]%
M\GLQNHEOHT_9*"IG3[PIR[O?3TZ^?__^VX_+?/);EE^?(`#P22VUMD3UU_&B
MV''UT3%$QQC^]J,8?SCR=J5%@_H?2_Y>?3LN:X'EPO1D_F5=M))]5O5W/"L+
MI90GLV_KHD6RJJ"O%)[\Z\]/%S,TCI.T**-T%'_P<!T=_9%GD_A+?'54_?OM
MR^FS"JZF\6043R9Q&N?7#[^-LMN3JMB)&HVR:5H67^)1G-Q'EY/*L$J3WV_R
M^.KCARLOY#&"&/`Y0G];+U$^W,4?/Q3)[5WUV4F72MFXC)))L;MN+P1[5/%3
M?!]/T'DV249)W$+3U?(]*ORU^M%"T>=R72J83^/QIR2Z].U!V0S#-1(]*M6<
MB9L%>U2QL6,WRG6HX+^G29%4[78#I7XNVXLBR[\WQ:N)="_*-N;<6I'.U#*^
M;M]$C:L`KJ-)%7TN;N*X++ZET72<^$^W:=F\A@&5/H]RGYG<Q&4RBB;[6["R
MNE[,N2C]SRJK*LZN3%3<!)/L>SM?-*NI=R/.[N)\EN/M;\6&JCHSP\:7I4K'
MGV*?$FY]05<6[D>5ZH^&S<8VN;X4;*/<`(HUBP8;1+I3Z['#Y)_CTC(I'T[3
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M73]G"`#V-^T5E':^\NPACF<MZ?DT']WX8M4W^UO3M.HAS-QMAF_GBH8PX:D9
MF@&JOD?YN`/.-:EV"/.:M<6-*^A6Y9ML,H[SPOU[FI0/-K[RSM_:[=HJV*N*
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MAPMM9L,UU?18-DL.ZB5.21J?^@:L5FX27<:3CQ^\,N&N582,`"V,%1HH;!V&
M'#,,$602.@RLTL\!F*7[6;Y`O3<$JI5YX^DD/KMZ9LC,"F]-D*11.O)=^1?+
MJ38`TK+&T!!C'016<&&%`,(RC>;X6`D-<-OP>>*ERD='6>ZCY\</<"'U^)KN
M%%6N\NRV;V=GKP&>M]5_,&MV?A]-,I]8?OQ0YM/XZ<,L+?TKZ":SX.U;G/AZ
M'L5[9F-3HPO]<)J.ISZ)?ZBR#B\2YW=1[A,E;Y_ZD31^8?=Y1DBQ%-8QK%P`
ME7/.&BX6H%L7H($8NR%>_,S@W@F6'0;:,XKWS-;5"MMG>=`*`FX2"P/E3>+$
M:DLD#HQE5H"%E4P!'JY,"7OCUMI4=$O;.(RGL]Z!?:\T&IX^S\QY=^P9GC4[
M`/8IOHXF\U55?4;+K8\)I;2:*ZB-`E)#C#7@IG8-#-JQ$OVR`;-KP(>@[9+.
ME98[MGD-I+W-/`@HI8(P"`R4ANDZ]78(!N\B@G;H^FPHB'\->KWER'K8K!J>
M3<M*?HYNM\7*5<5#*`-G""70$04Y948;NK"*2(5;\06_KYC7`7!#T.%+?/<X
MH:NN\W@V-/)2\ZU-3.,Z0AHXGVY*2I5_TYP!%)GZ=3!4DL.-8_NY,QL6L%^/
M.`<7H0Z4+\/SY#S/QM-1>99?Q/E],MH6;U85#ZG0E!#GXZ<SEO@&66&[L(IZ
M/%MYG[RO>-,!<`/2H8+@4=%B:S.Q5B8,##?.!`H"%'!JL/\)%_8A+/7AQI/]
MW+7:]YT!]/Z(<'#QX4#\/[S?Z^4SBPTW%_-YN&)+8-@H%SKJL.*!))@@Y(03
MD@8+.Q5FMI7_Z?N*$%TB.`A3YNIM;16>E0L-%E0&C$B?4`60`&TP7]@!F8:'
M&Q(Z\L]+KW>`SMOU]L&U^X?@Y(.>V-')Q#_^NL)I6G0[F;.RZI`+8Q2F2',&
M)<-2&E.CY=%3K2C$WE?H&!CD8<8OGI1>5KG!H,4FP5`)P@)CF"-<`,J!)%K4
MJZ0$5H<;?X9S\D_#&ST@^IXY='!1[:U2YW`CH7Y8:KN[BX*KJ@VQ$H(B)1%1
MQ%'(.()D@1*&@6E%-_YK1L`.`!ZVY:J4W*&]>BH>6@&0L!00PCG02&JD73VW
M&;AWL"AA/V>N;:KVQO"],.3-QK'7)\8NA/AY?UOU27B>%:/,S?:R_/EL"]&2
M>U<7]'$5("B=1,(0H9$!&M?:$6&&6B6^<@/4SU[=#^"L0R2&>'$?Z1I-3M.B
MS.<'T&U.'M9(A)I#[@A#T`FBG-%:(%7;!G&[91[B?>4%W6`W!"^^YAZ"JSA_
MFB7P,)Q=K3!@EI87J[_:&@BZ?$R(+#:""<H(YI(93)BKWRYM)#O<%&-O7F0'
M!^O_D[0=F@>7Y;QI;K[BC.4_XNPZC^YNJ@.EF\Y6OI0)G<&2"2L55`0'4E+#
M0)TE$@A:L46^KZ#:%7H#SELM:]IT#NMGF5!8CKG66`J&I4&<8UJO`/`OY`$O
MD.S`9ZLGM3I#Z?VQX>`BRR&18'CG_R.[C_-TOCHS+?-H5/Y\`,4*_V\2"XV/
M>8'A6&'C@&4!4:0>5*#!8"<(-.QI]WZ60(=8O38COJ67R602C]7M#+*6!'E1
M2R@X!(P@1!$$`6202U`#JY1JEU[LOAWQ+?!E/^A:#;E]*YX46G&I4U8^W53R
M<A"N@6@H%#?&:,:,\^VLQ?YO5B_\T$RV<O[N^W)>V_D]X37D].#24/.,HT&6
M?\K2ZZ]Q?KL@<G&6G^=55&QTE,]N%8:NZH9)$$@8$"&4Y`[4.Q40-NV:D=U7
MW+\VDP9%<0A^+=J\6MM&&<H&J=!WT6753Y>SDP0$0E@\0:J#=J,?NZ^\/12F
M=`=5JP!CLMM;WZ]/HHF9%F5V6PW*K#T,[66(:20<0JV<$(S-@B+G4FM@%E98
M:]HY?/?U<J_M\-X0>YTP\SDN'P_3WRF8/(F%T/EG&=^L<2L`MIH&N.[A"0C:
M+5K:?17):_.B!ZQ>AQ%?XDDTOT:ONI>R#3E6UA`J)1!@3A!#%$<8`&CJ-5D0
MTG9;-7:?53Q<GG0!VR"4F4RR[]7%BSX+LMGTLKR:3GZVI@%Q=JDG)"+@F@6*
M2<<,=99*I1<X2.':#8CL/GY^,/3I$;PE$OUQ\OR(U'Z.3=UT)GOO9[:N.H^Z
M^X=NO"RY]\=M/I>VKZ<.@NRZ.XM[?-"V&X@'.O"WOKGL29U/#0[YW2060F"1
M!"#@!D`EI>-0^YXKD+ZWX2S36Y?^]#2[4L]#KE"^T`]+?S4_T;=956&@?#-)
M@`"&^4::0FDI6"!"`C/4#N.-1_EVX]*UQ_?V@E1TJ.?VKK!VRZ3_&HF082R<
MTE@#P("3QC%8(X]<RR&2P<[4[=KK61^@#9'OKM*T^C6/MR^/WBH;"L"8XOZM
MI`9Q1QRW%BWLQ90>\,S_WAYLP(@NL'K_'#FX]0"'1XU76!*R0TOJXYR>+-T;
MN6?BLJ@NU!HX(S$UR@5(:BFK^<U'5`(L!MM0V*S3_.II3$O<>N\O/^G[FA>,
M]-'?$`%A1@M-+(1(84-@@!PAQ"BJ*;5;=PJ]_JO;=7^#"L4!\MP6$&HN%=(0
M+Q`A[#"N#NG&I?OV-W9#ZA?H;TAI?`M%E$.(`1P(KH19`%)-/[V+_D9CKS?L
M;^P&VMO/)2EG2!O`M,4<,:N,<?7K&6!]P.=4[.W!G9/*=EB]?XZ\F?[&ZU&C
M@S4=_XSS(EK28/-FW=6E0T:(IDXZY;-6("VW@O*%GE:S=F<\#-D#:(M[UC4V
M0[[6)KN]3-+9U;A?XE%VG2;_&X]/QSX=2:Z2*@RJHHC+XA&;<37!^#3MXK^;
MWL[O.O=?5)>NWD>3>/-2XWX?'")##!<!I881&V#,++%UT,9&'#P+]T]O#PKA
M-\?E^3SVO.32V3]#,7K-XT.(+#>4$5F=ZBT,\EQ0=0O"4+N%U[VMNC]\7G>#
M\YMF]UEYLS+(#_/@,$"$"`TM\^D1Q5@+19[BJU#M3OCH;2O!VV)T&X3?&I?/
M\\SW_LN'\TGDS9['J+O;S0O!!GE^*"26!"OH.8$H\]T!J5G=AEC<+@?I;6O#
MP3.[*Z"'V8Z7C;\GDU5[K%X6"15QP!I(K>$(*E4ME0L6VD.?2;6B26_[&GJA
M24LLAO#D:5I&Z7524_1S7+H?H\ETG*37#;S<1#R4QF!`'0&("R6((X&L4VD)
M+6W%@-XV.O3"@!YP>FN!;!:L/V?I:#F"#Q3$5CX[=`Q1:0/(D`.$2Z<4?AKY
M-KC=*H#>-EH<?`#K`N2W1NK'='3YB\?UT.?1PY:9S$'U"+$EA@BEM)98.6I!
M8.K&102#G4'W7LC>->!OG_BOQO308DRXU4(0$W!NC):Z1EH!TV[0J+>=+&^0
MVCLB_-:X;..KV)L\_AK]6/KR*9(-Q.QM:H0<6H2@)@@"903Q/L'U](J`HN6@
M/_AEB=XQX&^-]D^&+GTWY&CI>@5"+#F3A@98,2&DY!YLN4`>M)YE_74GN#J#
M^H!)ONA'KP8@[J$9W_;$4`562!X`386@VC$9.+C`U@6BY3KS7V(^JV-L7VD-
MD<F*LCKL<VZ3F]]Q7YWR&HT67^^X,+%)C6'`&-4!@;.S,C2'RO^HL<&@Y;'R
M;W/6J5_LAN!5-1-0/OP9ES?9^#2]CXNRFA8X^Y[&>7&3W)W'^<C_'5UO&FQH
M7$>(!2,^%@26"\Z!$@(2O;#?$-F2.V]K7J<OM(9@2W643I9>E-GHKXN;*(^+
M4]]F5MNVUW)CC41(C:6,"T4H@,!@JAFL%_L!V_;4U+<U==,--D/X_<\DS7+/
MVM/J.GO/V!5LU0]5'E@=J)7-KOB:%]G`C-9UAJJ:R!!,(<,@$(0@X.H1`P1(
MRZVZ;VO29RCT7C$&53V(KS=1^C6^O<OR*'\XO;V+DGS+^H3=*PN%I0Y)`I#O
MI"!,D-:\1L0:U+(M>EN3-;W#UO.^.Y.E139)QM6A3#J:5(?M7-S$/N?_ED;3
M<5(^!:E!M^'59VW7'MI`W9\+ATKYEI\ZH;C#RAC_JP,5QI(+*13;FC#U;-76
M#77/"H86<THHQUQ@Z!0CQ`&]L(8K-=3*XHW;Y?9QPKH;$MI8?[!;X&JK+GR<
MB?(D:WK+QG+YT$GN016$,NLHX9B::E'"'`P/;[LIP[ZWO[7TYSI:[`'(,'OB
MY^I]2XN[>)1<)?%X^S4)ZV1"(`.MI41"`DHLH<C,IWEF]B%VP%O9]O373SMG
MNT7H_3%A>`8TO3#CE0DPO.,?ATTOB]DQR1N\_;Q@**E42B-FF#7<*FT,YPM+
MJK/[AW)QLX2ZPY"_%P[#>72QTKVI8U^4#P.CF15,.R.DYWZ`?2!<V(4Q:7<\
M;'\7GK1TRDK?[@?%((-T\PUGU3]+F\Y4::(\?TC2ZW]&D^FFI+V1?$@TQI0Q
M:(Q/=HPDW.<^]1OB&ZY#I$!KW[T<N.L!H2&8\<5WZ_-D5-:;$EMS9,>:0DV)
MAI+XEM2'.,(P)^HI5Z:Z7<^OOQMO.F5+OUBUVJW^*?%)2!$'<;S]PH%594.?
M]S#?[>$!!`12AQ#0=7SDMF4.U]\E-IWXLRLT!@GS?=P=`)C#QFBH*6(,*VH#
M4^,%8#N?]W?=3*?O<(?`#+/SYMXKEN4/FY>F+!<+)6-,!U9CA@1FV''?8BRL
M"+C>>KK7P'?$=.K>/8`8PIVS8?AG%F]PZL^%0TF(DY1B`@QF@0;2V3KC#53+
MP;;^;H/IU+5[PS%XKZQI;RQ$%,!`<]_X.*4$,98&HDXPA6CGUOXN<^FV0=X#
MB4-(M1NM`&]>21@@1*`5!E;C$TY!0CA:(*!0RSG,GA/LO7ODO>$S!$/6[LG>
M'+,WB84VP$P"C#E7"%8A#*!Z!%$BT&YE1,]I^=XLZ!"10]O?3E008(4TD4`$
MSBI+6<U:YZTYQ)1[;W^VM/Z][&@G@!%'(*#,^OZ$`-RANOL/#6FWH[WG/'QO
MG_>`S%#]K/E*F>(T]4V/&M]7*T^*KYFZNDHF251=*#6[N?CL:K["9DMO;+?*
M0NF,(5@%P-!`6VJ9?<ID#6UY35O/B7T'7.D9IX&[=(U2P97E0TZL$M5!1(1C
M0P#6FJD:0M]O/<0>P-[^[P**X3IU6WMS(8>(<4:D[WGZ_X"QA-4I"I>BW61I
M?W<M=CF9MJ/M0WAM>4-0.IXMSK[))A[38MZ6-)@S;5I%:*KKZQT-C&+8.`8(
M4;*VG@7MTKO>.FT=3I/WA-#`_&@^B[Y>*!082Z>9_Q\""!EPD+.%A43+=I>X
M]S:/VKWCUC-C/Z2&X(*-+QM,JBR5"K$5E`AC7$!]\Z:DM:".4AC2H4[]W]W;
MK9V1=07&D--FC^>L-)\P>RX0JFK>W_F(2'R?10L`#7J<0O!VDJ!=7M9;P]Z#
MFSO!99!7>!HO]1L:O,RKRH=":&>1,QI8I*@Q@BN^L,OZUN^PQMWZ>*T[@&6@
M%_S%O;>-WO'5,J'AT@@8$.B8H,A!).$3G7G+XR=[&Y[KYS7O!)IA@O7\1)8O
M\7V<3IN\ZBL%0HX5(M129+#R,"E#!%I8!AR&K9S>V_A<+R&\`UQ:+5LZSQ\?
M/4L\SRXGR?7LS(>SJXOI99&,DRA?-<#66#:44"G'I?X_[JZLQVU<2_\E[LLC
MUT:`[E20SF`P3X1OE2KQ1<7.]9+IS*\?TK;D6FV9$FE5T`]=C19E\CM'AV<_
M&*5<;B.`/]Y/J=/@M/QI(]*V%$37L<@NLL2"IQ!8`J02GAB,K()"M2<R`/`L
MHA=SHA7XH`=C<@7QW<MI^N::@(6"%O*DFB@C=/K#M.=#,C.P5D-!+V-UCP54
M7C+J<O'U2[/Z/D2Z7_*.X*/=D>XFY>(_VBA#?2?"(DQYUED-;7U<XI<&KEH8
MY=+&BF\O"M!(13DS7AN("2:0T$[N02OS6*.&1E]&+HR&5&4]H)\"$(RVWEK$
MXHWF(:;6P7W_Z'0&#57>^-8:JGQQW^N%T-0@;]>"8G_:MF9B'^E5F\UJ_J_M
M)CF;OBP_S<Y(@(O?%:RBQ"K&(QB$L(AM!+*S;CS-2WZO81F48972`-9@J-[Q
MO&>8<26A95*3%/OD%F'$:*<;:SQ=>Z$,*PQ"ITKU^HLS?U@<4HL^+5<[.CQA
MV*==D]H&2SWX9-P?"E!A*+GWP*!XQRJ-M.NT+<!-GC.B6*PHEPU>-,>X(H95
MJG./3=_.%N(^>S1((B!A%ANK192AB%M,VM-$:3JQR9S7(N7;7?9R4*P2E;B[
MVU%E]O!I-K_[L#"S'_/-[.'1SD^%)\XN#A@*)0%FCEF"M0?IXNU\=EY-S-LQ
M$;X9'=<Z92>;"'%SYV:K100C#0[9?M\^I*YH-A+Q=GZZW.3<XH"(I\`Q)ZT#
ME,3S6B&[;X=E3GHIYCJ9"">-CFNE2&F[R9T7(/+]CU7S+;7,^=E$&)??FS^7
MZY2H?7/_9?;/Z?CI)6\*46&`CB,K#28*(\(PHL>O*C,?LI@/9B(\5A;D*O;]
MJIFMMZM?O52CEP\'Y:36GCK-,`=.4,==YY`"5N>)IF+.G(FPS6`<:X9^$D]'
MAM[YI<]64[R]*#`,K9*I12HS-@I;@#QV5#(,&,$6Y67K%//E3(131L/S.B;_
M169[`$8!8A`RT"$*N8QLWR4N`6#SZBB+N7@FPB&#<:S!&<_[9I_@B^>/!B<@
M`P!+'O'1TADFB6U/XS&;F!DUDD-F(`KOQ\%7W+$7.(["D7LD)2**8@.Y`5U,
M1=.\<%,QXVE2#KT+L9M"H5"_&.2K2X.(%ZJVD$/%"4::.89U%VBW+D_2%"L)
MJQF8'`.O1]QQG5;T^Y#8MV8SOYT]/-W;.^E+K['CT$6;43EL,&2>,PZA`@)K
MH`@Y*\H*G^K"OO3Q-"DZR1&-Y@YT@@N*V],8P/-*[LOWI>]-A--]Z2\[_>SW
M[DO/H\3`1@`5E1NE@!86L18,%(V;2JPPI"]];WKVZDM_&2!5U+U1NY%+Z*,"
M$<]GM*>ICS^BMON($/'OK2]];WKU;DN>A]#OQPGU.2"K+WU]!KB&Q7<XN7F8
MK=<W]SN5L*^\?[XF(.F<EQ!IAZB+AR3)`W(X']0P+^!PN5U_59D_$)0JF1./
MMGCV,W_Y<`"017"T%01J9E7D8>_:$SFLX#N0]/E4>IX4,18\OP/AIRO8KTGO
M*TKUFWL_7T2[>3Y[^+3<3[CKE7YW?GE(7@&C#0"20PJ!B.*QLYF\5M.?3#+8
MZ!L/G1H\\;0NY<_Y?[;)L1+WO/\?S>*V.1<K[ON*E!BF);#>^N3*%@HH)2'T
MT"H;/SDSL58LXQ+T14_-(IA53K#\-%O=K'8XW>UV^ZE9[0;M]LNY?&MUD!S%
MDPK&M418\ZA6'S]!P51>=+!\VZ82?#(^7)599#]X66TWWY:K^?]=-LKZN"J5
M20H`-*.<".@]-4QW1A=3F4T["^;%U6&)@3!=A16R)YI'HYAK&X]CK4/.*`^/
M>'$G\GIQ%DQ;J\D"61!=A?PWV\UZ,UND\.0E//!H62`*0`M-"D5IJ*BW0*H.
M-6+S&*%@(EI-1LC'J7H*XG[#?7,0]T\'R01"#%&9:N.!51RPSE5F*,RK#2N8
M6E:0]L/AJ1BG[9"(1G(:(N`?EO_[SD>'&^V$HT9(:86.ERU(4S82+173WHNS
MS:FF%:(%SO*D+B`+N8"1@00D[6FHR^QT73Y$VYL(IT.TEYW^-P_1,D2\D\:@
M*#(4-E&-4+8%@VF5-^JD;HBV-SU[A6@O`^3]!>:<TY@*C$'4&H5#F$`%V_-Q
MA.4[<-SGT:MWA"X/H=^/$Z;KR;\R`]0G?)J/&!6I3ZOESWE4EO2O_XKWT(?%
M312:LTUJ%7&[F?_<I_2==^U?_K)@G9-0(6&$Y4PXB3U"W<V+>+4I\]F._ES5
MH3A6==S^R_OY)E6LG73LMP\%B+P2<=\`$64-QMSYCO^9(A/KJUV21"^'8^5A
M5*?N_=_;PR27+\O/351+;^>[R:K'@L4OR_&D2(F?"X8";!%S%@AE1?S'D@Y5
MS$!>#^!BP8"*G#<!M*LH.,FSH6?KIY5QI[2;5Q<$G084262(EQ)AAH''G;A'
M3-8R</M.@;DJ<9^K16,@6H-7CN#XB.B^=N&O9O-M>?=HIM4)UNFU/HAH4@*#
MK'"&"F2$EYBUYR90Y\6BBDFD27%2"8#K5$C_6$6#X)SH>?Q8@";J`TY@:[C"
M3CO*47<*J'2>@EQN5NB4V&0`CJ>YX8T.N6T57/-/DF[-<O&C3<]8)^?ZLNO6
M^IKPN/`-`6.JC1"6*1^-4B601*[S34$UL3CF)/BB+,0U!,BN9T@JO8Q([9%S
M^V.<D"9OK@FI5I.EQM$"(4LEUPQT-Z^T.D\G+C?"=`HL-#:HE=29%.-K;+/_
M]V-$GDP)/*W2]'M'L!(82(#`R'OIG`(>J?;\UIJ\S,URLTZGQ%2E0+X.D[6S
MI2*JS?SGF3!BG^4ARE\F'0,,*`U-/#Z0G3\6`)LGKXK97@6H>99?!H-V'59)
M6OLBTNIT2_"3ZP(75%`)*+""8R<(UKR[K*'W>4TWBYE3UV".?+2N=$NE._89
M+)==4:^\(%@-.*->4*:@`I022`XQW6@7*#.Q[A[7X),18+NR6O.X$<4@W>:5
M%X74E#:E2'-#I$\>*V=4BX3EF;-!RPWS?B<*SG"DKZOE'"9H9JDXA[5!(8:9
M(-0@ZA$!GHO]$)]T7FBK)4\-%TV#B-E;R<F#[6IL\FP"XZ6<\FQY,!@9X;Q"
MT',5OSFG67=JYTE>"NLU])WBS#(,N>OPR[-)7Q<QR[.U@2AI`'117!-,C5>&
M*]^>5UJ:5P=U#8VG+*<,@VU:N3JCY.@$!9'!5@N*+%.,1"M2HA8!8.S$QB57
MC)D7P_"*7+2/G(V4\77B98%R9ZFQ5D0[@L6;VTOA6D0,RQ1'Y<LRBV5\C8=5
ME8ROV:^#,:%N_[.=KYIXG+MMVGESUD(_NS8HHR'V@"&NK90BFID`=U<SR@QJ
MU<X/&X6@S_/#1H:N2M%>Q.:PV[L4I]_]O:]:.L$D)U:%-.).(J!X*D=ECCJM
MNC-:+_-BX;63N$JPQWB@906^VQJRC\M-L_YKMMFN7BW-??/9$.4FHP!#:JF,
M8M4IA6V[1T'MQ)QR%0@[%E334BA&420"1%911AV,:IO%AC""86?O0Y&G0!3+
M?*@H!8IA>$4N.A2\CJ.6GGA9P!;HE%_-@/<4$PD\XRTB!/N\FI7RK2&*J:7C
M856#>SXW/PX:TLU].RO;-O\Z/4;K]27!$6T`,0;%XZ19*M8<-2FAIM9?J"3Y
M7@S(&@6Q2H4IMTUSM\L/?;SM,SQQ:ED`$#@0A:-WGC)/H-2B"X$)H_,D1&WM
MLP1?C(A:;=YHQV;L<M,/S>I[\L=K2P/74!-F*0.88@P$H+8[+54B+PNAMB);
MFD=&0*ZFJV//R*DW3IH18);K7DZ.5U8%;J/B'G4Z1%P\GG.:BDY.4DGS;I;:
MFFL1[A@-M&M>+I^CFKV:WVZ:NUUODI<X9=P\9]\9J(\6`O"6\ZCGT0@,ED?'
MCW(3&Z@W@6MI;$BS7"8'CK^Y[UHXVGE"9'&79J=\;J*QOT@];G;#;-_RI5ST
MDH`I,A90)B%G`'HM,6#MJ:*:-K',W`J,4AS#VL*H%9QQO[UF4I]=&[144(HH
M<@4Q$FH=OX@N"$JQR[NQBB4[74FXC`'=M%PLH[A6@H>42ZF`)'#74%1HW"'`
M,<^;U%!L/%9%YBF&80TN<O?WS6V4E^Z?VV^SQ=?F\VS3W"QV$8C%[D9-]9@_
M9P_ILC7+Q6:^V,8C'6+CK]>^C?7J))Z%)5!)P3ET%IJD,1[08M;F!8C*-_<<
M[L2KC%RU\.&+S7]J5O-4YOLT>^=</+'G:P(S7&K"!=*2$XMV22"=6YS*/!6I
M?$_0X?Q3$*7K\8J*4G:U^A49_5SO^5[K`V7<>F8E--`!;KC!QUPS(&R>I56^
M:V@I[A@&3Y6F']L?/_;-$V</;;O0#XO[Y>K[K.^PBGYO",HY:J5D3&NH$:18
M*]"=G=&\9H?%5)TQ.V`6`:A.TNV^$/S3;'ZJC_CCQX)SREAA#8]*F(86<H2[
MR"SR($\"E.M6-C9M7N309D-3OUB^C8$O[CHU>\?Y/83`92\*S#'KI)&<<4R4
M@ISC+K]<*9!G]LAW(`N*XI3E97MDC^][VW]8_-UL-@]-Z_*9+U?_T\Q6>KG8
MKF^ZU@]O^=LR7Q><QLP3:@4G5!D?+T;].#XZL;9WI<BXK([D.#SCEROW_<?#
M\E?3[">H;%?1R%HWGQYFBS>V?:@Z:9<EBVLW._U4[Y?2OQL8Y-!2``T1C'/"
M093RQP@;S--1BL6OK\*%UX6\BDI\/*S=KB*,>QMOI\$_RAH]W>Z[WRL"801Y
M*[7"E&O"&!9$'D/_*"^;NU@PO###%4;O$>_4',)P]""][RD,FF`2;59%/18I
MV9):I3Q!"&O&O,!GJRD+G^K"*0P6:(BQCCRIL$;$0^U!>QHB9:W6^Y=.8>A-
MA--3&"X[_>SWGL*@@6%IY!]SP$;MG;DT]N\`!LYU3-2=PM";GKVF,%P&2)4K
M>=3>^T@*!:/5#J(EC@RA6E+3GD\):M[;%(;>].K=A#\/H=^/$^IS0-84AOH,
M4)_PAYKS/LZHYX\&+PE@5@AL`01<8!SOS_8TFE>3\`-&)6=>^P.1J/)!SQZ:
M]6&??RR7=^N/S<EHPRN/!XL5$PIC)SF5W'`7;\+V5,S8B=$WGRC//]_A6-2F
M\-_-ZN?\MKF`R(]6!,20$PYJQXB(D%%EK>C.QC/S.(NY9XK0.1^..D)ZW<3?
M29%0&_?[L/R1Y)A:K5+"1?ISY_N)6'Q91IL^A5G\<K7S*JP?-[QWL]7BY.3:
M47\G&,>0(`AS!B)VRB(MW!Y'S@Q1>5I`,2?,:&QU31!K:@P]-(7@TR3O-,+.
MI`8Y0-CX1[M[95A>0*I85M2(+)!U_BKY*LOU)B6B[S;80^E[]?D`":=4,Z$Y
M<992J)G4[;DH1Q-K`3:BYC<&'/7(O-->_EX^G)Y6_N3)((4&R%EIO).>2HLY
M@.U9`*%Y=63%E+Z!]'B5NKE8U*-KJZV<)6O[8!`:4\H(]CQR.HK`.&C;DR#N
M)Z;BE:!J)A235^_6F_6'Q>TVE8_\L3H]#F_4WPG>IL^"<>(M-PX!BQWH<$3G
M`Q=UU;MQ6>J:2%;7$OIJ!P%I(#TC3'G'@8F?%J"D0Y-E#E\MINV5$#)Y2-2@
MZ([3]K,>3]#ST5,!&(@-`!I*;PRVS@/4(0&0R=/=:[8ER=7Q\D&HDEO8MGH\
MC'WIE4;XUIH@F`.<.Z(=HU';$<K*[C+D'.6Y^&J6K>02>2Q(JGCZFH?XSJ]_
MI-2(V4.\<]3=]XAZVF]JPW=^$%._%P3IK/6<8V5]/+XUW`K?22T()]8#<00*
M/G<(EH#I>@KD>;XXN2Y0(RBB7#G)42HVU%AT:HG';&)S3<9GAS'1N<K-<,F-
M$&QJ2`ZT!U1R:(&,ZH_HE-"H!TWKNA^?VD,1J4KAXPB-/C0^/ATTYH!#H;51
MA#EEF-.=.UE@E/=-URPS''S?9X-1LS+HO.A^]F2@W#`L+'/0I['M'@/6L3WC
M.L\:KUDAF$O884#4(6J5H<YIXB.*=Q#SD:$9TARQ]MR.R[Q&ML7Z98S*`./#
MDU6^\>?\-G&@;YK4OF7Y:_:P^;7?W"O$/;,B4*(P<B@:G`)HJ31ERG2R";$\
M7TK-LLY+R3DN(#6K_)9/KY;^<W%?7Q@H$$@RQI3'5!DM"+==T-!!D-<*H&85
M7_8=/28N]27[:]TM='._7#7[Y[[,_FG6;0?"]MJ*?#[N_5!T%\%91*5D"`#+
M/5-<6G?\"EUN/2%X!\PY793K<7H\U>%CU,VB.>U*?F-%<!!*RJ#F"D&D$;.X
MQ9\SZ56>H@K?0];H.(C4H/;>^7W&O#P^%*B3!$%%A6<0<HH@%[2SN:,5GD?3
M]Y`/D@U"#3(^F;6I-OOJT%38\F69J@U3B'*Y\WBV`NH$M2]^5X!(^6B,`:`M
M,L)@!"3N\/`F3X.%[R&`5!JKZKS3ER\"3X42%.*X=8<5<Y["SLH"1.>IKO`]
MQ).&X%"#GEUKT:[9Z+D6G6^L"$1*22Q5``EJ"(CVM.FN*ZYI)HW?@P]Q'$3J
M2_Z?L_G#7OP\:CMPZ'ZN9^OY;6^Y?_9-02,'E()40^&U@FG,:9?YP*#/RQJ`
M[\$161:I&ER34L[CK92:[^T:Y/?(+'AK2:!""@F\,L!$#*V#6'=N6(-%9BSY
M/?@C1X+D&@3?,68*=\X?MIN3E2)G5@;DG)>"`("!LY90+8Y1.($=S2-_*>H/
M)]D9'A@&3PU6^.]F_O5;W)KZV:QF7YN/VX38S?UN]S?;S7HS6]S%$_7GD+P7
M!L\5YTY`0!3F&E)`>9=RK07)9)PI.[ZK`O:(E4HT:TDS-.+>_DS-6M=/?[EK
MQ]+^_(B_E/[#-IMXY;[UHX65ZS0Z9!%EQK9O(Y@W5@3I`8')^6>LD<2)5'[N
M"99`<NFXA>?8O\;YSK6$>>7I`#V()E#\,J(EI!SP#%/<GDMH6ZNJY&1?F,$T
M>6XN#,9A-M4.,6D&V^8P@^U+W.J9!C&O/1XPCSHO3(5TS$@?Y14TI(6"F%Q?
MP<4L<5%_F$$D78X.2@W%X/DVS[8%>7U!T`X!:J&P`#ADF!$`NO9D4;F:<'>8
M880Z0_5!Z/Q.]*]/]S,]8:9`]BOX"9](N#-R_>7#P2A,;"I,YQ@3)"FDT'0`
M(9\GU2^/!%U-J@^&I#Z1/\Z^G_^JWUH2((`*($TL\`8AYK5BLCV=]]!/5ZX/
M(=5)J@]&YW?C@<G)]BF0?H2,0[-<+)K;S?QVNWE<AKK=?-OEG7Q<;IJ_GC@P
M7G9^[OF"@!G0U$D9MV\98@[M:E0/\A``5HO$_=PRPXFRK(#24)J;AV:V<#O'
MB-\N[GJ3^M5UP3(.1>I6$C4<XZ-I"V"GVL0#Y7GLB^5P%*/P&.",2-BN#71S
M3!#K."^'XCU>&+S]?_:NK;EM7$G_HRW<+X^X3J4V,W8E.;N/+!V+MK5'$;.2
M[9F<7[^`)-)V;$D41$"4=]Y4-DF@OZ\!=`/=#<0!(!A1A35P\4X=UIFEJ:J0
M+7*CA"H,CUJ2CFQW/;=W@FXV/W\/4']__+Z]3=0^AAY^KE>K;_>3!42_-XN'
M^YV%_Q,_5QDI/`_VL`NR2>BA0JY;*X.L(TL4'6I?KR!D@RF'?WQX7-:O.[A:
M]_#;GTV\1.`HW3C\M8I+X*2SWBEFN8`RB-C)B85+LQ,*K2(95&-PQ$IH1OA6
M/:1N=-^K)'968,.`(EP!:FBPNCM</1U9S9AS:D<J9@7TPS>/RP'5H_M<I6D\
M_68V7FG!I`Z+)]//>RZ)5>6R!0^>43M2(2NA'+.G(>>.[G,5]U8;CP@%2BA"
M*2'(=I(*F'8?>+:HPW,J1R)DV97CVWV]K">W#[L]EK2O50"%$0`TLUI8`CS`
M.EA86SFI2XPYS!9R>#;52$8LNV8,H0\5XU13)*%5TC-A)5.\VWLQ1J4Y)=D"
M#L^F!4?B5#)@Z&.$\&!#'>,!UWBG0W#R,'+`.0D=#W.P<@=3),<:PB,%I9A)
MQAD,LKD@H^SD8EBEW7!?*(2G-R<]0GB.P^%#A_`0YJP1VE)D@LO*F'6*=[!*
MGE9SX@PA/+TI[1/"<QPHEQ3"(8)KX2W70CCB!8%$4ME*YIA`XSWJ/8VH?K$<
M:>A\)/Y'=\P[!MK/?;)_?`B/)T0'63R1G(?9#V+N?"N1(?)@#/)80GA29_63
M(;FT\`WCO82*",U<&!<.>*TZH"2G9+SS^BE4]8WC2$/GH^G`Z.;V,5!?GG+3
M+)[JY<,LS&^QUSL#`/8^OZYLB:FT1'`O2<`+&?8LE[V48)[>]+RIU7XZ*&./
MUZ("4@P`6]\6!3U#-JR`6VF@3<RC*Q_-<RS%65$:5[R6C,F$&G&D*$;,&*1L
M9\<JJ--F[/)!.J<R/`0XEQZOY;24A#+AH1*><0ZX[Z8NS7%:5;9"!Z=Y5&%X
MU(HXZK-%?75KEO5T]N`G-[-YZ*SZWCPN'EXD`._SV_N\7Q$`D=?&*BDY\\Y[
M`SNYF4K4EN+16ZE;NCDP.H/EU]_FJY0%F&&A@+!<^N#XJIB7OI%%4)5V<EX\
M)"N5[]/0*,+LBV.[JW_.9W>;<I+[&'[_C<K%6O5`:T>I\A@X(6V'4;1NQFP2
M#,#T(*B4=]S-9+G\&2:=S2S4VWE__5IE'+$&2,(80U+CF*$8;%D%$??0T\3$
MN^+!4\,<U)T$3:D=^6_;O>0#^_#M8T&-%;+*<`(YI=8C"1EX-E=,VF%;\0"H
MY&4['8KR(_H?B\GW)JPY_ZZG=K:Z.6I8O_-NY9F"Q@!HG;$2QY4+;;P9`9`U
M[D("G(89VZ?C4WJ`FWC5XUX->.?I"AE%@Q248FZ--D8&Q#IGR*$T*[UX.-,0
MPST-D=(LQ\JN1Q']_$+E.9<0:L5Y3#C''!/=G2$*K=*XSE;S*B?7R:"<RSW_
M??)7#+#3S7+9_!E,CF"$AO\\_#S22]_UF8H+P'SP5(@21%FD-4*=(TI<HO.6
M[3*($L[Z0%"54)CK97-3U]-UK?\HRJJ598]V['RG<CK>3P4(X@@8ZR42A':1
M!@`EAE]DNWMA:%T8"IC2Q'^I?VRC;Z]N#]C[^UZKI!8$`08095(3(X![WAWU
M-M'^SW=Q0D[Z3\2FO$/0%GK_,GFHUR4CI]?U\B;\8W+7/PQWWT<J@I5SE%D>
M;%X;0&4`FA8!'/!(TXZ+V>7+AM09MH.>-RPW/V,XQ)>XEP5[J\J>;U1<6X@!
MY4A!IJC"&//NS%.'"31-4RYFES`74*44Y;F;V[[7TQ=A,.L-KT-ZTN<3%848
M(VR9%MP@+0SF4G4GJ`8EJLE%;2AFP&DDT\GU<G93GSB=;+Y1`26PQ](PYRVS
MD&N/.ZL[EE!+TY.+V9?,!51I*[7_\>*>MRKML'#*2(U@<,9X$/AY8]9`FY@C
M=#$[E<-!4X3^5S;TI]7J,<9+F&:U][;!/6]5.KC>7GKCI(56`PR%09V,%"36
M@;N83<OAH"E!OPO@3*?UU-;+V5.P>)YJ/YDM_VLR?ZRO;M_^\_-L\L_U_LL>
MW4C]9"6YQD)`C8(7SPRVR.+N4)YBFK;+E:_J_]"*4PBWDKF\ZQ2,2T_EY<!!
MCYB&DE.OJ434$T.LP0%LQOW!Y:R$?"FIO!@0S+QWU`+OE1<:.][*!8%/O(/S
MZ-&6E,K;FY,>J;S'X?"A4WD!@P0CHXDV@L5"99S*#@J9>.GT&5)Y>U/:)Y7W
M.%`N*95386:M"&!QA"&PVFII6\DLI)=6C;\W4?UR.M/0^4C\E^<])96W,.WE
MZ?YZ<U]/'^?UQJ-8SW#?P@JCY_NO[MSW6@6<QT1(`QWPQDINJ>ZD9%@7*]9]
MFJF=:@8,"$U2ULAS^Z\*]+Q3P:?U)@^R/LAW*P,-)0YJ&:\>EHX%WZ4#U",Y
MZO+/Z6IQ#NQRNV'-S6:#>C%UBX?@)7Y:W#;+[^M@Z!/\L55]\Q]WS5/H\&PS
M?X4?OTY;X4_5FS;W.6#[7ZB,H892:@R!(,S*F'AH-K@2A[PYJ9324?+,M@[M
M/A':9ZK@A(<AKQ2`D'%@2+R@K^TUY>:LWM50@#?#")_9I>K+\>?Z;C+?P++#
M=WKGJ4IK`+RUW##&M4%,$*=;48VEHZI^=`)1S5`(]#>8CIMK=MK`OSY2*4MD
M<`H1I)8[X@$SI%-O*:D:G]=S$NJ_#M+38!@_?:-Q6L["6AFVOM1WLW@Y\B9Q
M=R]KKQ^MO`&><6PX-0([XRSUK.L_=R.Y-"#7`GD:&KG8-&$M74[FGX(5^-=_
MUN\=[>Q\ME(:8,^"I8L5=4I0#03N)'AS?_VY'(9L?)X&Q_"$MF9_W,_8P>/+
M1RJ)&++$2J>4<4A3)2UI^\L\D$GT#1X%EH&^$U#(Q]IUO9PUP5^;VLG#(?I>
M/5MQ0N(FMW7>"$V1DL*#3@+-TLJ`#!ZFE9''4^`8GE`5NC2-W?+SR7NE&MX\
M4TD>K7#,")-"A5G$0]\9!E`EQLP,'C^5@<!38,@W$OUL=3.9QP+Z/OQEER^X
MX^F*04H!HS$?31),+-=R.Y]000Q(R^0://XIXV@\#9#<M&[FBO[$OGB^0I11
M([6&B@51O))(H582R6S:ML[@L4W9J4V'9'ARMYFASSJW?P'=]7@5RP`0&OH,
M%+2$62E,IZ3AKSB)VL&CCS)0.Q`BN=P3/YO72Q/Z<]<L]SLGKYZ,-_$Y@!T/
M9CCD02FUA9U>*IU8S'+PI,ELKLDI8&3S-)OOWYO%UX?FYE]?[R?+>K6_HE6_
M%RN+`/#!VHN;F4A9C3B!K6SQ\NZT/87!4R+S.:'#@9/Y5"J685L$\&<[@P+;
MQ@=K9_]U(H,WMS?B<9C6/C>K55A_UU07:Z@$C"_;*X#C'Y-XS'MUJQ]7,9%X
MI193/5G-5E>WUV$,Q3S!/8>E);MPSAMQUHF3?2-HWSY<$6\!X%)PBPSPRB*$
ML2.$&,6T88<3@W)'U%P]W-?+JS\#+ZO[V8\V973G.>]Q'Z@HILI0";65P!+B
M)>>^E5XQ7ZJ>]MX0VU-(VQE6,R`JHPVX_7WR/\W2/*X>FN]!S`/AMF\?KJAP
M/)C1&E.$N(;0*8I:&!`E:?Y&YF#;H1EN!D:I1#A>/+FYNGW5U8,!F#O?J5BP
MR8/EISFE03C/K*"LE8]9Y\=W&CT$64U>>#Z>&HSF5'M4[!_#^JX;*IOO`;AF
MH9>SZ5W]HUD^^*VQ=CU9_FM_K>X^[U;.*."!Q(K;=>8?<^P9%433:O!GB[0=
M@(LF+T))+%\WJYMF4Q1\/Z5O'JP,8MQ+BC0BGAA(J57=6H:92#LBS182.S!_
MI\*11-8_OO[6/-7+1;3B]K/U]LD*0"HUM=0[L([U1>39]##&C>Q"A('I.AF/
M(ND,K</A_O=QLWOUHUG$>.H#)O3>]RH.&<-2DUCTRW-BK9*JE1,X6"IR?4S6
M])"`%<E%?]W-@];4N\]7$O$PGQ!/#0$0`$T)ZYQ7I24=KT$]$%^_II4/B-+'
MT8+1V=-C(K\\Z5_";+><W3S44S-9W:_S;5;WL?-/D_D:A*Z:^[H>PAYU./)+
M%320A4D4>`RPQ8)[(V6WSA*39MYE,\\'W*S+"]08E*97,>;^'ZF\5%!H(BD@
M2D(NB<#=(&2&IL5^9/,$"JI*,D9)[L&+X\[.8MI;2+/'6Y7BAD!H$-#0$:_"
M?(M)VV\J;=IZD<UM&(#;X4%)RX2=W2UFM[.;R>*A=8"^U$_UXK$^3&F?=\-:
M)S@$D&GG+;%(&$A,M[D@1%I^5K8"AD,1FP&:S*$!_8Y""QP+KUTQM5K585ZK
M'PHV5>*(_76+I=#<!IAMVBTFYJM6XW6?I=LL`&\8&[=U:'*ZGL,+-E6"Q=<M
M%D#S2QVG1G6SOD\F&+[7RV81?MZL9^3<3;\TL0HV58+(URT6('(=0A26C]!@
M<'V#![Y>/*[GD\79VE7SM6T1E/G=9]Q?\>>!,*O<I2!_S)N?=?VU7C[-;NKW
M^[D5(_RZN@W#I0EFQK_7A=5GS71=X_)SCSBA@5NJ(`W62\Q8)\#$+!&%]"9T
M$GD`K3RI0L0004;#R-L_)FG`]BH2K$[MM?(R!OD+*[U@+;8,6Y%D/P\<PG0V
M?=H9_W0^!D8;+O5I$:;)^MG!V8I^X-!GSUN5(4HB::P3"#JE?*!-M\`8S$M=
M89QXY',6%6ERH5MBOV]';P^>$.Q]KW*.>(RQQD)SZBG22OM63B>8&^]YT2#L
M]=.(D[#ZN+HQNE.D\:E$>56(\^+5[==)<#)V1H_L?+8"'@G(33QF5XQ`J1WH
M4&(*E*K;U7._<"!NWMR6?AHJ1:)(@OL57/3?H@LVF:O%5$UCJ%DLKA*KHV_]
MJ<,:<-1W*LHA<!XZ+`6T3F'"M6MQ\!"EI>EG.P+*HQTY$2MT;%B'=N(YEJV?
MZGGS8WWLONGV07WI\7:E&,#2`$XQTI)9+[7&K<S(Z[2+#+(=)N71DN%Q*J$;
M_79I]JA'OP]4#L5R")PY(;S%B%A'.H,=&U0J,:BGAHS%O\X";N9SK3U;@F?-
MZWN?P^5RLKA;3P/ZY_,CVX*WZL_)<MIG?^_TCU>,J\`@AY(8[HW`D;<UAU@1
MI\5!,RSWEMY!$5>[9.R_C7=B&Q70&!@DE0BC2@A%'>*VQ="$WV/8NBNI*CMW
MZ\H"/=H=NLX$,//):A5@B<=N?8.R?WVG$A('4I1'BL9L`<GTM@97`,4*,<J[
M1,Z@$KMBMD_$LXBC_:*+!S=:WCX<"Z9C;SD/$F'IK7;"LE8B;=0E1&JGL_2K
MRST4/!^!^-%MJXV"[S/LL:0NSE<_XH.K8)#/ENMW5I\6&T\@A]6XN[4JN)-"
M>>4\0QHB)R6AIL64R-1KKK-%_YW1&#H[^)>@T"\**_UW/;N[#ZZH>JJ7D[O:
M_16LC-FJ7E_SFU')>_:@`HI(PAVW7C.LJ0$8BQ9[CTS:L7V^6/7+5?P\A%S8
M8/C2S.>^6<9_EM']%PU6!'N/8NE)@QGR!K"P@+;(`I>HZOE"]S^$JJ?C?V&:
M_<?CH?.CH=NJH"=8(&2"64F9H$92V=&KA2U5%RBW/@^D5/ET/(F.2U#OW^+]
M$R4L\M<-50)JB;D6S'NL=>"4\\Y70GQLE30^F&*?Q,4HM'KGCMN[$N:RSX?K
M1>6)C:>I%B!@`92,T6U-WL"!8HFA)OE2TT9LN)R-E%$,C&$\E#A)W9:TX7MV
MIC*.$B@,=,I*Q+57D/"6$<83;]@;_&J,2Q@FY^;F$D9+6*=OZUG,18TIJ.]L
M:YUIX^>D?E4040F(E-(RR`P4@EG561W`%0MD+6YZ#:[(`X^YDK2>+]*E"R"*
MQQW7C\N;^WB-<OC/*/+=7I<_"+UR7Z^N[6P5#^<C,7U"7H[_6"6A"FZE)4I:
MP*B#D.--97XLU_\X=XA+;Y$2$M-Z?;(BRL;Z=YYA)3F52`KH6H2T86EQE+ER
MSS(0?SB]+`>.HXU/Z2VU_AG_>"!R)>%K%15*$0.\=@@KQX0G6K=`0N5*)4.>
MFG$VL-;\6G,L.[!%RM#ME6*]=AVL3-?S$Y4.^'(&"')6:@ZH=\2WTH>_@/$&
MPF3E^BB].AG._V]*-;H@FXO4I3,XN+'+GU:KQWIJ'Y>Q2LG:3]C<_+33T-X?
MPYGTQ4I19@CG"&O"&2)0X6T8?\#&:#TRI[*DH58$T#,JV[HBY$Y!CE>U_=^K
M$.%0"VND$Q8H@[GGSX-0$YBD:-D.CLZO:(/"629EMZM#:"8_9@^3^6:LQ"2R
MY5,]]<W2/\9-DBCK9+%WH^WH;U7$>&0QU%H2[VU84@`5'?H4I@4)9@L@*:A>
MN:$\WX;4YYB2B*Z;^>PF]UV$>WKQ7!=K$U`<]P7_S@K;<S*"@&08*>`-!,P[
MH9R'$"H@D*6>FX.WY/R=%19KQ4@)K*%.&`6-IL@ITF+HJ"H5$IT[*ZRWJF3+
M"CL.Z-'NNL69*EY3<F`[[>5CE>/6:.4@U=93+#1BK!-=4%PJP>-,N5^]B6\&
M@["$D=9V[^`6Q>L'*ZV\!MHBBQ@*ID$0B\E6$L,='._N5AHA.U@]"8U+YG=T
M&TWGH+4\G9L)*31W8.)^]5RE/-40>F>UMO'2/J6$;N6PSJ?MZ12[1NE<,_<I
M&(XB*&8G+L^2+::])X@<S56(4$\YI$K#F$GF&/&B195"(L>[C"1JQV!!D(.#
M^K?*#H/NZ%;&"];4<^R-#UDN`UL`+0D2*H2(1@)BP#KY3&)RQ/&;D!>V\`Z%
MYR5438"`*R&=0%Y[X[GS1OI6(A:,U_$N@`.P=+A\0AH\'X'XT2TCH^"[/,]?
MXF1W8`'HGJFPTU9"Y)"&!'HH(/"\6UV13-N'/3[[Y\(F_%3\BO%_N(#H\U,5
M-E(CC@6E\>KSF!DH3"N#YM:,=TI/X.$])D_"X3(Y'=UL79;*$7J2NV:J/YK%
M)DMC<XONI\7J8?FXGMN*%`@XHOG*QSM8%2'`$DL@D(I(`!$PQ@47#J&QW6)[
MQN.]\;$QZC'P5MIXS=VW^\D6C7CWZU.]>JA_351:I]S:8`?ZR6QYZ-+F,72O
M$F'6LI))%V8MZS03$KI6I8#!(ZOM?HECZ'QL7?88RU^PX\@N5-03*87F/MX@
M"RP"#ODPPUDKA(7*I]4O'W/-I?&-E9,8N>SQL$V:K:=G'1)O>E%!I!3$3`DE
M)38<!+]6!0X<D89IK=,J-XVYH,?X1L6II)PO)+74M:CWS3SHU6J#I`W?NYGE
MO>7ZO5;/&.+ZYH;U/L<USRI/+`0&4J(H<,J0_^ONRGH;MX'P3RH/\0+ZPD,L
M`FR313=]%AQ;3@5DY85D;YM_WY%L:>VL3UFBY7T*'%.TYILAY^206,)P?6EZ
MU;*7G7;O!Z;J9!WISD#P^)7UL(@MTY1'0FB-4$,-M>9D06V08M`KF'`H7=2%
M^M%6:+94K5=7M;,L\FIS/#<9N>^YQ%'8URGFDDGGF28Q&!<-.+$RH<JZ+HM/
M=^3O(3'I`9@@QTIW7_/T&=)]XQ-*0']SH[4AW#L$_A1B#5V<:#G>8'1/_/IX
M1K1'E'X=*1A=^'I,S+]!T2[85OGR9()B>UABK&+>2TFQC$F,M);>-E3@F([L
MBLLK.?&Q;+<[$"'8^;C(*RL"\(&I7Q_`GBC2\C1[CSV6,($X81)[:S567"@-
MKMJ&2NM9MX34<*=G>V5WC\"$8/]#/BU2\`Y=NO[[L#Y\N>,\G==K_<*9$L,0
ME9I;[H34GG$J>0NP)S+47>KGAB[Z<PF&!2K8&?V=]P6:WE95/NKSHJA9LEP6
MV<MJ61G%SXO]:^*HG]#'#R2.1XYI;R1%!MBC'>:F1<Z@4!>"G7\KZC!RL>\(
M?VAP;]TZXC']M_ZF0U>2W><39!$5Q`I`&SOMA1?.-70CI[LE(H:\D#F<4/6,
M73"9J1,;>UZ\CB.^?(R=GI*@RV9+D.(84^G!W(@)L4H9%S68$$E'U@LBJ#P-
MBN1QZ9I/T[=:9I#82$SUG^2O]'5S[?@B+QN38)[NW5:./Y"P"+$(<V:QXS;6
M/L(2Q9'EU$MNC>^FG`9+W0S-]U[!NK6R:1JFF#0')BU[Z%"T-5/B`$@94<6<
M4589XV/^(\88=XR@#]:=?`P*Z'H40TB4R[YGLS2?E9]ATK0H-CU:CDC.@2<2
M4AVBPH93QAF14C@%6V+C9@K5+9#.[UU"^D$KA"34*>9*M17I/U5,\CM@,EU\
M30&!-'O-[0I>/I^^/X-Z+"?3FD_YK/[T5N^=?P#LGQ9EJ8NLA)6PO1X>T^73
M_'GRWQ&I"O#KB2+::P(KD#@914XI2UM5'5/?K7I4W+N$C@_YCD;2='UX9K_G
MZ%;@5'[*`+59_=9/\R^KES*;99/B_;`9U7G*Q"$=(2,B9QV5F/#(J#8@[X7N
MUF!`WJNL!88S2$:B6(!6KP3_6#ZB'90X)V"S)TIS(S"E)@(CH*%`$=PM\JCN
M52"N!NB&UO:Z.>`5L9T/$R3"4L2]H2*6,06#D"E-6UM`=CSX.%Q%=I]U*@/@
M$T(R_LSR15'',-=[UX_^E&DQ!6@FKZEYW]WFUD.."$OG.9.(<.;!>S!8F8A[
MJI1H%Y^EJEL+[.&JE/N3GU"0W=JUUU/8<,N:0UU#R=M3)$"\D!1)KHT@B#OJ
M1)L1C##OYLP/5\`[^(9S+4(AJFEW5&^((MH&]:?YCG-0Z>KVN_LL;<4(*XN\
MQ)XZXXFW>G,GJ./<Z%M=2-2QM)4(ASU&5:.:&+2D(#$5#368V%#7*%]<VGHN
M$XZ7MEY&_?A+6[^`VIK`EG1N2>OV^$10(0V)F6`&>Q]A'#/<@$$B?@^EK&?S
M\Y!87`%($"V_>;V_\_);.LWF&2BBDSV[#CV3Q`Y)J@DA5%)&/8L,80U]FN@1
M7ZAS);]^:F;<+T*_GB2,MYSUQ@)PB2'W^V_5T"H%#!_^!U!+`P04````"`"F
MA"9#O72<=@20```-J@<`%0`<`&9C96PM,C`Q,S`W,S%?;&%B+GAM;%54"0`#
M]SPJ4O<\*E)U>`L``00E#@``!#D!``#D76UOI#BV_GZE^Q]\>S_<&2F98%X,
MC&9V90R,(O5+U)W976ETA4B5DW"G`ED@G>3^^FN@H"I)O6!C`]W[I3NI(ISG
M/,=^SK&QS2]_>[I;@:\T+Y(L_?4=_$E[!VBZR)9)>O/KN]^_G.(OY/S\W=_^
M^I__\<M_G9[^T_O\'OC9XN&.IB4@.8U+N@2/27D+_D&OPF3%_JPX/5U?#9J?
MV(=__ES]<Q47%#P5R<_%XI;>Q>^S15S69F_+\O[GL[/'Q\>?GJ[RU4]9?G.F
M:YIQUOW5WBNJWT[;RTZKCTZA?FK`GYZ*Y3O`G$N+VG8/(^WE3V^N?S3JJZ'K
MNF?UM]VE1;+K0G9;>/;/#^^_U'Z>)FE1QNF"OF-L`-#PD6<K^IE>@^K_WS^?
M[X7GGE57G*7TIJ+Z@N9)MOQ2QGGY/KZB*X:COMMM3J]WWV*5YR_N4%'D5A1!
M5%'TER,W+I_OZ:_OBN3N?L7X.1OB@`#B\BU:9?!J&CZ*H#S$Z^L;R@9\R7HN
ME0OY[2UE@VX:6Y`N5;3AU[>5#5XN9K6-(ROCE>3&\>:6^T&OJLO>LY_65U:W
M/R##M?6UN&[=F3Z5-%W292.>+^X-DN6O[]A/T4-Q>A/']]%Y^I7EI2Q_]I-B
ML<J*AYSBJZ+,XT49$3T(($3$),1S_9!XH:,1TR>&:2/3)794WS*BZ>GO7UH$
M]4?R3+SC(>(MQSDMLH=\T>0IAJW*T`W<OW:HP`86^*,%]C^_G&W<>4ECMMC5
M,FH\UW%Q58-:N\[`0>.,KLJB_>2T^N14@^MT^Y<>'+UF-EM(9;8A:E45%EG>
MML87;0;G"Y#E2YJS8J?]JSA?'`G)^HJS1<;2^'UY^B(ZUWEVI\"53'[#:^AA
MSNRDID]WNF3=T6.N_AEAQ\5V""T+F;H)?<V`T&IM&@Q"Q(K*JVR=242Z57]3
M//UJ&Q5W]TIHL;\K*:!06)+4<"=#DRIDH(8V`U7J:.*3)7YVYZM+`KX<%R91
M@GHKTT5.[^-D&3S=T[2@.%U^*F]ICHN"E@5YR',&:"..H>YJT+41A,2Q0C?$
MO@-US30U(_##@/3L93)-JNMT:Y1@#1/$Z1+40$&#]`2LL4Y7'7`0>:!;J@C'
M3'JI$M<R]:V9LP]7DR/+AQ7]=%W;;JW6$"[CJ]66BGB!Y^O("72H>YK-M"/4
M48M`LS4[*KLQZ]%^+-$L3S<N]XRJ#_3E%BG(KM=]N.V[#5J63"N\H%=*51Z"
M?BHZ$?M\(BJ5>"4:VI_&`Q*J(!8S45`5GF7*&S*G?GZF"YI\K4P5G52;MJNS
MN@HA+7!MS6?_5*;8R!!JV,1&WUXJ<FMUW7$+S715RPY*#G2M(03.I`\-<B&3
MUYZ$JPJ\6&0/:5E\S$I:O,_BM&!E3IBD<;I(TIL-I$U'95!L._`UVR,>L4S?
M"C%N($'3L[`A5F;(QS%BW=&"/P$U_!-0.U`/*SH7P,8'F26)@OCQUBC3ADZ\
M:%$9-<7U##?EO0H<=8&<B5J/XNK>$D@UO;W5WWLHDI06!<GNKICY:G7!)N.X
M4'<@)J8?6"0('$(0\0/3-`FV/*@;?D]Y&&1#7?]O88%M7-/52X=8.M!EI9`[
MDSXIQY=,0>L3KJE:ZWCQKX>D2&KKWO/6;W4BB2P'VYKN6="!T+-=K'O0:'&8
MK.N+%5*2C(]8/75]<AOR";AZWOY@G7W%"R590>&MCB:(AWA))"D4BJN??I3V
M*GDD1V<FFJK.O[W%C1(BN2N:+7OX*2DBUR6N9ILXT'6D&:%C8X>TYFS;]7@D
M5M2&8B7=U6590<.0\6JE,(E\%:%*_@2+01[JE-:!K[CI40**LCD3I1KLQI["
M;Q@M@W2G^C&GU,_NXB2-+!OI'M&0YQNVCGQ,2*"WAD/#PT,5B,_:!%IT`EJ,
MX(\&I0Q=XB197*'4\3M<J[BH'4VW7C#&J6!B;,]8RP0=ZJ%J0Z@ZJF_7"]9=
M_LX$(-XR^8'>7=$\0J;I68$;8,/!FNO;OF/9K2G?0Z2/H@VYOV(-JU&]K`@:
M8'UE:Q!WAX5J+-KXI&E:QI;K?5;U),_DS+U`HY3!5WI>.5BKM&:O-?J`RSM4
M609!$^NP%!<R>>UE>"WYGGUP7M*[(G)"$Q'/\4P?0AT;Q(1AI^^6Y8<#R\C^
MAB89S5;P0(U/0NW(0:IPV:B&3QFCVUY4CE4K=C3QE8G\[,ZW0A3PY7AQ*$K0
MD">(G^DBNTF3_Z/+\R5+@,EU4DWX-4N]UL7J$J?+]^SC9,50TH)]QW+EDL3%
M+?LB8)=\C5?L3XM()R:QG="R"#+]T#"0;W9/:$R#.")J-Q%4Q7I9(:I7+"RJ
M'^@&F*!.3A50X8?*<XWE\,?2)V#C&]AVKEU?V[I7QW_+0;#V\`1TK2/HTS#&
M>L(M,61\S\BG:"LSRSQ3LW'\.?UT09HF^VTOB=Y:`1I!W;>)A4P7VA9RB,X2
M-^Y&&4AW)\N!HH`59\)V=17(.TQ3YD#AL$Z0"<>(Z#SRX8L-*B=;BSN_Z;2X
M)WYC)<>AS>=[3)&#.5&9*.4$;/IT6>\IBD+=-!T/^LBV7<LP/`>;FT<?#M9G
MD2C[056<(IM=>HNU",8UL+GDR)ZQG#@[R@_C+/-B[>;WDA%K9Z;(A7R-Y7O/
M@IQLC)7_1((T2>:[R+-[FI?/%TP0RO4X][YZU!@YKN&:!H:(>+J%D&:X'NK2
MMF],-ELJCEAQ'FR!G8#["EJMB[0%-V%"'!#B\?/B.-&=17K<M)?:V9-N2O5(
M@YE]GMP;PY'2Y?`V]!UF30FD*$R>LD+6.X?^EF7+QV2UBK`9:#Z!ED]L'6+L
M6RX.NVU;IM%KW1GW315GHA8'9]+ISTF_O*"$#C[I/LZ$$C5MS1X0/&YR9J))
M_+BS@:V"^^#,DK6`I-.=C[0,GA:KA^I4]<ZV2XBA68&IZ;:#'3,P0[=[A.-"
MW^+I]5(,*E:$#<9U?<)]E*8,4OO)QNA\\DG*&RI/`$,(?N@P@A;DCZ,?LGF<
MN`.*))7WF:B57)_>'+XIG;!)Y@#JR8J/C-#M&8PH0+KE^B%$>J"9MAM@;&SV
M5!+#G&K\+X9VE#GPR>>^!2,Y_C!??1!G,<1OFL7&SZ/)=_9C^YV!&VE</ZS1
MS"0CS8@0A>-Y&:&:\DGP]A?K%4`7\7-]UH#AF\1T,/8\U\"!Y6OAYIP7)S2,
MZ,VK7*9XL#C`@5XJ>^Q-./T75MTWL*9_8CPDYI,]0%8=YSEET_9Y\M:7)]UQ
M>^#B6#N:?6X]&M)Q'S=+:%K?8<Z52([ZA]'20CB37!SYAF':ON<X)@EMNWKC
MCM>AQAIQ9Y=\CR(>)]N^7*.UVN";5=H]'MXYY%DY(9UY8OVNTNAD>;-W4_FW
M2)3]V1@U,W(&:9)4Z--KRG`O+^.GK2\W`^S(AKZN0\_4H8:)8S*/C.[T``<Z
MSL2)<3#^<=)D"Q.4\=-,LN3PR(^?,\>)]IPR:-=PF,LOKM@X_0UGU&/Q'"F_
M2FM6WV&VE<>-PMPK.8"39.(-VJWOFN7>AFLCEUBA@9'CN*[-`+LM>JTZ5&K:
M'#P`^9B#U%66WIR6-+^;20(>$O#Q4Z_J(,\IZ6X]5WTQ)?RM[S/:'\.1$JV$
M1O0=IE@9K"A,KM*"ICJMMDNC=GM!RPB'ON/:H>99CF-Y`7+#`+9P@]`98^71
M8(R*UQM=9F5<!61+-E,Z[N;;X6%4FAU'C>"(Z?"D6UYZ<B`STF]DN'DL2O(3
MGK1V\6UG.'DTR$EIDL,RY'A4DA5E]5JU!EC``)?/EWF<%O&B_;J(0H0L+S2A
M@U!@>#;$[)\.CJ$)'0\A&X/B'+3[[/@*6O,:Q'7YWH`_`5OPZXM$TY3T2/&E
MH2F#))AF7L2'(PQCG=?:A\<>B4!59&8F],K</'X`K`):>PMUM2.T?/Y`R]ML
M>9Y^I459;0_]])@RX;I-[B\HZP1I&=_0R'"0R48ZH6\[MJUAQX&FUP(@ILLE
MS?*L*A;C!BAHD((-U!/0@04;M)S2*Y'[?F([#>U\\BJ+<24JVYO``[HJ/P@S
M45(%CF6JVR^G6K+J^RY+OY39XL\OMS%KQ>>LDJ;+R"*^A6P'FY8&-6)8'H+=
M"ZLTW^.:6A&UH5@)&UB@QG4"&F0GH,'&J7O"+/93N3$(Y-,T,>Z4*-@><@[H
MU5`Z9Z).@]W(Y+8R3N7YD*19SL3O/&5]EPG?#M'SGJNYZBPM&2WL3C?-)1&N
MMLDZ".L$0<TQ35T+NF58NF8B'FU2AT*Q>KW$!%K\NXN*Z@VZ9.OJYAI.D5,8
ML'XR.(]8\0DE=YA>_<&Q2"F15&&B#XBN^N#-1)9'<#0;NU_(&8)7CQ@O;^/T
MDM[=9WF</Y_?W<=)WIS>Y%N![IJ:CAQ'-TS=\^P.B4]TKGI3@?GI!N7U4I>2
MP08=;K`!+F=\/B@P@P;J8\5$VHA=-!QC#MX/D,H_BI<1H9DHLTH/^XWKY9')
M<<K55W;W+'_^2$M\591YO"@CW?8U`[H!U#7="IGXFX$+(?$,0V.YP.O[2G6A
M>ZOKMAV<YJ"E/UI(8[]I;A<M!SK>(!9GTK6&^?#FN*3!A/!WC\_QXX>8I>XD
M7E7G,WVZ_DP+FK.>&UFA[1(/0Q@@/S`T-W!9W&O+$-L&W[LO)9A37(HP8."N
M1<9]^-MP,CF59QP>A76H8K/#U\A2=@U:C%/ITE[2^JC4<,;GIED2/-JG8++(
MXM>S?V3YG^?I19XM:/'*=("1[1M.Z$,#$F)[FH;MSC3RN5[M)<.>8D6KD($D
M!?<--E%-&T(HIZB-Q*6PJK6,KA'.1M?V\]9'V"2P/C=ED^'2/FF31I?04":"
M#M$#Y(60A,36;4LSW+"U$5IV$)75RF=.$>MS8RZUZC`(#F)$Q:H70_R#/*GD
M#!G<33BBZSF2ZTW5W#2#"_N!D1LG`4=5X'K!&BO)[NY7M*3++V6<+N-\67V0
MI=7\2:`1"+%KZ):!#.+X6FBAUIP9HEXSR$-MJ%^QT"`#+3308>NI%(-9/"P:
M8Q+(O6)A<NZ6V>*AFNNK%[O/@L,7B!1S^4J9*S=KO=7LM=H><7R'\,JB:F(-
MEN9&)K<%B=9G?X]7#^L-'>N*T+1-Q_9MS2"F$6JF$R#=:"UZ;`PL-.3D-Z-8
MGSMDH(/68TPDG4O.NDXMC8)5'A>#:FN^-_STJ0#%29U;/3C`DWW5X5!R.!<B
M=,\0PM`F5A#HMN<Y;%@:A@'TH*Z%MFV[H6/:7,^R>]]5^7/JR1YTO23BZ+-E
M;L9FTA5$T>]\)BQ(0N\F_V5Q2Y</*_KINE[)>9NM&#M%8_NRVDYY29]*C[GW
M9^0;)C81LVN'T-5#PT,.[!"@D&O_BT2SBI-TB[2:L-S&"MK>5,,%%5Y0`S[0
MJY1'H)\@340^GUC)Y%V)FO5G\8#2*0C%3%10A6>9\G;,JYYL)$RK`?%E<_9U
MX))0<Q&QL(%,V\98T^HU.6[H&\3C>O3/>6O5*MBB6?<[;I'C)*JGD*GCB%.L
M^M.C1HM>$'%(;\08FXNF"*)_K1M#2.#7AD:0NNF4`C\EU=G`6`L-B!S+\4,+
MZX&SWLW,C`:N!X6D0LB28N58I^L-*#;^8+"$!42,34X]44ZDT,"-@T.U*K.+
MGCZB,XC6N6G0,&?V29($BCBG.SI;?G87)VEDZ`X.D(>QIZ/0UUP85+L^&F-(
MQT[TE>97&=_F"EX;/%UI&T[O'M6<<[;N5S_X]#I9).6/X(\&'Z\X"1+),WVD
MDL%A8M2#-(6S2:]X.3JI),KC3-1GH!,[IYB&4=);;2[BZ@S)#_3NBN:11UPK
M#!W'@$Z@!QK&3DA:&S`P;)[RA^O&BJN=1E?J_=#KX>A_[U"9!BNORO`1V$]<
ME'''IRD-C![$*%&2;1(."(@05S/1#3'LF83&PJD2+_>=MEM4US8M6T.ZY<"0
M$`Q=9+L8A:U-$EJ$1S4&&5*L(GMV@8L*QS!.^PG):'3R"8LXDTJ4YA!+!Y1'
M"KDS42(YOF0*6I_H_,[[)*7G[,<B,GVH$6B9V-("3$R=Z!9L+7F6SZ5/`K<?
M;PZXP@1J4,+S.!RL<4[>J"%,>$*X%U=JYVLZ1OI,TO#3-Q-E&>+!OND843(X
M%L$M<AH7U*?-_^?IVV=9GYFLA5G^&.?+R+,TP\&((-]V<&@APT'=X"S4'8]O
M99Q<V\J7RS4PJY%4\]./U:ZB;<S=8.N/"C=8`^?5*.DQZ2=@4X:#3]U41$+1
MHCPN2@^NU%,3G)EHIS+WWJSI4TDC1^WVVB@#MGI8LN+Q(LNKI8:X+//DZJ&L
MEQ%DN^O+R$>F;^'0<PS-8PD!^Q!Y'3I/TZ-[FB=9M:(Z+_M6?:,`XY&&USYP
MU$#;<O##DBZ2ZVKZB]9^G8#.,[!V#6S[!LKL]>%FK7O<)><XP>Y;ILXNPKRE
M[5N55Q),136Q#/H/UM&CQG<F^6-LK]_4ZQ.0SI=MFM-1_8>\PE1+:K6LG7ZD
MC_4W1:01S;!U8K,,!WT<VJ'M^ZUQS<=<1]K)L:A\/H&!7!\"#!J8H,%Y4F_G
MH-76W<?F`M[],)(HYY#T4=D64.SA1*O3XV/<'9-;:=S/24WE.;5++"53QJ>%
MO^4QD]RWUNOGIE=L6%!O/J1IT>Q\U5P$H>&$#@X"72>NZ_EF"T5W#,YI5?GV
M1]')->8]_;=&?EI#!]O8N[-6V(#JFB;E0RXFI;(CQB&L$P9+1&;7<"5'1IWV
M\M%[3(D5!6M.NJS*Q5TJK93.?D=H?*8W2;4%K3)0M-/BU[0ZDLS4+!,BBT`?
MD0!7KV;2`I,@(W00\?KM!QMH0K'R;@,#'3)00>,Y`V(`A8=U<D3V^*1P>N(X
MSLX8AT"QHS.$B.QW<L9>MW=HO"2>YG!NA@0O,JF-1^)D0G!WO\J>*?5H2J^3
M\H(UI<BOCNPW#=?R/9>XGA<&:+.[)>#=DR;7]O03#"UJL(8-*MP2YQJ$(C)\
MUD%U,*3//W#&8?2IB!V$"DY*#`G-G,I@%>YQ3%0,I[&WXOK)UV1)TV5QP1H;
MS?/JB*1J3['N01A"#QD6LG3'L7V7U=WMNC+;A5%*;UA"6%[V%UA14[WZKMOT
MW3>H>O?C#MT)Z/`U#_TY%5.8T7[*J)1%(04484Z)QNVAYH"6#25S)IHUV(U,
M;AOCU*#Z52#56#^GMVRXGWREY^DBNZ-AEM/D)B4/#$&ZV'YI,DZ7]6^KNC3]
M+4[2]UE1X#PIF)!NRVE]%N]E_!2Y.@ZQSB14]QW3]%V7&-WL06"$7.=\SP&O
MXNIR[0I8K'T!Y08^B)?_^]"\Q(5WNG4.S/74V3E`5:?9S;N;7K@'&O_`#Q7J
M'T]`VP1:3\&6JR!.EV#+65!YN_Y+L/;X=3&\GA%F?H^<%D:(Y($4,Z=V-)-T
M-2M*LOEV>[Z9[,4J+HI/U[M7?_@/]#)[G_SK(5G6,#]=?WFX*I)E$N?/D:]A
M4_-LTR>^X4`=F9[;[<`/;=SK0%+E()3/AM?0*X5*7Z[E2MIM5<N'>JG7:N-`
M=771N<`W^:LP7+WFU><1*=Z9]^\G2%QS^/,(EN@LO\*@]7T:($S@_N<%ZF,R
MCR<*(_B9C=S8>0]WR+/KI*RR>N3[-AO]ZBY&G@T-PS-=JULXY.J0:X<2QVT5
M)[^J-*]P\)[9P,%+OT&7(DKXLDS%QJNQT+>R`'S#WX$1B0#),QDXB"!_?<R#
MJ/-C;[^QL%.]'LI&CA]`W0P"6^_FVA"QV^TW0;KD>+RI'A9/MWSI`=\3M^VM
M-_7),\\JM][\6^_6Z!ORF8C$V%ZKV:W!1_K0!1;UDKMBLS[:)H:&0L^P`R<P
MD!98+C:ZB7XGM"2LJ^`U.>%RB@:J_`T;W*P/6CNADG!Y2R9XN!YSH<0K]OC7
M1XC2/R=5E>A5O]40PTB3LNP,+YB(%TF]!"[2D64[AN8@[-FZAGS#M[O3=DR(
MI*TWXS*J6!E)=G=7K\^L.FW2=-KK+`?Q!J/$-65\=`]?3*:,:>FKR+:1SD,3
MWQ`HN&I,*`;SUL4!?G&L$QM`7/\%8O2JQ.F2Q/=)]?[>ZER+3U>KY*99%-R]
MP0<&KNN$MJ9A#X8H<$,/$@C#T$(.&U@'1M_537*L*5SLQ`#63[_7$$&-$6R!
M_'_VKJ[';1S+_A6];3=0NY!(B2+WC1]B(T"Z*^BD=Q_R8#BVDAA3965E5Z8S
MOW[T8=E.E2WS4V*"Q0"#ZJYJW7,/R7,OR4MROB>HU,@;*X=RRWX@0]2U5\^+
MI7R09C,\=V*S6SU4N_;0W>F1&(1C3D$F$,T3"B"A&2"#_8S%6I<2.S/J.76Y
M/%AWT1G6Z+WYXU;NN#<61_^TNY!'$\:G4LB+#.III%TCA*N2EG[=UDD7Q.E?
M:?IV56Z730[5O3Z1YP1#CF.:$$9IS+``*$EHC"&+@4C-7K72LN![8>N`Q?)E
M&CW25.=EOOG2G(2I4N7W0M-S-D9G5#;L!:(ZEDY<N]G4@A*-QT5[&W]M=U^Z
MV]^:"5K_Q@1))&:L,<B9S)*"HD;,!H,4:&J*L96)=.4N.H-F^L:,!9>*4C,)
MC69RH\N@IP<_KQ`TID#6I(:B0O:.O'B]TPTU^MD-[ZNGNF6C3OX`*0I)$L`*
MD!6-U32A<##8OK)LE.%H6_&]2#V4&/8+J7:YCCZ%FOF.5_;T1$B3.+^9SW->
M5+(?8RY#T1Y[1ZYE09;4*&O/N9V#RL7M>WX%$SA-&!*TD3A9#)8*2+5>`#7X
M_,1J8Y;TF-"F)C2>&;-3F'GRFY>4C(B+!7^!J(J-!Y6SSF2:P]Q_E)OM<KO:
M+!_>5/W^UG$=O=O28CR.29YD28Q9S//!MF14.Q;;V/*Y'SS<AM1>HC<`C`:$
M\^TQJ?"F$K9=T![(6'/KT[5@[HXPC7,/YZ?_SPY=]+\H&W:Z;>@%23$CL6@/
M69#V@KZ8TG;%-A%4--D&C_5.13@RZCD'>';5Q5UT!C4Z83V4;VB?K'#%O)H:
MSD*ZGB*ZXMO3N0LU_D:4T7D3!**.[OUZ<:+#"W'JLY^N/JXS_F99W]>=8O?U
M.6_*NJM@7)`<-`8QRAD!D.4L!N@HT!A1I/?LN`N+.@/5Z!'R\[+!N^C+LHZ^
M&@BA$W(5)TT3LZHYB^KI/&A?`[`9N5$/L5>\MERPKYZ>>F9UF[>QJ99#U@-1
M/*<N/9^,.:?+1.?ZLFSZM/]<U9M_E>L%;.S%,4-9GN)VIYXC=MQB0S3-C/5-
MV]+$NK;K\$7+(T!S?=,G55O7O+)IHV<]L(@JT.A;PYYSI*9=QLR&IUGFKES7
M*DMZS#6J+YQ>@$SD3#06A"A`P:E,3A/DO,#"4I\4K<RC3?V1C;D'5$^1SF#2
M)#74@:3KQJU!9$2+^0"Z?]KO]LMM>WQUD=(X$0FG>0I90C,I8D*/RTRIL!U%
M.J;F&4K5":%MG-?BU3#0^R+4/M+?1?<J5$XC36=0=/3)A-U01<K(EUM*94Z0
MLER]:]_9?:J_G5E=$(0!0"`C@`@6"YK'Z%A@P[,DUU,I$PO>Q6D`];T\:4J2
M$7=J2N2;-#T!.K+UG01-K#H7*!D1&QL"`]$8*Q<J=_U)YQ+-/ZI]2;KOL^?/
M3[5W\)\.<P$J<`)I5F02"8`R0&#"4\$AI"D%V:VJ5+?&_(V<%F)$_NOPS!M[
M\<Q;]Y"%VH%'GV1K7*4X"^EF]R8Z)%_MED15;B[HEA]N0[C_T+U3E<_NJ'V&
MX7.Y?GHH[S]>!D'KNNF27?W!CGT[_<V;Y;?VW]%_+NOUN_8>HT7,8,P!H5C&
M"<8-4)"+`2!O?M8[\S`5*L\U`H,C7?7;E:<RHW-OH@_?OOO#@T=1YU+TOG-*
M_VS%9&VLEAV&V;QZD7'JEO5TYL-10XP5?$W>V('DOS,X_N(,RCS4JT>?6["N
MH7J]V9:O]N7C;H%RFN8H3TC*<\DQA!RD`[*"8:U;#2:`XSO>*"C1#2%J?8DZ
M9[3CS`2MJ1A@PFI(S<@R41OZB2C6S(^%DNF:-908,J''SX/'U&3[CQKW7[H;
M>8J_OVP.3]J^VO:7:2T@3S&5M)`(L`04A*09'Z"F).:3A!$+?*''E;OHX-Q=
M=.9>M-D>+KF;*M38=`'/L6>BUI\X&)DW?%CQZ7KK^`A8#OK"CQ[!7%#@*J0Y
M:X[)8MS9UNO_EIM/G_?EFGXMZ^6GLOB[K%>;7?FFWJR:B1U-29H7N9`,09;Q
M&$(\P)>`XRGCGBO,/U`L/'/Y+AJ<C@Y>1X/;4>?WQ"'260^:)FS.T7GF"Z5N
M^DV0$5:Q(3U&7===Z2>)Q,YI<1R=_33;'!'[S^KA059U^\M%"J4$"#13:(B`
MY#$"-!O0QL5L`5H'XH\9CZ/WK8_1P<G)UD(M>\/DP=971P@BMBKW@=`CZ5DK
M31,X3;K%SQ<GC5CP%Q;-&V6.*/C'T^.'LEXD,H48`)XG-$,XXR0CQT5DA@4\
M/(/W=K^L]Y.'046,.L+WW)VY-?`NZIV<+P"J=H3)8Y^'U@\B[-UN\M#C78]_
MFE"GV0M^OBBG2X"_`&?4%)/%MM^:/]R?5HYQP@C,&4920L::")SG\8`2Y)A,
M.;/3A/8#S>AZST[[3>W#@OV=:E7]L=SLG_3/S4S=#Z:):QZ[P'Q!S:[U@XQR
MW[>3QQ!GV"%^DOAFZKWCX&;5"#/.VC*0<$1`RC%)F!`)A.18,`H`PMJ/ET^.
M4'_.IO^.^?^G[\&D[ZK=X2>1-PL"O*?O>DWA3N2NUL!?U.+1/2:9"D:9%#&(
M19P0A+($'$]K(;VW]D+"'4#B/WZ09C3WF[C`8LK^Y&B.$&A7<C^!F*,7S1-U
MW36I33R>H6/]*)%Z#FIT8_ALS1=:P62[A?;QL(7&BRQ-,$\**@C(F:1)F@^>
MH#PK`JR=U($?0*SW40X73%V'LVX65(&EKQX6R,;8S<XUV[,<DS?O_!68)GWM
M1\D*9F1HGKI,\\:<+$<XVS2@V_6%TR"CB4\",A*GA!"!$L03C)&@QXJ;N)@T
M7?#KR0^4.9P1T;U:?_&,6FA',SSWPVGRB7"ZX'RIA>_>%V2F8=7P'I..:3KD
M3Y)_3$26XU1DRB;6>/2P6OWC<_70M/BN^+^GS?Y;>RF<V.Q6#]6N@?JN_'O/
MFK;[QP(AD8F8)+#)A[*8`$FRH6:W("RC>A?;NK.K([9&U]UVC7J`^A]1#S;Z
M190?-ZO-_E?M5YZ=\:T8*6<A6C.JG6$\,MQ=0'G"&;UOD48=U.E?G53D<"Q`
M.&^'4,3<O6,O'J'T0YW:K;ROME\;(:_J37FZ#[,`.6:4DP3'#(HL8X#VF\2`
M%5R*6R>AC+_K;PB>H3&\4->()XV[<WWS979-KBYO:G?A7O#U@K18TQ+"#;=6
M^"M'_</XWMK!Z#?^5-?-3]V%A2<]@D@B(`%,:(8!`#F$C`_VDY0:7DMK:=3W
M`LG9W:1'I'?1`>OAKM%(*9A[)E\Q@9J#=\W\R1WEGF]Z':=P+'URW0JA9$_.
M_;IZ#:M3XI2U\G[_N:SI;E?N=W\TE/2FCP(M4D011$2FC$%*4(QAEH`840E0
MEBD_GFIGQ-_`['!%/;"[Z`1MOIVZ4:9&QI\;A@,9=(Z<J7QT0N-4Y*+YT_`&
MN!`R%D0T]A@5C*7-).E@'^8I,TM%+(U.F(KT0W$(B3UDE\F(+?VZR<B$S)LG
M(]?U+YR49)Q(I93$45L$HH[N_;J:DC@E3FTYYW6UVPUO51_%F8!84BICF<4T
M0X*SQDJ_;H012>);4P7S#_L;ABV<TZ/LAFLZ9F1I+.IX)\UL5<>`/+6%G4O^
M7EO9L>(FA*4=.P<J5]W$.*,JEO5VL_UTM,R6N\V*;M=B\_"T+]?/YD\L):*!
M0QLT)`$IC`N6#'`88'HGZCUAF##?&H"?AM%=U('O:@T.\%TF8(Y;2S<?FZ^A
MS-,S]VWD.5?3(EDI=?/3;,%E<I[<O)K8^:350,G/"S9XM=O+JGY9JG%VX(0^
M=&W7_/6UUXO:K^S8M_:9O&?.%#3)TECB)B0UB2K#R?'^EQR((DO,XD!('DP8
M1;ZK<6L11Q^K^G)UVYGS=]')_=$GTCH.VGJYE@67P2BDYM(.92&!GR80!MO-
M/,?3"5M:*1J'V/."B^5!DG0U$P@2K=MG:KOZI$.1)UWM-U\W^V_/D,D,)3DJ
M>%;D109Q+F(F!V2%($[?IW4`9\((?TTT[Z+.CU.Y^N"*RS#MKSUU8VX036D>
M0/VVXBS/S][F7BFD>6_8X.*3?X\U7YIU3K;:3H,H/^R;*>_KLL%S]I2Z(`P"
M#B!K3,68\Q3"HB!)D=,TINC61J#%E_TI08NG6S+J$1EN-ACRI;';X)\WL^T&
M$_[4]ALN>GQMP\&.GA!V'"P]J)SU%<T,LS7V:MO8Z#I/_^HUP5D&$4$Y2@AB
M18%R$@^F$*14)V4T^?Z$.>#K:OOI/YMO/$;=2#@AW=U^FMX=GVHIFV\JS7,P
M&Q:]9%@7J!I)F6R(#20'LG*A<M?/--6G[3AMOVE-OFO^4_KW9K=(42$X9B(#
MG,L4(5'0?+"5D5SKP@`C`Y[UY_O1<A>UN)K`VR#3%1LS^M34QCMSND4E!J1Y
MT99+Q(R(BQ6/@:B+G0^5PXYEJ2^B>EQNM@O,9"I%SC`N4HG3)"49&:P5"`,;
MA5$T,8O&]-AL54:51#.=\<"?"Z6Y2=TD6M.CT%`;338#U1M=+VXHCA$IAC.J
M3MUDFK+&ADQ)GC?94@+S0@Z6>$JT-N8-/N]9:Y[E_&:IC`EK)M,FYX09K%=I
M<#7![.A&_F)!7R!J8N/!Z-3(@`Q#%?EC^3BH%I>2)#3%#!5-OE3$DM'C3(SD
M66JN)1I&IE64NZB%9IJ^F#-IHB^>2+12&67^)E";$S_*FF-`:9#*8^+'J/X8
M$Z.L0KS:?BWK_>;#0]F:_KWL'JH0%,4P(R+%N21IHWR`HY,Q@70DR,R"9_TY
M`]6O:+[O<>E*CR%]:KKCGSD]T3$@S8O>7.1E1&SL>`Q$:2R=J%QV+9V=ZL;2
MMESM-ZNGO2B_E@_5ERZQ>MI_KNK#;4L'ZQE.,AC'"!<R!8E$0+!BL)Z(-%,1
M'<<F_:O0`#0Z0QH=H?87E6EJDVO:Q\5J1L:UU>L'(%NCXF`>TLVJ$)R1KU::
MH$S-M7(%]]R&4,+@P:O*:X<T##3\H5QNBVU9?_HFG[;K@U$B,<P9R`'-($"<
M`RJ..Q`T84KS:C>6)@PK'<"H1QBU$&T%SI!;O2#BGU;SV!$*HV:1PC^S]@'"
MA&'MN'"1"(5P8$=@8%'`TIDKXN^"(AO-I]NUW&R7#1/MM62[_7=1Z("F8(2D
M&<(RH5BVCPWG\CC583E4NK+(,X2YHD1;+'H`'YW0GZ5J[O3.24L9AY:I&\E1
MS/G1VL<Z4$W=3HXCF(/VLHEN"NSIA3V7S1%N/'3JY>U`Z9Y4PXW(UYMM^6I?
M/NX6D&<%R@5!#"%:<`E!<=QQR&BA=:N?J8VI"QM:9%$'S6X34H-%DSU(/P1:
M%CHH<3?!!N21'.7]1WTZ`]D4L'9C=/?1E!;UXLW&P/U'7I?KS5XN5YN'1NOH
M8_6TW9\]K;=(XP1(Q@4E)$>RD)(G1]E#5"U5=VO1=VEG.Y#:FR,ZF-&`\R[J
MD9Z_VZE;Z.F&<#7)FIYK/0%S0K.?HE`5YL9J1)TR'XC6.7;J>06I!\I,BS`6
M5,0004QC+'(B(:44X\$,SFAL47YQ\]N>M>UMN=U4=?37=E>NGNKN1/^IJ*#=
M(=C956#<YLZH]L(I;795%_,66ZB762A3%HB^&,,?+ZW0I$%=,Y9?-OOE0W>&
M^/[#P^93_][?HI!Q1F+&BBRC$L8%)N*8JK4[;5K:86C#]\IE#ZL_T1Z=`=.5
M#E,*%25D`O8TI42?.#^:<IF9,6VQY#(4C;%UX[G6.*'%<*6(+^OZ6Y,5]6G2
M@A>IX#%)$4*`,(A8WAXCI@G(92(SJ24\5H9\S\Z>G1[[K:YVNLIC1Z3)BI%'
M#C5G77KT3;!>]#TURHM&AHP&HD1N?!E=/K(B2.L`\+O#T;]&]R@0E.=IDF>9
MD(`D*#ZMD'/MBP64/SRIYAB<[E5G2'%MQQ<Y-F(RP]'=@8.QQ1@3J@)1"3/L
M%P[G&A)@F)G\M5T^5LT4[%_ENGW)MY,?B6C">9R(@@L"V\D8Z,M/<`P$+^1B
M6S;94[E^9YJEF!A5&AFD'QDO\)GNU-Q%9U"C`:M5!F-$N$D:XXUD-Z?P](B=
M(+>YP)=R@F/#=2#ZY="AT53'GBJC?.?PXMP"<)HU'\\RF`O.."<%/YY0)@70
MVR$S^/[$,Z[AH;W?E_NG>K/?:*\9&W&HGQCYH,]NLJ7#G/><Z0!&,772)3,0
M!;)R8221,J/#2&5.K^<M9)Z3)&$TSU.82IC#E!TO5,&,&@N-AHF)M:;X>_7P
MU.[]N54='4[UA<<3G7;:8\:D=Q4Z<:4H1`;D!JA%)EZ,R)$Q*5:U0K\O_]X\
M/CVRJJZK?S8]BR^_-+_9?UOD.$92Y"2E.*4",`;`<9\^+?0VT)T:GJMRZ``X
M.B*.!L@.*HC,FT%1VN9J`4W!<TG^9'5%UXC4+"^R;H]0--*+;PK%1HX(5-;3
M-W6U*LOU3C84M'AV`Z!%P9K_R3@%.8BYD`3@-#O>FA<#K8T\<RN>E7(`%K5=
MH"\\:M_A:J]"UE1$"R+5Y&\:#O6T[GOZ.E0GZ9M8U:[R,R)A]IP&HE<.'*E<
M=S<+)?JS_-(_V]58[?8+",,IB%$,,D18RG%<G*Z]DD)O1\_*T*1ZM-;?Y;-C
M45^)O!)H(T:_G)`UDO3K'#N#8SPIBI(QO0'JDKDO(])D29#ASN*K;3.VR]W^
MS^6^?+MO]^/>E$VGW.Z7G\I%"FE19$CD!8Z%A`#%"1\0P`:/>064E5G/RO5B
M$VP`&[5HVT?:6KS1";#53J-=`YAL.4[&O>7>HSGM$^Q#CI&HO"'II"4"T4<?
MGHUN43HDS[1>]%08W_^XVU3;/]N*U621,Y'`.,L!31#-*(0P/UX(Q9ILTZ)X
MU,+JU,IYAG7XAQ9MU,&U*S&UX=Y$-:>BW5(T#1F?HBKU.H'J):H.&B%(O73B
MV'CQJC/JM-3R9.L`H%R?W4;?%=(FBRR!$$"!&,XY8)C#G-#C34H<:(NE$Z-3
M:.4)Z''D-BG.^7CNT1I(I1OBU95R<LX-A-*>;F\ZJ4+?#9ETV@(!J:1;ORZ(
MI`?B7&:4;^K-JDP6,<500L)1(0422<XD/&Z;Q%FB=86].ZNA9)0=7/<9I2KW
MSC)*#[1[RBAO,#Y71MD3:)=1:C9"0%KIV#']C-*(.J.=E>?'TED!<4$Y82#!
M,<H;^Z>#&#P16D]`V]B9=%]%_2X%]WSJ;['XI-)FAV7F&RE&*%+<7#$E-A#E
M<N+*R-:*'3WJZO3=_LVKW>ZIO?Z05[O];L%2BB61O"`B$2R&">;@:#*+I98Z
M6=CQK4ZGC<K#P^H'=%$'3U>>;`A5E*>)N-24)U,:_>C3=8[&],D!LZ'HDPM7
MGNN3,WJ4]:EX_%"NU^5:E/7FZW*_^5K*Y:;^G^7#4WG_\>4O7V^6'[I*O@7)
M&<0X84#&*>)0``&/-_YD,-.J/O8&PK.R#="B$[:[J(4>==C;D7KA3Z(C?DWI
M\]=6:KH81#/IB::_%O*BJJ8,CTBN]T8+1(_]^UE-/!HTE?S5=E4]]KO>W1KE
MAV9.OESM%VE"<)%F.:%<H(P6`!,B4P`@0RAE0O7]:=//^QO;/:+H""EZ/X":
M^FKF*]R,C$I;-@,9=-9N5&X[F>:0^;/\6FZ?RMW1CB1IC`3&4,1)W,P!(<WD
M8(>U;RDW4\8/E6I:H_UYG;%RCD1YR`R(HE^27_];,_O0)TM-6+RRI*<H1WIF
M4Y+G9(Q(B#%O@6B'.?[*40?25(NWRX=R=S#V6U6M=W^4^X6`%&$*84'RC.0\
M+UB2#[80%YJ*863"NVJ\J:OUTVH?[5ITFJIA1IJ:<GAG2T\].CC1`<]=U"&Z
MBQI,$VO()5I&=,2*Q4"TQ,Z'RF&WLM"4MV7]=;,J.W,`@0(7"2M0BALQRZ@0
M^&@N+Z#.ZHJI#<^+)P<HT?)379;]RF;[B-1#\^^VNS*J#ZINH3=:A.I+CB\N
MK51G`#6W\)R1HZ@])G0&*#]&;HPHD#DM&M.@7=G\\6>Z79\_:5S733\K#[OZ
M76;UKGI3UA^K^E%6]?W^<S/F>?7XI1FNW8W,Q;+>ENL%+Q#`*8`YBAM@[6'N
M[@'DYN<<\91RW3G4E-B\IU)T_;5=TE]'^W+U>5L]5)\VS>A='7PP%;V)&U!U
M7A=JR^E."GL_NNCTW;/N)U>Z(JB^"?=5='`G:OXOZAUJ?W]R*>I]FGQJZ;`]
M1N>E<[1[()%@)N=?S(CG:P+MQ;>%!"A/1))C3@!$,1;-#\/W*4=RL:_:Z_^U
M%I-N?E0KN3W:5Q:-=^U_8B[GJLSHK;`Y)<5L96VFY32%931E<H)1&EW<5Y;-
M-!W7>.]KM[__>+!R7)M+TCS+&,(L3PN190E#A`W&LASD>MFAF0WO65Y7L='N
M+0\"H+O6;LB=FASX)TU/&UH\+5D'1/,MOE\D9D0Z[(@,1$<LG7CQ+I@])9H*
MTRW1O:T>U@N"60P*0;@LB,R(@'F<#&;B-,,FVJ+^]4E4I1TG7RR6X[4ITY&4
M?W-W=<UQVTKVK_`QJ5*R_`)!/@(@D')MKJ5*?'=K*P]38XF2N1F1WIF1KW5_
M_0+\FM%(FD&#`,GD*8XLLT\?``>-QD>[X<I,3!HLG@(SBX@,5%R4#SAIBQ(.
M`_AO2H8I#4"QZ+-IJY1&""5Q)##*22B5B0=Y;R7$`I1@!W[:<5Z]'P$[)_EU
M*(T0_7#"H)E\]%!F$8_>^$7M`!.V*.F`HW]3.0Q)F"8[+M<!']I'H^^:&G`K
MD2M=2W`L<LQXZ.<1]P>0801<_TR+;;((9[V\+#F\(2?(DCMMP7FRY&KAW/LT
M3]U$JRWB*D]NW/(+F0%F<MYFGGQD$YCET58A]3.1Q`D1'/M,SG(^BH>E=!)E
MD&0Y[,N39,QO3S-G8Q)GE\DR2)A9Y6E4HFS.[)AN5DR;K87HDB'X<UDP(`7:
MNM"(SLVVOB_W*Y\%$?-]&F2"L2CGP@^'!)L?,M`6&N2[CC6A@:+R7??GWEL?
MSXZ>#+@B!B8"+2<W%SAQH@!'!)P9_R8T+63T&T&OQ_<2X,B__EILU_NR>N#?
MU5[]T<GW-.$^QCRF/$%92E.29\,2&.,0>!K=W([SE>(`S2LZ;-`MMA$DZLG%
M-.S!Q.-`6P]JOMVV=_DYHRWC.5V(TEAPI+;=W:!'UXN-_-N'7XI*&M[()12Y
M>RRK4AE5]UT[&*N,Y[G`."*YD!!RAO-4#-%/$.3`"S)VC$YPSO,85I,4V;70
M!\&"'FRW1+>>>,W`,TS).H!77@>QH?B$]0[EU*?@M:@[(W*6N5^(XMGVZO3(
MO`O21NX1]$812U&(,.$9#BE-"(W2(3$DH@1X+F&<+>?*]R(1?'>4"#;4O9'4
MCLG"N^#44E9]'FD[2Q,XU0VE=R%"9LD9K52T&47F"\E53A*?^53X*,-![F<Q
M[V\8X21$`84DDN!?GS#%K`:4H2(9L&:X8K1*V-B5XMS+0\BR4)NXA6C*"`<N
M+0.!5,"UHWVSY5>U`T8C[.,@I921..&$):J48F<JC<+42#T`WW>L'PI#^SAL
MW8*K*V/M@+`&5`]'A)GJ1_=,TP\*T(]SB<B!$QT9,6!P:4)BXL)[4F),!^#M
MLK9NUQ#O8)9$:9[P0&`N`A'YR9"R2C#%JZIX4-6]]*0$^G6M49&UH^(8B/;@
M&*K8%9?">#MLZ0F($YH,7W;K^)EGF7-"Q!G%,*5L(6IA#/_5LVUC:`"^<*AT
M2#W@S?_O2564+_9?ZKL/U3=IOCGDO$IEG$-#N3Y*A)2I)*0X3'KC'&<<EFVQ
M8]-YUN6'%N>/WF:(48H&JU<.,,$J8X5M7>V9FF:H(AT%,2V_+4BO1>D=P9SE
M\<D+U)W5,)O4+T;9K#KUYC.5=BF[J(+WMW(<_=K>WA!%0:J[W^KG]6;_W*)9
MH9A$(0^Y\%.?9H2BA+`A-`N33$_WQEIQKG0=-N^^:+?5MBT\J7,*GZ;&C>;R
MO*I-22),QWKV1,=>AZM;I$W%WEU]VU0+:I;0BV#Q!2+G??%D'E".-NKNXT[;
M+[C^AIK;(FMF_;;F1FVW#T&38^J,^,>ZJE\NH8?XV$_#+$D2(B)$&$UCG`\O
M+O#`#R&7#T>:`J7,X)<1&W3=>/!^Z):[/UYYU;G'Z9Q0JIE$FXY-8#ZM(?(8
MV9!8Z\!-GEL[2]6Y-)L=CA<2:=KRYC3Y9I,DPQ6VNOU25D_2^/60[Z;%?;TM
MVM_[M/Y>[/Y15O6V5(+:Y@"DQ.J%QSP/498EDO,<BX3@+.<'Z>4,M-6X)-Q3
M;$)\;KSQ?OBZK;^5JL3BC_)'57%?[IOK=)W>[I6?HU;],_<`D]S!7Z?Q1V<@
M#JYZ!U_[OO%N>N*JGS@:)JX\_GV_74N9+*OU5BX$]L6C>CQ6BI^Z^U:W9Q9[
MGF9-;3AM6>T$R3+ZUT(FOT52<S99LQ",)M.RA-9-_[35^A4/@@PE`<4D#$(:
M)GE$2&\N$P2\369FQ?EV60?DQ71G99HS8!0R)3FB<LST(2'UFVK>#QVJJ1<.
M[Y!S48'-Z5R46HYPXTUE&TN+?BG;YE);<PP`\2P.`X)2D00!1F&`4S1<*4$9
MZ*`/X+..0^N/Q=[[=?H')PX$G!D"!BPMI->;(']=M]G,>>V^+9O^,,.3_7Y;
M?G[:KS]OBD_URU"X#PE604@$PNIV9QZRE$6AGT4#$,$RV-QKW[[S65F-EF:W
M>7T$5SWL4KU<.Y07UPY3M8C>W#U34QC-ZJH-7BX,R4EC+&,A!^;TC!*Z:Y^%
M"*9#!^NINOH8^5UA/T\H"B+Y71Z1A`L4#!OG?DQ#2'0!^_($`<:;DBF>B@TK
M-AN/5\7VX;E)T?P\1C`O<V@@AE;ILRUT-^OMV3-.[G5-5[.T:5RB'NF#/Z<U
M0`JT=20OOY5W176WNY&-7*BGN7[?U[=_KN(LR^(<$3],$8O]1%`VK(@P12$L
M6#.UXCPD&_!X.P7(N^N!3CPLWB'HS``92^E"ALIH-VJ[/6W4*NC;NMRTP0"K
M'Q_KJC']I=Y(#G=TO2MO5S3D/B$!HD$J*`DPD6-W..<;"-"S4[9MSS65WS9X
MO=T7.1]U@$>M?"RT@LFZ9]H&&!T,]'!5"[2`O6/$5UZ#>=95ST5&M=<\]MIF
M(;+IS+VSZQW;-&K+K*JK)1=5NYMB^[N2B>&E'I1F:>8+PGS&>9SS(*+#O0D6
MI3GD7)BQ$<<GPIKS"U^+;:N0WF=%=/M61+EYVI^KBF>92SU5G(1&F/SUD-0+
MREX#:KY'O-ZCYXR6C69T(:(UWH_:<E<;*4.-YJGW)]J!N`HY%UD:2VI\GN<Q
MHNGAW;`TX@AVD6JL-<AX,KI8,$1T!W&R']N-YMQ,M5R2/5:\NMBL?>+FTAPP
MB8B=L`70,E.>%RIIQNY<4+9Q-&D+W'\7Y<,7^7TB]6#]4'Q\>OQ<;*_O&PC7
M3_O=7G8Y">L4C<`$8YX&?DPB3`/D(SP4(*)IC"!1F",(CF.T'K77P?9:W$UA
M'(5\YQUA!XW?2=M)3RL7T$0P"777.D[4U8S?,Z+KN,$6HL6NO:PG'070MV7W
MZWU3@./ZOEVP2Y.J,K4,NXIJ5W[K#FL>"DS*5;K@E*=^2.(@XQEE`8MS%D5Y
M$D6^K_OJJ66S[C1@0*I&_0N(?69LMB4AD,0S`]U5<RQDA#MS[_1I5*<T`NK8
MO#(IEUS7]Y_6WU=!&+.,(D$H)3GB48YCOS>)&<.PJC;F=AQO&KP<J)NS1PWM
M<ZBG@5/1!].[-R6N3?Y?>6KE+F50(KQ:QK&`,QR>D3L;S"]$VJRX\JJHCBUZ
M])[:^+C>/\G8YYX^[<JJV.VD:JKH9W=]?R,[:O]6P$$U6:[$,4X)DLO8*,^(
M'S<08ISX)+T4@K@PZ7`'K@&J!ET/M5E@-&#53X_A:D4B[ND'O#DQ8S.8O4-A
MO3GT'JB`\?2&\KED>PD/6;ARK7;?62%*>5/(;JG"2_:TVTM9WK*ZVM6;\DZ=
M8.JJH.T^-5NMQ?<]W:@3+#3S<T'3`!.YA*0YXSC#/8Z$9UI)-F?&':?7.LAJ
M9-YVH%5QVP'U4/S0^Z,![BGD7@,=)*%.VD5C&IN[26!SV=>_<FL`9K6Y6\5L
M:M,?*^I&Z/Y+X>W6FV8J_+JM[YYNNZ?>U5]NWZM,T1>6WITY<JTW(QIP_-ZT
MZ+*YEC`W.O6OGJC?@\O$--9^*V[KAZI4X^!&`KE]/AA&`8F)X")-!8[R*&34
MQT$8X`CAA*((M/<TWIKC>;`#Z!TAO/):C-X?W7_A8FN1;+V,R;0\PR8W:Q0[
MJB=S@;DSV1)[K"\D9V+1H5>U9>Q2I;<JZ'?ZBR;97%2[9N*_D=WS4)H08Y*'
M42(P9@&/0Y921(.`^&F8HYSXEW*6UNPXW*A1Z'YJX'G'^+P&H&%NQ`JU@-!Q
M:HK-0D4+5.M%>1ITO!?5V61R"5&<57]J1UT.^LZ%-/)Q_5B0[^5NQ7'.*.$!
MHKE`44K#)(E[&RDP(`-]V'4.0OZ?I\#(<2'A0(,K&$=Z<90S>F"*K<^,F]=`
MCE@X$_X8D;602,<,^^F;(.8$@)4@KQ_79;6B1%!U\3T/DS`*Y+*0)EEOA6$>
MF&B!YJ>G4X,6D*D>Z#(%4P0')!EKPD5^G*I":UU#%X"4+4P9H.C?T08C$K35
M@?QKO;W[)/]-(T%$J.!#\)S2G(8H)B0]!"-<<(@XP+[L6!L:,)Y"8Q8J`&G2
M4P9W#,&$`4".$UUXP<,963#C:R&J8`B^MM%EH`=7WURVD.U6=IKF#-Z./A]^
MYV;]K'[6(#O`J^Y.]"N,D4`X0(0&618CGL0B[;&B(,X@TC(+P`D5RBQ\F:?9
M]*1N\2T&4\SN7>JVS6:*IEQ0>D9\9VW!A6CXO!R<GHB>OT'T]PP5IF;*BCC-
MLR#D(0WB0`1IX`L\3%EAQD![@]I?=;T'J("8!98`9C0W\IR0`MRPT^+#S6Y<
M[_ZY73<P10O1'P/@I[MHAJ[#1OH_"G7Q:A6QC(8X2A%2A5TB(<*4]28HSN%C
M7?.[TXQVLR`-Q`]@Q#N@QFC,SQ,+'5%P:=P#B5K2R(="?VOL&[EO;^7X7DCR
ML:ZNOZK?;2/K#]5NOVUV3W=']S;;^YPKD=`D)G'LYW$>!WY&XLP/0I\Q+E?#
M86AW)3D%8.<GE"2V\E:=,VQ>AVJ7+2\N6-M>:4[2S)96GDMK89CLMN<%/K\^
M+W#DH??YV3O^O<[+MA\T99)^:CWMZRT=^7KU\AY^Z^_25KH6FG#,RG?*'K20
M^6A9G$!7QM,WF/L9]#5D57SQTY=UY])..J=J/!5W)Z\D_"(_O<_7^T*LR^U_
MK3=/Q2J5D4&>)1F7D4'.:9)F`>^C`Y]%9)(9=DJ'',_`%D3ZM3)[;375O23$
MZQBY\AK?=UY9J:>IREK^PU</K32_XBE^/$60US`T50`P:2]U'"`LM8-.'D!H
M]LV!CO&=<EEAAL6.X"(,F:.?_M7#E%DXLQ7&S-?@"PASVAGP0]7.?RLDXBQ+
M*18I#GP_#WT>"AFFY7F:Y@$1\3)"&2!HU^%*DR7XL-L]287.G[:JYE(?3K2/
MLUUY;R<55``"?Q!F,;S.'C$X[`=+C0I.(]:_S:3_LBUGF=@-N]/??O(VY66R
M"7I4PRU@$A;U]KXHY>0PN!"$A`110E*291'#/J.(2!=XG+&$4AHM8QZ&XU[P
M5#PXLYCIV*!;S#TCN^T12YV4!Z__AO/RJQ:=96HV[U=_^]EY!#633=!CFT][
MCK[>/JRK\M\-\,.;'\J+ZN[X;:SK>U%6Z^JV7&^&IU(/ETP31*,L)9R&/*&"
M8K5;P>,X9B2A*2*Z%Q:F`>-.0(_Q7WDO/&C>TWGQQ%Q][PU>>`<WYGN3V`K[
M9\1NVM9=B(Q-['0]YX""+@]NOQ1W3YOB^KY1O^M_53)^_5)^[>LHM^\-K5"$
M"$-90//,S^-89!B+WCI)@!DV.R9=!^4=2B41;?0T`!UJD_</K8$O<5@B73-N
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M"^N'Y\X*"Q,L,A32,!8Q"Q#*R;"<CI)4Z\Z=X:<=SP`WU[^S:Z]%9"1'!F1I
M*+M;GF`R/@=%D)H03JDRK/@`HTRS,,.IH^]IK#DC2Q#4$>AK*]T"(I7__/V7
M^ENQK507Z<SX`<HHRI'@/I,&21@?4H^,<:T-$=-O.Q;+?_[\^\_>`921&)@P
MIB&8CLF"*>9</`%4TS%?9K()YTU/.5\[^YYTCJ!E"=HY!GYMIW<`4Z+M41MU
M/J>NI+$N^Y&%6#9A+!"+_<#W*8J3:-B^H7J5U<99<*RDW4&\`=5<^;PWR3F3
MRQM'YD+R>".=J&WV+W#UI?ZP+UOOOJ@BV/(_"L&W]:8Y%+)GZ^WVN:P>VOM;
M`0L2D@A?J#J)48H%RX:S(4G,0(^EV+;M>(@=G8N^E4";$U[-'XH#9.\G;_=%
M)4KD]Q_!M9DL-X7>KL2<K0"+@HX:@/4-T/SA".V5QYZV,U2W!K)X1A%=M<="
MM-*9>Z_J.[FDT9J^?I2LM1UV)3(2I#3.D!^3+,!9G$9D0,`0MBFM`+/+4-5-
M73W\Y$!4(?S;T5-'U+N0T@/4A:GI`=@((35HB+^(AIIX!I1/8_+TTF`R^GVL
MJ^;ZV7`BKZM9NGXH5@2S.`A8Z-.`QX+@((GBWB3*<OT]Y9%V'&MCB\[;-;?P
MZN&@ZM<!("3_,Y92C9S9A&S"Y&Y11`*2:A,2:I9@&T&L7J;M/`/O9=TL\;:$
M#)PM5VK[W0I4^+1\J,K[\G9=[?N#25T%UB/#6:@NI`<)Y2*/<_6$;,R&O><T
MU2H79,^:8W'?'3`>JKAWA=L-E<D.R1I"/SF_,+E?++60\K)34VRX,=V"4:=P
M;X]*R`]L?WX>6N#GT25F-2AY;T:P2N<2Y@6[#M6N>A[L.&G;`^5J@U?[YL+T
M?;U];"\P]I<3(TR37,0\YSCUPYP'2$U7.8OBF!-&+CUR;\^0RV..+;QF5=X"
M](X0&M;'ML,NZ)CCQ"P;*=AIM]0]L7C9M_=/+%KD90E29->AVE47TI2BNZ)<
M-<;*HKO[%^:1;'Q"_"!(L,]B3/!@`&&FE9B%?]7UAG$'!GBOV("=\X+LEAB8
M\.IS<B;KN2MN?WZHO_V'=*Q->,H_G.8Y7SG]AE:8$S.S)HP`7H_M$X`Q_FOQ
ML-ZTJM)<T:/4]T6>8Y8DF+(P26-.>Q,L1UJ+3Y/O.A[G#9P^B@#=MC4BZ?)@
M=\D/;+B#J+$PXD\\?V?,F_*S@%%O#+T>WSV@L_MS=ZZ&Y'$FB`@#E&,>"S]A
M,>N_GV5(JS8!^*-3S.W/T'NP<&HT9W87K!A,[#J$V)K7G]\]^&;,R@+&MQGN
MTTG=S''`R#Y:)/Q:5L6'??&X6S&&&$)(6@A\/\91+(+!6B@8A8US(Q..1_V%
MM`%8!<QHU-4$YPP:*<2+-(O"Y37`IE",MP@YJQ^C&%R,FHSSXI6V6"`%H#2_
M%0^ERD)4>W7Q?B68+Q(<,8Q8&G'&<R220=$PSV$:`_SX-#'%`92G4(%%!<J8
MKIPX),M(2+1YLJ8?+QDXJQR&9"U&,TSQOU*+440`=(+):7F[WGRH[HKO_UD\
MKPCU(Z'N54<$<9(BZJ?18"@06J_SF']]&J7H4'D-+$_B`FL%F#5=L7!)F)%:
M`+BRIA<G))P5#%/"%J,8Q@Z\DHQQ5&AI1A_(?Y+_9)6%29C'><8)83RDB&1Y
MW'\_$;[6A1OP1Z=:J2@P`%F`$7-9#9QQ`A,!33HLC/QCA]\9\$:<+&"<F^&N
M1W8&@U'=ON_.JSM5&&V%XSBE$<^Y8"E%(<E2X0^&:*)UN=_\ZU.-\Q:5)V$U
M-1D-ACR0-?VQ[XXP0Q'0YLJB'KP@X8(PF!&V((4P=.`-J1A#A99F$&GE3ED2
MF_7#*L-J!S1*XB1+B8P[1""&K9"`Y-I;%;"O.M:(`8RGT`"4`<C-945P1PM,
M"709L3#^7[C\SK@WHV4!X]T0>#VV1QC$!*+<W:XW_U.LMT+^9+=*`H3\!,49
M#[,XBG-,LR[\0&G,?.W-"M/O3Q47M+@\!<QKD!E$!F#N]&,#E[091@<`QBS&
M!R=$7(@03&E;@&:,=N&-*&$<'08ZTH8EK;$0)8AEE`8DD=8$R4(2]L:R)-<^
MNVAN86(MZ<+G<6H"8A"J)Z[(&Z<H>KQ9UY0C,K14Q82\Q>F*D1/O*HLY)5K:
MTKVG<E"Q?KTCXQ\4(_E=GP1YG.19R@8=DS_5*E0RRH!C9>EPO9AR#3(8YOQ=
M%I9)J(/IBAEK%G3E/2[>D971U"U`5<;[4%OL2^!=45%NBBV3)A[J[?-*Y"'W
M(XY)B@(L=8OFP2!=A"+M3*C)MZ?9$6TP>3TH\'8HD"[=S5!W3!EMA>J29&T?
M](7_9W=!S9A:@$Z,@O]J!W0,#9`S$X='"MK*Y-=/^]U^7=V5U<,JEQ2(B.?J
M7DA(<AKB..BM)G)1!3Q`,<;41*<IVH<V&HQ]J7;O"";\<,4H>G7%93)FC;3&
MG%1[IS#.$'3^2(8-9A>C37:\>7U8PQY)^F5NWRP2WM;Y)M7=ATI=H2^_%3>R
M1^YNZDUY^[R*2<RD?F91$/,\8#D3K-\ZBE-*&:CFK0/[CC6N@?S39X79.P9]
MY;6PFQ/M`W"O0>ZUT+T_NO]^*K[O/2I[U9_@$KDN&NR\0"ZEK6"J.5DSN2FO
M"^?Z#0&>HN46\LJ@4Q=/J_`ZI].@3#E]VI55L?M_ZJZN-VX<R_X5/7:`]((2
M14K<-XJ4@`"=Q'`R"^Q3H5PE)]HM2^Y257J\OWY%?9;MLDQ2I*1@@!FW9\;W
MW$/RZ/+R\K*DN[_/69D)+&7T=/%/8C+7<UG<4HP9@8C1./%(1$CB8M<#!`0P
M3F`H=31O%8!M!;]X5[M#[5S"_B@Z`5W\HKUB/T6VK8R3I&XO/42*PFUU="P_
MAB[/\)A<VQRPM>BU51_??#;=&J'2BET_W-ZF+VE9IJ=R,!DG+O)Y]3D(P\"+
M/,\#B5>9A!R1`'N>5%<'$W8LZV\-K6M][S3@JD6L+:Z3*)73T+G85)/*"41:
MT<$1ED;DS@2W*U$U(ZX4YJ>>=E3)T[M3_74=;()*_?R0,#<&">,DX"CB322+
M&8:1TF/MDPS-&"4*=":#0!U:58,]RXSJ!W7*9%J.V5X3)16;3>!W)6IEQI<W
M8ZW)!$DV:^X-)N?3^9A^SO+LX?P@K-<O`3QFI^WAK[3:KM]LGT0A2OD"%',9
M\F,W(H#`A,08>K'?@:HB/ZF+\/,@L:QXY<4BO:\]<!X:%YR]6+,B8W80\)W'
M%K].U#;3H(W+Y?K&2TU/989JUSCP>L@T/V,S#9Q*V^DU#:!>2^J9!E*R9_5$
M/J]\-^<=IS4TF)W/V6*)I:"XE:"[77'.3UG^@_VLYGU:BNZXQV-Q9$6UH]G5
M"9B^.2YW"2(,<NZY/J*`)(#'KDM!"$.7^8DK&0,;M6E/PP>83HNS:88ED#H7
M4*5::%N)D56('(F9K8S'2F)H.[X5,TQHQ87\)?UG@'%S+/+JQUU:*TESQ-7\
M^R`H'D(NI3&JM,0/8P8BAB+7`V$(`^IS0C>_TN-=(9LI,&Y>95U?(I5>WK=I
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M)4&5$5<*\S-/+[54MJ8[R^G^KVQ[EQWJ!UEX5NX.17D^7F2Z/.BY"`<0AS2,
M/-_W$A]W<'"$/+6-J2T4UH.K%J9S@5-Q2VIM`)32?(LRKY7Q*YT6\B"(S\?!
M&6`O6<ZC2?#[F4!K0[82@;7NYO7\H&5:Y4L<CS^V>?9_=13-^G=6F^+XFVIY
M=!'VU_LDR[?Y+ML>OE6_:7;;UW!RYB:,!H"%/B01"1,_1,W9!`2`N[&:8L\.
MS[J4?]G6!X>7!=-"6:)MF97BMY=>J=96SCZ6<N*_ZD%4W*9?N/+1>>9,/8R7
M[HC1[!UR!H]6\L4P/2IC5:-+38"5?&.6\_]E?>JR`R%?U-H9_7K/MN7/Y%#\
M,VQ17)<!!HD7>AP3YF+HT_Z%Z"1(9%5ID@V+U9<=+"$?`IA3(UMN"S[&TUCQ
MI0EZ5[)^S?CRLOC2'$$*!\,G8>OF6/S*]ND^>OI7F>X_Y5\?T^-6'*;0W2G[
M58>@PQ%U'!.7>B$+>8##F,#$\WHD7J!\-&P<@/6(K5Z$]_4B%%/#*3JPSK9'
M^Y_*)\3F!T+VC'C1$5`])3XU&MC!%=<)_Q"(G2S_X/2@G0'U<D*ISNSH8;&U
M85J)J-KT\-6!L64RY<\5CL5]=OJK*,N-ZR4TK/XN\'Q:!4PPB!.WLX"I'ZD)
MJ\(?MK_%K59M%2CJ=?N<<%;04S!V-*#.TTK6BP[REXE_7>?E\_S[_SF7IZ9F
MM;A-A6O9(:TFQ*=\5SRDPO3W0G4M,@0@]W#,04AY6/V+^SU6B`%3/`18`J+]
M$X+!*^=4.,?.+W'&72]&\5OQ\TY\3L_-%]1(*+/,D$L>.ZQ]K!7/))X/<N]0
M7232N.3\(9SZ(/[KWR9PLC%*8P<;2TZ*E7Q,EN7@Y9'(\@,RL0G;)F(^I,1C
M?D*(!S$$"8PZ:QXF7.T3I6G$^D?FLD_7[@*9D;YH[W,HF=>S3YYB1N^-[F:K
M:%,VEL&;1N1*E&ZJ%U+]Q!1)D5:;00"3RK'X[W-V>OJ<GGX6E?C]2EO-W(1!
MZ`+F\3!F*/18F!"(.^.^&Z%-GO[8GM*]G/B8L2FUG$BSG"[A2:^J/QJ<'YK@
MMD[,I376*L#I8,Z\PJ28&UEP9IE?R?HS[%1A<[(JKDZ>/E;[K*Q1`)=5.^HX
MA)P%%,91C`*OM^'22#%/KO2GK7_W+]$H?NO5.)+[PELC1^V[+L>*%:6Y-#TB
M*%I$K40W]+`7!F:*RBV@3_DIK:;(*?VWB`72(J_LW:?'8[HO16_HXNZ0_:BM
MEQL(4<3"D&.:\-BGH4>\N#./7"K?NL2@397%H=&DI$/JM%"=(G=ZL$Z-UKF`
MJW*UQ23QXZJS).=J@O2;T*UPI6@AVO7N%AFC7^[FD3PW5[X0MMA=PUTD&VX5
M=B>E3E_2+Q45V_)G$P''#98-]),8A]3EH>>)QH(1!OT^E/"(J6T%]>U8W_XU
M%_GR(O^S/M`X';?55GS7]AR6OWUJ@%&YF-4RE1/NG+:@^O.#%M>')?J17B-H
MK*YT,JDK"78-.'*M$ZD!:E1254?1LHBGS7]>9N?K"YQ#:04!S/5!"+TD(7%,
M0>+1#@#G3/%.ESF[,VRC&XC.'UD+^L.+0]@:L.H!K$'FY;1L&<I58^&.ZPYE
MS?7%P6?;@7FI0T]I$L<3AH8'8B5Z:,&QUXE#*]1-T,ON9IAH1I3]$I?#-E6\
MB$F,`08T<ED%`A#>V0:`*X9S1DQ:C^SZBY?''M1D0=2A5E<+;7%J4@9[CF\E
M.)Y)_E[SIJ1\$VA?K>A-\>E=O9M,V`2I$X<S>45VEI:;($0A(@`!'@8P#GT8
M!?T>V4V2<*K&J=BR+FX78":+FA*)NFIFG#V3,B;%YDSR=8%%2;=T"%ZM8&DY
M\ZY2Z5,T9?<J-M`O8L(-CT"`41(B3%T*$/)=WV^L!Q12%D_5*BVC,^7:FLWI
M]+VI%J_:&U-KA!K=E=8$O]R;+BYIU\A3VXU.87^U(C?-J_?WH=-),Y&TNVA'
M,MQ*]3&/B`<#YI-$U+G%C'8H>(`4KRP9-FX]?3<LWOWEXAW2=X<!M<$<GM9`
M3$[DV1X!P]F\RX9,:TSI7:%3+Z\W95S6JZA&O)//\$TGT4":KVT`M:$>ACCT
M$?-0XOD@"<*(=89=CA2O#DRW9UU'^^338X/(6'9/FM&IJ3T;5)K-Z]V\1^W,
M2;T6CU9&3Y7MU<J<MD/2N3P]JJ:)V8O>=1L&/1;&"?7<)*`8L#C"O>TX\27;
MGALU.8>DU7TA#]K].<U0.T'8;')J2MOD>Z#.)V\O>%-5.%W:URQRVC[)Z-PT
MPB9('6^+_&[37VE^3C<^)0RX,8ZY#Q%+*`MHTADF'.&I.J=J;X;RE;:4]=@@
MFJQPRHSJRIM-*HUH6T_M[7O4SB1L+QA34C5=ME<K:=H.O:MGTZBRT/9M0UV/
M01Z%R..88I_$F'@=`L`XV)P*\3BAU$(T:%9E10X(I9?EEZXQRN-ENXQSUR[C
M6IL4:PW?WA\".1E<B'TU/=1H\+;:KFXC(FEA+%:BEC8\T^[>IDC>5/ULKAA?
M;S^"@I@CQGGH4H"KS7A"PKA#PK!J=&@!@/5P\67;S*P#:[YMYJ2!F*2F<XV`
M457M0:^B^Y,ZL^I":V*8UBVX1CR4$UYS9*H\Q]6VAZ*[O\_9,:TP[<_"?-H>
MD%,6N3`!V`LB3DB(D`]@GP;P*%>KS)ENSWI13OM,>'/9=)^)1R548U(#K,J)
MYTQTZCYXUC?4:]$Y`[QE2G'>Y6M$`<UQO1+!,^C0ZW?0C%(E+6="55N3>]&W
MIOZYS.K[\(D+$?$`#2+LNCA&<41[DSPA5*9-A`D[2CMN]=80=7BR;;$U`>)V
M0*<H9)/XE).PN:A4$Z^:1?J,12K#HA75&J%H1*],$+L2I3+B2F%^WJDTM/DN
M,I/GX].7XI26G^NWJO:;*$DP`M!%'!%">$PIY)VA$'')-[WT_[[UO6J'RLD%
M+.>AP:72($6/MW'MF8<P-<7IF:KQ.)_G8DJA:8QUQO3:PZC.,;DN,-><O:*V
MTXE90V>7:0X4IN:(M>SAQO4X11C%+@LYA\S'/G3[NATWQ`9.7W3,SG7Z,IRX
M7)[#7$L<6LL;OC\$IO.%1MFWGB=<;7+02%)0>BQ6$G':\$P[":A(WE3];%\H
MO)J&A!Q$XAD3#)($09^`!`<=$A\FQ,CIRQ0`LY^^W'=@S9^^3!J(26HZUP@8
M5=4>])I/7T:851=:$\.T;L$UXJ&<\)HC4UJ`;]/'-E/Z]?ZO(O_Q/3T^\/3N
MM(G]B`&?,:\R0$+`.1O2HR%E0.W01=N,];.6'IEXDW5?05(43GT"Y>31+G-:
M(CA`$IP)4'^>*E0.'V7/BL2]Q<Z(D$TF="5R-=V/PO!,4W\O<9>F^[J[_^<L
M+X[9Z:E^@N-G<:BX*S=!Y$8^Y@@#B"`$(4"\OQB-:!BJ')=,-F;YS*3#UW;&
M$AG_XNB4VT,JUEA>38DB/U5__"""BZSK1ISE3GF^*[-]MCT^J9X03Z9?\H!X
M3N85SX<[TNLP^LMSDKM6P`L\=3G*U]CYL"FJ5R)QYOQY_5BF2:*4:UV^W@MA
M_526YRK>2UE1S;)-P`$4E36>'U?6XCA"8:^RB*`^X/JN('H3S&D$7M_596_8
M,.T$JEKTJLE1;8M/V5VE?2(@<\IT=SXND:$:X4^B2F,*ZVM9@"9<>:,R8SH]
M6I'&991S6\G[,=M54U?LQJ[LOC8H@3@!"0\"'"6H0@+)4"1"8Z@;@IA%83DV
M>:.W\;''W63XMWG[@WBKZU<5N>3*+:4L#I1ZL++<&$V)8OYXMCO[X`S(Z\35
MQZLYJ@5#'"66)6,?.R.W%DVV[^A(M&236KDJEO;[\?7^IGN:@V<BBY;O2YKO
M;]/3^9A_O6]+:#<0>8P#A(D;8.`F$8$`=PBJS:LGE\:R8-AZ8NMF2&L-+]7L
M.\2U6A]KS.)_L6M0J]1Z&!X'B7*9!09@2MFQX+5'ZO!GS-_VS+/%F5<HOUEN
M!/3J<G36P'],+=M1(NFM>AX[3*^AT,>29X7U:3IAT]'M<BJCQ<-#D7\3CTEM
M(D)=$E9[G-!GQ(VBZBO9WPA',`9J)]G3[5D_N'X>J7;)S5T-L7E$K7[?2?SR
MF/[(Q,F76.[.?:I^_V4Z^^H[!ONT3]D9=.CJKT[#>0UPP>#_*F&20?XTLE<8
MS$]T:"1H-T&5A9*>3>*B@!`*B._"*(A`&,$>00"#Q$!)I([9N4HB+PLAK]7P
M6"OA>9]XTZ4[1CFW7K*SVCH=(_4YTF.Q$HVTX9EV/8XB>=*J&=_?I[LJ8HW_
MO?M9S=[TMMKP?\WK&T)YG5Z)AZ0J*_)3EI\K7&V?C/HY4N2%W'<I"8/`C;G+
M1`*]Q84Y5[I;:!V,Y81U@[\4C_360EN'/XTKI<A<WQ?'-/M1_9?G:F^0[YZ<
M"K>RW-H?,3D17M5@J4ES`UW$HQUX1Z`7X\:Z$X7ZAPL7/CJ#$\[@Q<R2/97T
M$2&?;3Q7(N_S^5LLM'!T;I"_0G"3'K-B_[+-W`:S@$1^$'H1"7SN18D7]*W-
M740\E1#:J.$9@NCN-%)(NJD32+/DRRGX8KRKJ?6()#=8G2L=,)>XIRY)Y8@&
M6QF1E>BM'=^N76VW0^!$':55I'\\/E5*_E_;PSG=(!SP!'/B,C<&`0L8'-Z&
M`"&'F\<:]+?3]GB:(J.J=E76\4N(ZDOZI6K^>9?^R/)<Q%CB[*3^^T:45)G^
M*1)JDW-CVKD5Z8D&I5/#7(5DOJ!.62MUJ5^U2&H[):6.TR@S+(O`=:'/$`V(
MAQ%'+B3#*Q,Q);B5Q3B7O`!DQJJZ*'8`#4AB6OU20@Q_XT4J2_]OM4BEG=):
MI&J422_2;^?'QT-:%SP<ZN*J0_'/I_R^.#[4>\_^5B"-8\0)P3B*W,AS$8PH
MZ#4"(U_M"-F45>L'R9=`VQ1?!=799^7N4)2B7:+J_6=CA,O%*TLPK1:Q/*.X
M%D6!T;D`N=S%9DGV1O30-/\K443C;A5VIZWRPRW-E:R;;;;?Q#%E/.0L@$D<
MN=P-/-BWH_42`%7?:%'XT];UK5YO_2V_QPJ3\H,L*DS):98UBM2$J8/AW(S2
M8NDQE8&"$7718FHE$J*'_=5K*-H$2(M!_9:RN+-9K96A8TV^[P]M/YW2AZ%_
M`HXQCPDC`0Z@3ZD;!+`/U"@%B9I<&#9N75!:J)=E)OG^=?>M)]6PR?0@R"G1
M@NRK:57S^'M'_M!S2Y`_%)[4:)>+IM38')$]2\.R$F&TY5TQR]Q6N6%S420H
M*@=%)<RW]'1J`C]15)T5Q_].M\>HR,_EU[M#]J.Y.A!'$"<^XF'@(\H2!EET
MV2="\@EYJQ#L1VX7Q<Q.5D.ONS3TX)N["!5\YZG"[]P)!YRB]T#E'HBU<1I7
MX=4,D&(*_J+DV?G4C\RW9R-3XW8$<*=&[GQ=U\@HW-59PPCIW=JQMX;D+O!H
M,G?ERSC+0*SA4H]U'XL99_:D;V52'..'QT/QE*;U;V^J2?YS6Z8WU11_`V?[
M\FWW?Q.U1L?L[MP4&6$W<#D"+O-#'`1^`"CH=T^(NI(9WG5@7>3K*UJ*='!;
M]>_\=(2CH]*R;1^F3KL_L+MT>-(G8?:)HO-57_,,F?[YEYD:;\8'W9OE_1]@
MO^_4F!)6K'F*F(L_%E$1S7#%\(A(QS5+S815!D"+D3$:*2T[1'(A5==[\MMI
MN_O?V[3,]N?MH2V)B2(:\BJ."SCR@XA'@'K,]1$`"8<)\V0NN4RUH538K'YW
M96BG6@ILHLM2#<[Y-5X;9I9'B5AA)@K5OO*'5;"G\#F=B46]#Z$NFW+?K;==
M?^N+8X"L-7PK3+A1F)U#BF=OO&VKT22EF^9](F==WZ<[?4E/&^3R&$,<N!$)
M*(F0BUAE&"4@JK;=,>0JUQ&G6[.LV:*1X=!>0>!3/$8SP*?<R=F\5*II=X>M
M/1EKB"P_.@.^ZN=T[@[C[S(V<B!FCNV5G($9=*BP-3%UR@B:)V$_9V4EI]6<
M3(OSA?$-@2AR01C'/`0<()X0$'8BZB44J&B9`7.6Q:PYLW[O;61K7"I4`,Q'
MH\ZI?X/NH_,,WZ6:+7',/TK9>T?[9OA>B929].C:$;Y)LG3$[,*83P.$7,I8
M`AF&T"4@BCMCP$LBE3O">A:4)$O],G"SX+;M@LO'8@23M"E+E27&IJC3&N1(
M58$T:%R?Z.@X\;;.:%,BEY*CN]WYX7P036AY^GA,=UF=2/B:/]MZEAOHA21P
M/1!CCEP?5O^`8&^;LT0Z/V?*H.58Z0*FL[_`*3J8O$B>*)T(&>-;(H^W!-5J
MBK5=.\L*^;XEV-9+_IEA72X5*,G*6WE!TZ2N(4EHW*?"XBQ4#%.;;U9?PTH0
MH33R,,.<!9Q&C`7UTX8D"(GG(4^M-%_QCUNO2:'?OL7?ORE&I*H,R86B%JE1
M4_0&R'(E[\^)&(DZ-1E;2;BIB[XP,FVT1($U46QO+&$1YB&N0MB0(#]((/)1
M9PQ"G^MH@ZH-^V5K#:!V!ZMZ!T>3.!7)L,F8CG)\=#K*%I:0%\2\JR2Z1*Y*
M4+2=N*HKTR@QW/;$CR!$&+N,D8`RX@=1['?&0Q8IRHT9F_;E1[UWWF_<Y$26
M[I4L.<-.:34Y4:-,LLHKVZ5YF29I>EN_>+N].U2&0A^'T`T2%_@NBCT/1*`S
M%'`LU<18_Z_;KNQJ,(G7+-I7?@4JI9HD+<XD<D#6Z5+[R"_%E$K=EFW&])(V
MJLQ)5FI=<?;-&JTIQ*PA\3+-@<+4'%'=/>UVQ;F2[L&2Z&G?'@FX`,>0L<B-
MD(<QI(@GK`^I@$L5-U%33-E/M[3H+J:_SI'@-#XE]U9S$:FXQ>H8O+U@L$+6
M;[KFWFF-T#2VX3+![DJ"0#.^O-Q^F2-(H8/3K^JO%\<G4=%%,,91PB.(O1!B
M&`?51Z>SD0218DL6I3]M788Z-/._)G/)P\CRT*)K)<M!#_NK'D7:!.C4XW0+
MB_A^3!""/F`0)Q$@,>^SIPE5;5NF8<#ZU&\*3';/<IKZ!3G2O,E]<RT3IO:E
M?5Z*L\S7]34A<D4XJNRM1#JF>/!V^8T>&7I'(QL/B5=*@^K['%,:^HRC).RS
M,6$(5<KYU/ZRY3*^[T7=SG6*<"@RI7$&8I2D26<?2QYXR!YT2+.U$GG0!#]V
ML*%(@<K[PH_I\?0DKNZ>:+X7^=O'A_:R!$\@)@#"(*">*^(:X/'.)O$`5GY:
M6-^4]7BC0_?1>13XZI.,M$.HL_>?QJR<ILQ&J9K$#%S>]%S&`Y?S7[\:XVE$
MA(S0NQ)-,N/+Z^>!31&DM/DO3\)(^2FO;-+]+W'7J_Q>T/O[[)")1QCI@\A)
M?+T7>$Y/&Q(SYD.:`(:2B"..^1!0,83^G[IKVW$;2;*_PH<!Q@UH!GDAF23F
M*2_DHA8U+J_MG<5B'@2Y1-O<K1(+DJJFO5^_O$MUHS*2F20;C4:[JZL5)TXP
M#R-#$9G`[V,=`)BDD-!@KHX8J=;C7;'9';QCX6TZT.##H>W'04_U9@X`3`O/
MP';4=W@K]D^(5UZ#N;[(LD8]0\D'1NN%PI"C&"U$4%UZ^$:1R2F9(T?#F*]X
M)-*(^XQ*'U$A0M[W\C%F7HT"V)BH(*4U'K;@42==&A>RR$8ZH37J!*,$6&Y9
M,TQ"%OHQ1[3\"TGEAWT6Q.((=+6JYD=.4F`945BYS`FDHF*5#I-2RBP5E(NE
M$VU:%K+2H:C?+)8`G=9>R]?YYEOYGCWFY7MVMZW///M9W)6,')K7;=]V*C&+
M41*DDH=4)B'R?1[W]L-4\_!RZV:=OQROK[BXNK[Z>I5\\?A'Y7U027HEK[[^
MYB7_\9]77_\;J!/V^-93DEF(AFG-&<2^GG+\-5_GNBYE`T)EG?6%2)E]OPK'
MCZNY'+[LNX\HC1,1EG]CA'&($LS"SJ(O8F0L@%!#SB6OFQVY.V&$SMR,X1$L
M;"X)-):R!8S@O$^1GG29\KH\L3+VY'UY&D<.X"3!;WW/&551X$=2)FE09GP\
M5@KUVSF*`V`*!OGDR23GH=@W,_3?SV;HMR52\(&!`-KT!,<57S"%J5#,]0WW
M&0,#`F+"TT(4PPCZJX/Z3-T'][)_VORJNE([:[P:04J49+Z/0A$A+$G;HU?:
M]E-@K=+0B'.EZ+NO'QI@AGWK4.XTZS;N20/6<3JV6D1S]Z@_)V:HU#..R84(
MRE@OWNE('T6*?NKQF)U]#=,9BR*1*))(@13A@901XZPSILJ-&#`),;(QN<AX
MV\=LS#?*AE1J)B;..02F*`U7/:+9TI6W>!E*7$;QN!#%&>G$RV3&`B60M*:Z
M2./U'FLM62PCG/HX":.`))C$^"1PC$IP9F-H9PK=J2_".:N\P/,;4Q*U4YP)
MV`-G.35M;Y5?ID]TWJ9G.-<92>E"Q,>"(Z\S'BO4@&]N^)P]9;O'7O(8Y<0/
M5$`DY9B%7/H1Z:RAA&)HZ<7(B'/YZ6\8V#?`#&]I@'*G6W]Q3AJT%-.RU2*:
MKRSS%C&#%9I13"Y$;,9Z\<X%"Z-(T3O:Y=.^M55_OW6Z@/7F^Y?';X=\FV_V
MO]8QYCQAL:`D\A-?1B@];>J"6&D._]JSYUQ\>I3MQ8*G^XJK:O"A1PHYYL0.
MT\/Z-`_%,*DZ<=M<S7CSC-LO,W(+.%)F<H[-CI@9_QSK'3JC0\<;+P'[5"[A
M4!J[#A6NGKK1W0CK-,!(^2CF4>I+2A3'$>\L2808I.G2X.,ARV?TA*OY+MB$
M.+TLU#%G,%E?P'X7M-$=0=Y"DLXQ'ESL)0"28;JG/6L0IQ''"K.JE,=E)*H_
MR,X@B16XH\#4CO/D\OJLF<#F'A?"I=$VUQ&)8W>ZLUV+\RX]^OM=`TH7HCX6
M'!G>]1I3`[NY6BNG2A&6U5Z;)^5?0G(9I'U.%;-0LYW!OMT)M>K!P9;8;@PT
MML:SD0_,I4J87H73<[%9MLNZP?W9D[-O>#ZKQ6<?=LOVF.VT$Y*7L*UVX]A;
M=W,[H`XV^GN6CI^]!;&,><!"F0J)J4]][`=]1HY53,%7VYJ9`6V[#4[>?M9J
M6P_A%/5,L/D.?`RG>HGR1'3"WB+-*/6S??F\-TB^2=!`KFR!U84DRS8\>6O*
MV@8Y)A7`M10J58J$$J$4TT`EF-+.A,`\,2S]7?S<26I^5FI]ERD"%_FLLF-<
MW9NOJ*=7S=-F:2':8`3]_?H=T'WMU?\UNW\H]F7FTPP_=I>.-`>B\.-QGW][
M/%;]J5^+3YM:AA0/?,5#5J+P_3!()0O3_NOJ-`">9&_?OO/-\^=LFV7W=<_N
MRQW$A[N\=&/;["&:_YB53TNUG?A3Z*\00=[FZ/W[X]TOC^*55ZV-.A6ZN3T6
MW\JW>OM#\AM0H!Q$44_&Y@T?3.QZK.WX]\KKX+:'1ZV\<\15@W&#>6)I!',Z
M(*#NXK,0F77H8#'5HPZ4[!=CZHS'6(6Q\*M+(9DBE(1!_XV.H`RFQ\`/=RZV
M3>KV89M]SV_SXV_UJ:+'7P.SXDZ6I/:I#(;T+60QF:(OK#Q#P&7P^N2&J]WM
MW>.V7).?FA'?YXNRVDD5NV/)1_FA/ZYVQ_+=?#@-5V-.<<S2%$E2[J^X("+I
M"S^(2>!-&!.#<[X,O_PL):WUY\^OEB,P6YDZ<GJIS()#!LMSSAWY<Y_K],YX
MK3>ODIWG#GF=1_,=+F$W(@.J/5/H%Z+Z<WE?+&+]0>^P+>[OBUV-M;F8,_8C
M[(>*2B6B,LDC3%&_LU.F>Q'PNEKHQSM7_@91M[_]TU\10MA[V.R]IPK?;W_S
M"`M6Y0^KO[U#]9HX>)O'X\]BG_]?MOV;AV.R0H&_\D._WNKB*%A%0;C"A':_
MGA\.U6A5_9W`X_%P+/]0"9#63GGEE9_PD-T>\Z?L[M=?@6\B>#3UWB5.PPA[
M&[3QJ[&LO!I-^3*H&9_Z;N$7I`P(LC%_"Y%4<_PO+P<>1X3^8.QVFU<2N[G[
MM,FW5SNY><C+C=>9^37%$8\1#9-0^52DJ-K*]@W(*0<V\EDPZ%SZ3AA+P<NW
M?\EWWFT#$SHQ:X%=/>&9F%:8%)WQ6:&K3G1O\:V\<YF:>I[V(F<#2F61\(5H
METV/7H[:VB9+6]\^9\=-OLNVR6:_*W.+`[^]?;Q_O-L<LZUJ]K)KXJ<!2L(D
M5DF9KY1V513WRAI2X-E&%@RZU[<3)J_=T0.%S0:M>L(V,9\P8>O`>1TZ[\,Y
MMRW`@2]UG.C:9<H&=,TBWPO1-9L>%<X>3OB!)IVENG.DE-*'??8SVQW*_5"Y
M?R[NL^OB</B8'6^^?]W\O@YBCA-&5"RISRGQ0TJ"D[Q&!'S,B57KDRI>TWYV
M>PZYS$@JS/#S4.S&0#/5FY%\8-YWQGK3O?8,J]>`]3Y4<'^K;SBKOC`O,4]_
ML`J$T:&LT%%L%B*ESMQ[?32+0QKU>V3VV>;PN/]UM@WG22Q$&B0BI`PE49"P
MI._%0TK0]2[[4<'6;(*!&]!:K7&S6L^QZ'_QVF)J*G_=!FU55>5NB\/1^Q"L
M0A;W%3\G72T&O&NVK3@BW*POI6/ZO$8W=<_)*T*&FDK,V5N(@(WQX&5;R%@R
MP#.VE0J6$E@WF;47EH44*QX+7^%0JC*[1"2E21"'%(4^501U<O15?Y1@A#4#
M;?H*GRCH)T;/$5Z\_,\ZLWJ"XYK-<3.W(`:=SMR^YF=`ARR0NA`]LN').V.W
MH\D9T9"S1I(C7Q(B<4("S.)2_/IC/!%2(62>P.#C(4O'>*S`>C/,9=9,&UJL
M$C:^*649[;:O:0)UBFASNA"I&>/!Q8X-(!G:TO+W?%?LZXZ0ILMCG40X+)V/
M&<6QB!,9QK[J[*0T%)"A2?"'@V0%GMB\Z,/*NSZL?'>:28;/,,$IU%,9I^PY
MT)AWNMPF%IV7K`U(CC'!"Q$<<_R%I2=MEL;B-:-E:L52$L?$YP&5F$G4#VR)
M`#1+.1&D2?*E@V$K\8);3)VWEFI';B%K?FJOG;22`DFW=A_N.BJW9T)AACGS
M*1%A$E+1GT&A$F$XA6UF;!)-.!O-KBO'(_=4XQG6RWTF)1>6"[U]X^W"KKD=
MT$UKU"Y$$>WY`[S.%D@4H*/J4$KH[3';RLWA9VGZ:O=4_J@ZC^G0-^%3SC!A
M"BD<HS15J:0E$BPQ2BBC8:([FF/%ELOVGPZ>5^&KU]L9POD&:'1X&^P!LDC[
M0M:A79]>]0%9)\Q\/5;_J"3@:7-7V5^'"5%4I'%(F%113%BB>&>7R'(M`DHF
MHXTY+J&\M2+K/YQA!+<ZCN774.M<4CM>Y_19G4;A7K`%43=3HI>J;,;^7%*U
M<41IGN.:'<MU?_-=[K-M?E2;8W;S/?G](=\W!U(F4F%1RB>NCK`F0;E1D[@S
MF5`1ZHB9#3N.=:Q!5W7#-?B\"F#UKR>(H"-"1Y(ZK&!3\PG<$"V+2LCYJM-1
M:GBBZAAJ-8]0'>3@#96WR=PBCDFUY$IA_\&"EK]JJX?.[,UIXK<Y2F>-?8X8
M8@QQQH.0H2`-H\XNYI1`$M71QB81^,/9VCF#N&K/I8)6OT83K%G]FI);$[$W
MIM5-,>P"74/%,%M,+R15M>?/RV*87:+T4M6/Y2MS7Q%Z.O&(8452(D0L&$<8
M53<W524W&2<)BT(M!3/\:->]"1T@K:*6%:XTDDZW-,&D9P:&`+FD6Z;,TD<8
M8WKYXBL_WTL1S0E90E8X`GUAY:D`YGX?L^-I;$?K.UA.%`TXBWG"(Y3$I6`3
MW@$A`@<&G>WV06BMD=$-[]5<W+-1N87V-H'Y'<A\W,5J(:F00P>+J1Y[2+*D
MLOMBE^^>B0U.PC!(0L*1])F,:!R3I+,3I4H_73+Y<,<)TQDDPX3`B#&-I,DU
M6;"T:2:>`*F3:[[,DB<H;WKITQN^OI=`C:%E"2G4*/R%I><#F$;]5Y;_^%DF
M$?RI3-M^9&7Z]JVJXZG\[K'\:7U6Z^%L[[LF'(N(B4#*P)>2!5APVL%`",>0
MBIIMVX[UMX/KM7B]!G!]S5HSNORL,M2Z`:RX68^'7@%NSE#`U-UV%)SDK4`Z
M![)65X%92,[JS+UBFN?;AMJ^!X)O_^>QZ?A9J]!/4Q7(@'`1XU3X(8\[.#[G
MXU77`H:9U+=%_L;B]T[@;8BPC3"-$..)(V1'E$<&9SIMOLPN5*,MQFO)6FW3
M31W-MD[KV$SY%1*Q.>2W:X0(#@5AT@^83`6/HZA_@93I.[:0)QM:7E:67&.V
MDR.;1F)4ACQ!$)SFQQ?XGS([?IM*>&X\,B1+5MOQSNGEQ58HU+^%JCWK\E.V
MKPTWQE*?X#3P`\$#QH1*?9Y$O;%$@N;RS2PX5LK^A-<25;,VS>30D#X]V7//
M'$S>#$AS<XW76[P,:-4X'A>B22.=>'FWEP5*C#6FS2/7880)BHA/2>Q3I5*D
M"#Y],16S,2JC:V,&G3$K3AJ3:*8U+O@;KS;S5!3?X0:@.%`V%ZHY8#<NJ(X9
M+?HG@+3*]OST-+[?EX]95FU7Q:_3KWS:_*I^Q/^UV6]O'JI?/,_!FN1L353(
M%,<IC:,4^WX)6_3]-"5N4$_S].@<:UV-]B_?*KC/CR(\\\G[]LL[_[W6+Z]V
M;.6UKJV>[Y,:]Z8^4L1V>`;D8KY'82%",R,!+\\<F3D4^N)V^S/;/MY5LQ[W
M#W?%KRS[DNV?\MOL'0_NZB"7?[KY_CF[+7[LJGO=2B'.B_+W#L?#UZJ':.T3
MB42YNTSC0,8B4G$:A=)7DI(4A51%((&;!:%KD6N=JN>B6K>\UB_O/05<>2?G
MJO_QY)[7^.?5#GK_K%W4;9>9^4G0RRN7_Q#`LM)YX^_F3><B1$-ONUD?B:6\
M\>8EX>5;;P$AT7[S->VO7XZ;8_U"OFZA\-_SPUKZ/":Q5$E4[B`X3W&@1&=2
M4@8J7(ZQ\P=^"ZVJ'/US]E#LC]YUOLN\?U8>0U]*HX*D]VJ9*CZP%T3;VM_#
M\CI<%WET(NX#)`U(M`UJ%R*T5EPI[#]Y=D1/%?>;?+=.$C^EE`H:"1:D`1%<
MI)W1)`H3"[*G:<EU/=6ZV#U3NL9)2UJG&YM1:N<@+-;T[B*;4RI>`P:N>4""
MEZUZ4&?T=,^((FWEJ];IS?<OF[OL\/>LKJB@E$282=]/8Q[Z.!8)ZB4VY`CT
MO1'\TQTK7`6H;ABI('G_;$!!%<F`,ST5<DL73'F@3#E1FU>$#"B,.7D+4941
M#A2VGB-HF32KAR'_+=ME^\T=WVWY]C[?Y=5@SS%_RI+?JXRA!Q$PC)(4)S2.
ML$HX]9E(.A`I)AQ4_K1JV?6&L@&[\EJX]:&`SP%['6)34;(<"LWZXVQ1`-85
M[0;`3:$0PN50`=!)3!:BD8Z<>UFP<T@AY*S:K/SEZBQ)E3UE=\5#E16VMEO3
M/$0TEH@%E(@X5&DL!.U,DU0@X'&UH^TYUM$.8KU\ST!V:]=4.ZU0K:>84[,,
MTTD+!+LZP?82:P.*:)/SA>B@59=>'V5KF2[]7D8KWX]4U::K<A-]6.-`D<CW
MD\!'$G/%.1&R@XE5#.NTGAC;'ZS6Y_VS+O+5OD'U=_*PZVGUDB,.T_69@NVF
M7]1N5(;Z3&>*_T+>,;.Y_[*O==8P:+^[6@3M!.<K@.W[<YT0%`8^"Y,H2A4E
MU65\_=?V5!(?\DJR9-+QFZ9'^:[J=.DE\+5ABW&]M\$,9,-$W@;/3A1;C[D!
M(;9,_4+TU;97A=/G%?R]TOU]WE[JLRL-[X[Y[D>VN\VS@\H/MW?%X7&?]4=`
M(<&H#`)$TPC)-,9!W'ZM3TMH*=:]%L:N49??K?0XF_MASI%Z)ZCS78H%8G+P
M2QD7$5G(`G;DW*LO<]Q1:'!Q%C\<LN.9Y:_9[T=1LO*_:R1#$<<2*8EC%:L4
MAS+J3`O&\?HIVW\KX+=GF5N$K.!S<)!Z67?9T^WF\-/XMJP1I&J7'2=E$UQV
M[&ALX#W3P`JA5T.<[VK`=UD;+CM:XWPABF?5I7=OT+)%E[:ZG4S=?#_/D3YG
M=U4"5>\?ZRSJV]E<TNFR0E_*A(512B3R@R!F(8T;5&5:)6-$-=>H8Q3NEN_9
M8JWN$CG?<+38NW;`-X839[SY<QSA`RM_HD@N1!2F\K:89;FXDI+S$<?#2>%$
MY(<E()%(Z4<R4BR5<0>+*Q+`DBC7:)PG6(U@B->5C$_EKT%O)W4>&\LZ/T%0
MIA7Z^3*YD9S;T/J1T?RCB?U8=TW5W@K-8^;$J\OE;_ZUR_:'G_E#)5/)EYM/
M)_C=]!Y7@@5!&E(>LR`F<82;IB$:<R%#4.>.,Q"NVR+?G+.KH'L]]EKHO0\5
M_-_.=H46I[DMQ4M/^Q<1*ICHNXW25#/76BP/=56Z#MQ"]-V]GY>'HUT0"V]!
MNH1"_*I^6$\E!A'GOD2I2`CE2;FI\(7HH&">@,[U<&%_LE:B`57XN+DW''9V
M$A%@!]!,P3#M\AD;![>-._IDZC3G.`C-0K38J8OO-=DXH].2`E?_;$<B1:G[
MK,SJ2:)B45U3F_AI9[_\"2B'MF9T`5J[:O[%<-[:'OTV--81\_:%59OT&;3U
M1**QH!K$X0^AHB9^@:33F#C[&>MUWP(98TZ(5#Z/%0J#!&-&<8>D^@].$E9]
M\PO0T.>[V.OQK>T6@V,Y=W43%P>I*SPD\^:QUY`><_M1^D/H[S@/39-84S+U
MZ\(5@JO#X3';JL=]OOO1=*(WMT\\@_FI7!$_-X>L_D)KS8-0^HP1*GP6$A]S
MVO:FEW"D$*"CAEQA<%T5KA6@P>TUP-O9D_9KI</J91VRPV_TK:"S4&E6A!<0
M)6!!V%V`W%2#S1@>*@8[CME"E-NYFR]+P9/0.E;#_[&Y>\S>1;,F/L,B4C).
M(H6XI"QEIR1?^*#KT=P@F%&_:^3#ZF!'O<<&:91V3Q@?>\H]*C13ZO8PNW#5
MMA2M96NV+2?U%-LJI:"1HV)7FY.;A_RXN6O>'-5Y!ONG;)L6^_3Q6*;_%>!-
MR>;:ERE1%`L1U_=J1AP%49_\!UC"CKJS;=VQ3C>`FW6^\EK,W4V*'6KO>['W
M&MQ>!QQ\6I[UL.BI\[P1@2FS@V`XFPL#<3J@Q^[BLQ`M=NC@&S-B+JG4'X*_
MO=V7+X/K?/,MO\N/>7:0C_M]=8M+UW?-44P8XEP$<9J@-.5U2UYE.$$R(D1W
M&GNT(7>+N<7FG8$KUW0#;[YIAXN,#2Q5>VPO9&E:=.CEV+5EJ@Q:45]#J#NF
M3LVP),%Q%&!.PD1(E00"2]XA\`4RO(=HM-D)VTW?6*)MKZ*GU:3N/`*:&]!Y
MR`?N.BWR[KA=]!*+6@VBUD*Q$*UTX=F[3:"6R=-6ST_E\Y25.KVMDZBSN0$E
MDC@F*F8,H8B&C//V>(P`!2J*8/-8IE8@B]-HSJH'UFQ!@,)G3)Z>RDW!&DS2
M7M`UYV33.^0,*-58.A<B2Z/=*.P^92.O[3X9#,JD,)1822RC,*W.)_/;KZ1I
M&$58P"3'W(YST;DN#F?W3X^\L1O`GV;_S"3$`=MD7MW:/:?TO,O04+_+:%87
M(C\6'+EP?[<I-1<EZ/MM^?CS[5-5".HG)8M_9+MML3^L14HBFB@_36FY3TV%
M#)F0V`\0QI)0JG5`X3@+CO>!+2[OH9M+/A;>4P--4X-&$CBL/]-Q!ZQJS4W;
MMKA]K/Z?>NYW`?0]P^.6QA?R7?E8BS)BK20/>OV&'-MA:68IMN1$8?/!@1X7
MTN:<:;ZK[-9C[&V]\&-V7"M%8AE2GTE&?10&J1_X$H<8T2B2L03=Q372E&-1
M[M!Y+;SN((D6X<HK,4*/^QC)K5Z:."&M,+T>QZB;4S@&N1K(&BV1O)#4T98W
M+X_(L$F2MH)]+(Y9=3#E=;'9'3YGMUG^5!7L2HNM[;7`,B%<L`"%,DS+1%9P
MV4EG1`)0E\5X:XYUK`;H[7MD0,VRP*:>;$U+)$RY:FPKKX96GX_;/-%5M]H)
M::U?O9I-+&07V1O0,GO,+T3.+#I4N'I(X=\&/&SR;7M&=HG@YO@SVS?G4G:F
M(X03B8/_[^YJEQNWD>VK\`&\6R!!@L!/``134S6)4XFS6[?R0R6/:8_NE45?
MDIK$;[\D15(:6Y+Q3<Y6JB:92>(^.$V<;G8W`8)PQ#.6AG$:3J815CO!QX8]
MQ\(V0`R*\9J\;F.6'4SU9H$YM]*-`Z^T*C<1>D;'N[4Z0GN`PR&X<XF;!&O7
MNPO6.%^(P%E=TONN@V6ZI$7NC"42YR%$`+(HQ%20UF(L1DLYRI0&0S1^O&,)
MNRN;]=;S9E+:.P:4+62KF*R@M/;\:'Y`/YPE^'YT:Y4@RAA.XS3!(.<HH4`D
M(HYC3B-.,K5+>\RMN:Z/#S,Z+^O7]D<<[LHMQL]"[HM=\;AI5#^RM$"Q9-?.
M*[N*W;L!VS^JX;#4<P.B,WW,?I&O:[T\:UPO1+TL+NC"E^FVJ)+L\1UV<G=G
M2#=YVF47+T5WA_'NJ:\.K0@E6&0IHDG[XD13E/.$CT8I3*3JRW8L>=*T$>`A
MV1XA'DJC2ETL8V9EFH`^255L!@Y\?CGELYSX_.*?3Y7NH$]>-;N$1OQ*M@L_
MH.%BV]`6?8MH'UI;3.GB"5.N6Y4/^R_-O]=5M=XUKSV,]7:%PA0(`N,$1Y"E
M-`.(L=$:B#%1*U5IF7"L[\.'3OT7<B\'A,%?`T0E-3)E4K8PY9Q$U5K4@;,1
M43!`\EYZ.L?+U6J3$9$+R3M-5_&NIF2!%+D,<]AW>5E]+G=/=T7U/-S22Y^J
MHNCBWBIC&0\S(@2#@(<18&F:CV93%LO/DUFPY5&%QINV)W#J2:8-<B723,^\
MJ@G3*:7;%E[0NN4YJ`=RUR-"W[0J9)N>Z=7+-XUIEDLY/^;B4M)ID<4EI)TV
MEU.Z>=CTPL!O73NC:A/>/UZ>JO5#T<:B]N_/*YK%*<$PCV*>()"#,!31:)4#
M)'6PG253'H,`:_D%P0%H_PHW0`T&K'JRI<VQ4C#P0:]:+*A.F*V.G.X'3E]F
MX50K$OC@5B\0F'*L&@<N,/%Q&#"E<%E1P'@UYX.`'9(4.\J7#D!8Q0F+<DK;
M5Y`T26G":!N'1JN,1TH3,X:F/)6;F_7?76MG6SRMM]W>>2SJNMV-ZZWV](PI
MQ7+U"8_LJH6`83[FR@$KL_3W+S'U8:_?F.*%5#!LK>;L#(`EDLP/,5J!)&Y5
M$XH$XH3#*$(@FG03YK3-8KL1$SD%T[>B)%X3(&7Q6L#NTME8YKPN9$]96(CL
MV42*U!CV(X;?MN8/1T>NDCQ)DB@#`B(*49[E,(6C]3!*D'E_0MFDXP3A4KW]
M)C@B'0YJM=*X4*?<I)'AE&T[C0TEHCWV.MY2I]S[T.9^(:IG>U52O1%#TN2*
M9.=-#Y^:MN]H].%_]W73?W>Z$DD(8I001C'@>0I@CL/I!0W)??AIW>ALFCC`
M[5^:3@"K5'JLDB]11YN+=UOJN#3*%<IL<U&O5W"SZ`*YVIL"/9>J<"X87D(]
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M99"S-I[P-"8XY!33Z8,Q$6?RNJYOPK&B]W/[%R91E`3(@$0)&??#GYJ`+X$Z
M!=7V0Z&>7FM2*2?5%Q=^2:3-F5J"/%M816GU\3&Y:Z7<MZE]?U11?TY1:WXZ
MK^IX9E%_B\&*QSP3(<APBC.,`<X0B\(H1"3,2,B!VO7.CC`X%O4WMX'TP&\"
MJ2._AIM"C*YEL>DLN1;I$ORD%CR<NLC]#2[R'%]IKKKVVD*ZK<Z7>>VB%V>T
MJDQZ28&HV>NGW<.^;JK7VT?>_2]%];*NFM>[UA[]>U.O$DAP)A"D(@^I$"+C
M*1X!9B*/5)3='RK'6C^BZX3D%-]-T"$,_NPPJJJY1Y?)Z?LRO:6F^(:.<C7[
M9X?7Z[."GGVW$-V?8>'O9Q%GH5XZ-IRWFI7/Z\UNE=/60!IG+(L)S'F&,@Q&
MFX@"I8/9C0S-I.#!GP=\JNIM1JJ<('OCTX[&2E#I1%^OT71%,JVPNQ`5M+.6
MTL'CYRZ/_=Q]BR1VS::YI*>$9"RE(>,4$!9"R$#*)ST-<R5M\PK,]=A(_Q77
M`>%,&:T%YUE/:OWZ34US+;AL[MSV0WKMI+?VO+@0;9]G[?I)KFT'2,>.$\.=
MJ;-ABY`T[R;B<8Q"P$/"$8,'TP***,Q50H(->SZ5OE<)2^FO%:[E%-PWS0;"
MK,FP$V66H.V*X-HD?2$Z:G5)I;MG5%'U3BW]LGX^*&Q(<L'C)`Y%3,,T09SQ
M9+05$PI59$[+@&-=^VZ#=:#T$E8][N1DRSEM:CJESI@353K'RA49,B)Q(;IC
MMH;2XE.EJ"R_%2_MP_1U71\'?]^:'Z0MR47&,I(DM,WG!`=)Q"=IXPE1NE7`
MGE7_&J272UGD64Z:YJ'86*_FR:.DR;HB8_8)7XBV.5A8Z?I9U3OYX;8:/X+H
M.S68)7%W90L1/(MCGE&8C;:25HDUSGE0,^!8VP9,A_&8`5>MEV/I\2<G9,ZI
M4],L/=9<GLGP'3-7!,J(R(5HD=D:SI^N8$*(JL)T%;7QH1F;+#SE@N<T!%&>
M=L?9Y&DX&HP@81HRHV%E'JW1RZ4,N%22',<T6M&=>?*EBP1]+#\&I"Y+@TP6
M<EZ(C*F1GPAOUDV?9K%]O=D5=?U[\=1_\]E+H$@$I&E.8AA'D<`"DR0?C5*(
M,J6Y;R-+CE5IQ!2,H/2R'T,VY33)'Y%JNB1-G9M1ZFNL7!N8ML+F0@3)TF+>
M#C];I$A>F`XV!O7C$"<D1S&)"<W#&#`.T]%(B%BH)$1*/]FQ\`Q@=!,@198D
M!<890;J",D]N\QT/UR1$BZ^E2(8>^+<284"!BVDQMMFV/^BI4ZY]/4TBI)AW
MMY1%+$4A09`0SB=<+4[J:$),#XSKC.<`*CB@\C0'IND6.=E:E$?4E$[+&7-/
M>)TET<Y4EYE_%J*L_M:K/[UE@VB%#N/1\JG=(6I0'*.<<R3B%(,D!21F>+0*
M,%129T-3CK7W!%WP_=;7;RJ:42O;2?3&JII^&A'JJ(]XC:JKS4,K'"]$`VVM
MYEV;T"))UO-/]GKR&?"HJ9!BG$241#&-11*B-`KC$1,,<^XB]]0"XDW[/*2<
M>IZPFVXZ=X*N5/X`6>8Y[BQDF$8N68BR^EFK9F9I@6"-K+*S-$2`#(,(9PF(
MXS0%+"(L8F*:OLV%TN"_E@'?*FJ:-JIPIYHL.J)-6_=F3PF/A$@E@AK\+42D
MS-9P,>G3)D1:5`9-6V\_[>JFZD]?ZS6,I6$J8A2%`L=4<,9P1*?9VQ`J3=KK
MVG`L+1.LX(A++TO3)E%.8'SPIZ8Q6M0YT9H+W%R1&U,V%Z(XQLLH[3YDBKIS
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MR`7(4![3>&K7)KG:G1]&AER_1$[8@A'<R=94U$(S1N7TSQN9BBF=)H].5.T:
M1U>4S`JU"U$O.VLI'3Q[%E7JC]W]9KLM'NAS+Z0KG(8`Q5&41"'(0Q2F!$Q"
M22E5*GO9M#NKAMT$(]Q@P&M1U90]8"YR+LFWJ7DJO'M7P3<D:HJBKBM^`(W4
M7IJ"9)K1)W<3YQ_U$<&8<)Z,TI3->KO"-.6<,X2XH"'-8/M[-'VPQQ!9-=U_
M=ETVK1E3TLH)E_2>_>.?O_\S.-FXZP%F4!W?Q_H?JW+=I!62KROC+/RJR>&^
M#IZ62*S"C9Z^"=:[V].8:+E;/B7(.!,WK/,X<["POY[2T0.G64`]F=ONHU%>
M5I_+W=-=43V/(:N^K7ZMNL+N<[T273.;@)R$>8PQ):D`T_FC$>1*.;8C"([3
M;?,Z@2OJU2JH,[*N%ECF+RCH4291-'7D@X4DV*Y7>:&@ZI14:7T=L_O)Y$FM
M!'%(ND$@TE^JA*,(XF-%E^5*LYDF=APKY?0"/&'3UTPC.N6$T1>3:NJG2:(3
M';S"T!6QL\'K0A3-RE)*^X^=2DF`E\_/1=5-*O)]W93/W9#C.^5<A8P*C!'J
M2P]I2A@#?+2<91Q)%P7LF'-<%CB"#":4Y]ZL5%Y>+?$L41?P3[&:A'TYLOME
M8>PJ%`?\LZQ7'C!G6ZX^(,7'I0J!73*74".PO*+2V9-G7"?XI6CXOJK:!W,5
MBO:QX&V6G&88P(PE.9PF3'$(M,Y4TS+D::#JN_Y."^\F&`#._D)ZY$KIM5.#
MXH6D8G;6\N$KI#9!!AOLMV*[;HJ'7]=5LRGJT3RE.`)(X)C'-(T@`"&?SK4)
MPT3I.&9;-N?8=@/28(`JL07=TJY;=7//N%J69HEL3WIWECTEZ3/C?[$J:+BL
M#P71!FWRVKC=EG^M6R;RLLK*_7WSN-^^AS2"B'&>,I131`3BB<@20MD(@F"A
M-+1HU[)KG1S!!H]E%8QP@[,[6E,M[3I"4C-G\X&B<MJDWXU^JC!Y346=>&0I
M6NIF<6\5U2&%TKKZ<U$]]6^1_[_?U)NNO-!-H&>;^J4<?MO^\Y=M6>_;Q_ZN
M^+MA+5'_MV(``"8$C'.>`IB([M<P`CA#7&2\W=??BNJ^E)581R!4]ODI7H5$
MZ0A8449=\2ZGIPL@7$U8!\`WP2GD_D.:4]#!">K@SPYWT`/W_3&-'KU7U-:Q
MOQ8BNZY767K=!,KWP16/12OU#[\WK95?]L_W177[^/O7=6N\3;'_M=[NBQ;>
M;?.UJ$YPT?NZ[Q6MDI1'(8P!`PQC&L<T9"@,N4C"/*>4R=]TYA:&.XF8D`<]
M])O@`+X[X.<`_Z9[=PWZ%?3*T:_A>\D8E^'_^C0CUJ\HAR]_+D1"O"WWW85M
M/FF6/T>L>'XIJW7U*EJ-:UX/>&[W3=VT&V"S>UH!&E*1P(0DC+2J1I!(D]$N
M`+G2B[*Q,<?OQN\$XH`P^%37^^)!]9@O8V;E]-@KJ6J".T$+#M@F0D_@^3Z4
MZP.VK@BE-:(7HH3VUO/V0"R[1.EJ&5]7U6MK[O#-#&V::G._;P[#TJWB=J_,
M".<"ISA&D&51CH$(VTQM%-40*=T69]^Z8[5[OSM'S,-7:.V[U`GLH"F#`_!Y
MM^S'Q,KO88M.6N:FMKG`Z[O<.I72VS[;?-L\%+N'^OL4BZ_KKRL,$D!I3%(:
MDC!F"<\B/)HD,%/:X"9V'&_E"5K[!O,VA^GP*:8N1HS*92V^R%1+6/1Y=*)\
M5TBZHG$VJ%V(FEE92FG_R5.:H1V$L7_#:]_XBFI3U.'1>)\=K6B:<9X2(#``
M-,&001&-EK,XD[KUQZ(YQWHU)1J'6DM7@.EQ!N'IONNA*@UZVJ'ZNH+-Q+*:
MD"V;8)5)6N]$ZTW26B%<<IA6AI*+P[16^5S$,*W=%97.'CZ5H/%;T>RKW>TC
M7[]LFO6V[SH<PM:OZ]?^O.C;W04X&,"8A80DF"%$$T%B#*881N4F6UQC<!Q>
M#LB[33A@'_J`!_3!"#\H=W9DT:6W)(+10ARE%J'^FWRD$,\6XBN](.?69W+1
M3Y_`2R'1@TN6$"=]++/T^Z2K%HI::]_:)_Y;D:\WU1#4CW_X>;.^WVPWS>L*
M0`II0G"*N!"48XZP&.UCJG8?CC6CKDM($Z1@PG03=)@/*>U-\%-5UO7Q7ZK6
ME*R1+UE@FH-WQ6J3/<K=E)\D*;Q6B[+MA:44IJROZVV5R@UQTEK9GS#<'S=\
M5ZT?ILF$X]3IR>C3<?*)P)"P!`#,><(%2[,<$]Z^`L$813&(J-K0IQL,'F8^
MW\UR*VJE(_+EA'-^UM54M,<[G9_>8SX9WCJ!?3+(->?HIQ:_5R36K;\6HK>.
M%UGZW`(J=:"LN&]:\T,._;E8UT7]\V:W>=X_#UETMB\^[3X7=7WW=;T+HY_+
M7?.U7G&"\S2!N2"`D#`/:21X'L/V=VG[%Y?Z`-0I`.?9['W3J\#XHGI`?A,\
M'[`'+P?PP<.^"#:[H'5I'33M`H(P"I[[):@4%YRY2:+ZLP0/J>:]_QW.42C[
M+,%)>C6?"\ZRXBNYBH\F=Y?*/:Y=L81:C_,UEAZ?;=-XF>^;-DY_CZCN(=W]
M5?Y/L:[J5=>](2++!459BD/2HIB@0"RD"CXN[<\5+0_0@P'[5."]";+#;F\7
M$/0K,-5C&S[2C)6>W6,I5/Y0GC$,E)X]9#5.6O&4?IS\F#J5,&G1$4N-DC:7
M^%&0M$ZGDQC9/G/%`0R!(L.0(T#CE(*D?<NE<`0C\B1U%27E$2PV3G9+<*['
M"IZR'RO=.,E7M%R:?]Q%3#=^\ATS9?SE)&I.]%F*F^KN^`$CI\8B#6*G+J4N
MHF?>/OH'+"Q)$88HHV&:(L)0'B,V8L$L<A4\Y0$L-79V*W`MS0INLAXYW7C(
M4^!<F'.<A4TW3O(<-66<Y2)H3N39B9GJOOCQ0J;&&O4CIBZA3@+FYML0O-,\
M8SR/X@103.,DB>,HF[#@4.KV**<`%ALPNX$RUYHL[R;[`=.)AWP%S&4YQUW`
M=.(DWP%3PEE.`N9(GJ6`J>R+'S!@JJ_1(&!J$FH_8-Y]+:IB_=B&EQ6(VL`-
M&,H8SF*0`\BZ6\H.4!*1YT[BI8+]18;+(WY7<JSB(<NATI%S?$3*9?G%491T
MY!^?05+&3_8CY-&JC0"IX88?+3[J+%$W/&K3:3\ZKE":L"0B849)CG!&$$W!
M"(!S:C8&JVUU89&PV\BN5/9C#UB.>5;)=QOIYN7=44RSRK^?2';=#_:CEXV8
M)4WSCQ:IY!>F&Y\4J3N)2J</R>?VG]H_'/^H_>6^-=K^R7\`4$L#!!0````(
M`*:$)D,5=8="GED```M%!``5`!P`9F-E;"TR,#$S,#<S,5]P<F4N>&UL550)
M``/W/"I2]SPJ4G5X"P`!!"4.```$.0$``.Q=6W/;N))^WZK]#]Z<9X]QOTQ-
M]A0NQ)2K/+$K3O:<-Q8MT;9V9-)#2DZ\OWY!6I056Q>*(BG9F9=$EM!@=^/K
M!AIH-G[[Y_>[\=%#G.6C-/GX`?X"/AS%R2`=CI*;CQ^^7AZK2W-Z^N&?__V?
M__';?QT?_UM_/CNRZ6!Z%R>3(Y/%T20>'GT;36Z/_A5?N='8D^7'Q[/61T^?
M_)=_7D5Y?/0]'_V:#V[CN^@L'423\HFWD\G]KR<GW[Y]^^7[53;^)<UN3A``
M^&1.M;)%\==QU>RX^.H8HF,,?_F>#S\<>;F2O$;_LY:_?B^^^*']-URVAE+*
MD_+7>=-\M*RA[Q:>_/N/L\M2Q.-1DD^B9!!_\#HX.OHM2\?QY_CZJ/C_Z^?3
M'SJXGL;C03P>QTF<W3S^,DCO3HIF)VHP2*?))/\<#^+10W0U+K@M./GU-HNO
M/WZX]D1><(@!?Q+['ZLI)H_W\<</^>CNOOCNI$VF;#R)1N-\>]Y>$';(XEG\
M$(_113H>#49Q`TZ7TW?(\)?BGP:,_DC7)H/9-!Z>C:(K;^23>CI<0=$A4_61
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MZO+6'3%3$PAKB3IBK=[`KJ-IES$SS8I0X^E9V^AM'6&'+'Y*)S75MYJL0_:V
M&-XU=*TQZ-W`=>P?X\.:=/#G)K:6M^Z(F9I86TO4$6OU!G$=36N,%;NF'B-/
M>ZBCY.8B2Q/_<?`4HFYBL1YUB\SFDVPT\&%R$?]O9FY9ZXZ8J8FVM40=L58/
M;>MH6F.L7'_Z%81_2'IW'R=YN7ZX&$>;-UYKD/;!IAJ/BW,[;Y1+VP3?BX]U
M8X6VG].'`G87;0],![[S]#&.2T]Z,<T&M[Y9\<ONTM3MN@\QMSOAV[JC/D1X
M=D.E0M6W*!NV@+DZW?8A7CU?7+N#=EF^3<?#.,N#OZ:CR:.-K_W@;PR[-A)V
MRF)]6*PC[)#%+<9[#5U[#%:'#^?7!;+\0SVX1@]QL3TT_VTCM]MTLC7KBQDJ
M\HGK)+XI9L*SZ"I^<?2UC&Z<93^0%5DQLLB*@:QD?UEO+7+IP^EV&7W988N\
M7L39*!T&2<NJ7=YMZWQ[K&4MZWI5QRWR_L7;>-PNUZ^[;)/?=!*-6^;W59?M
M\-L`#)/7+-88^?N%S<\SWVK6MNASQYRVI\?%WR=Q,HR'3VES_H$^%E@F52G1
M=91?E6)-\^.;*+H_*9SU23R>Y-4WI?L^!G"6%_B/V=?A\^-S=>771]%@[K;'
MA0X^?O#/#=>T#J%$2@L+#&<:&TXE"[`AUF#"4,"Q^U&L,J))LTJ-G<EUEOJ%
M4KDA]R6+AK%*AN5^V((`=I0/QFD^S>(O7M=ZO+`;M43R1OV%$D.I*0#"&&H"
MS:T3LM(-`4AMTLTBR%0V.$HSOSSX^`%^.+JO-H;.GGA=F=]9@NTASJ[2%_XA
MR@:OP/HCZ:S%R7V9*'(\N!V-Y[D)UUEZUR(VTOZU[:6;&_/)2VONRL:7KCK?
MC*D+KAA@`$OJ**)."48E1)!):"7A#._'U(L\X^%T')]?5_HND5-BR"/'C9(H
M&8R2FQ?)H6MD;]AC&$A)L&5`*0*<T@XX`"%40&"":2""OLQ]\FHQT(>QUT9'
MN@]M+YA[9TBLRW^N'T^3X=3K[;&(GSQ)G'F]^Y#/LZJ^C_(UV&SM&:$D6DKK
ME)$$`6HI<))5^K.0B?>#ULX1EA[&&/6!\>4,V_0N&B5K8+N.+'2.*VXA9Q)9
MAQS2VD_E,RF-#,#[0>(>D)%V-A`'YE+/?&0Y?LHC[-*K;GQ,J"70ADO*'7$!
M$XAY_U%I$1JP<9FT`L[H\.!\P(ZU[6'J`^P+/!=<;NEB:U"'6A.'%1%:!WY-
M1@,;,#27V6KV4WK:%J'R,HYM?4CZ@.$BDY^BNTV^<UGS$!J#*15*6R(<$]P`
M-9])"&.H(=#PX0&M;Q_8@KK[`-'G^'YV$*YNLK@\#WK)^4:/5KN/$!ON0TS+
M"/#B0\@5#4`EO_]2OQ^_MMOPI_THN`^`763I<#J8G&>7<?8P&FSR4LN:AQ@;
M9X'2G!K(O&LG%HJYWD1C+T4.#S9]>ZD6U-TCB`H5S!C--WJEE30AXRZP6C):
M!F=**V7F9FAM\(Z\T&[#NQPK.RNT#\#,DQNJUR$NXYLRT76#^UE+%S+MB!&!
M5<+'WRY0`6?S]25ED#<$#CT\X/3MA]K4>R_X>F)OHQ/ZH5V(&32$:PT(P4HX
M10VRE1Q(BG<4UK4TGB]1LH,V#VP73(_&_O$WA9ZF>;L[7TN[#BTPP&@+N/'*
M)P)SJ>F3MBB"O/'F+3M`[!WN;E<;0]-/5/C,]"++-4+!=82A-5PRR3G&VG&-
MF-$(5Y(":)LNY`_0`?8'BE>Q8HLC<$A.4S\N&&Q[#G-9MZ%?P3JG.*+:H0`3
MY2<65FF)2]YTHN:'A]-#=98M#$N_CK)@<@OW^-P\Y)AP0['0"C`NO"10RTHJ
MJ^E/Z!1W&_R5#K&QSM<CZ77:??%->)'F@S0H4\W^B.^NXFP)+I8W#!&%&@LN
M,=%&&0AM8%W%71#P=W30OMO@I"UJL0]O,8-Z-#Y-\DGV5%-G_2RV@B)TRE"D
MF=90<@$,003S2C9EI&R($'%X".E[@FI'XWV@Z4OF5>#'ZGE#SJOA_'J)`.6J
M,E_^T\8YJ\W'A%YED!,`"'9"*8R=MO-5K72-%U8'Z-EVQE%Z,,/0ZX;M[W%Z
MDT7WMT6UP[J;M2]I0@D<$0PXK0(K`BP)AV@>Y02\:6J//#R8[6VC=D>=][A)
MN\AIW0W;US0AAMR+0AT2)N"*0`"0F!NN5.3]N*X6QGCYQNW.6NU]/Z(HRYB6
M+Z7/2VN/DOC4JZ?VWL.:+D)O?II(*JP,K&66"LJ"2GH'R<:7LE9A"AP@J/:Y
MT=#>&/2!P-_3ASA+GK(\DO*EC==O'RY!W3JRD#$3:*>$@P$),#":<3T/AK!L
M.B,>H/=J?^#3SO2\;S1]3:Y&XW$\5'>ERAJ"ZT4O(?)FR@V12B/%!2S"^?E.
MC320OI_$ZKUB;3>U-]K3^IH_,[3D,H?B9?%5NUPU2$.#C&.`:*,Q]R&*I!#/
MC<=@TS0Q9_MLU%=OO;\9X'2DZSX77@O[P"6^79J=I<G-ESB[JXP@/\\NLF(M
M66L9MEV'H3"<"4H")R`#W%!-W3Q")]`UW5L[P&S#SMU7+R/0!S8K7SOGMM:*
M;`U5R+`/I103Y;L*0B!KQ3R4P@%MZNL.,)>L<Y2UI^9&DZ))[^[BK-AH,]-\
MDMX5>W0KJX:\G!9K$8?>&B15"'+`&5,($8;,_$0$XJ8N:?ODG3<^,7:A[?U,
MC9_BR:QH\%83X#-9:+1"@85(:B<<\:$THL\*=*(II@XPQV$/TUQC/>\'39_C
M<?1TU5!Q=U<38"WM(<3::8P0M0@Q`1`FF)-*=HI0TX/L`SRFW`/&VE!Y+W`;
MC]-OQ<56?M5GT^G5Y'HZ?BU-#=!MTT]HI16$4@@M=#!P4BDU/^*RG-CW<P34
M/?0Z5/Q>RCNMJYG[9JH\.6L=E@QY#4/JC(-&`.@7+9AR1H7;^#)*5W(]Q,G4
M^Z9!>I.4UP>6:GZL4[QM(VT(,0T\<@$CCDN&/=3@\Z:%I.\H?6"G$7^5`=>N
M7O=BL\O*[+X96R5<(A^),@8"R8'U_R!6U-PR$"BB\)YLM<&17`TKWJ'7,(",
M.X,-"$S@%)2!X/.-'Z[)NTQ\;("2W2NS-=1X/Y:_]B+FGFS^(GI\&IQD6'(4
MC>O8_AJJ$"`'K)7,8@NQ8M98')1E+_WWE+J-14:[C05GG%>,_WC;]%8E6!OV
M&"*,(&4<,Z&$1H0@1UBE']9C&GP?15A;P<F*`+%;O>_%`^RS'.MK;JK+NC:[
M@XVTH>3*`D0H8]X#4V<-Y"8@A!B%3&#HQDVX;F2N+DJ9[3"\YG^-S!MI0\J4
MUH(33@5PAE'E):]DEA:]HT2Z%L<_[5;+C0X^9N)5QRY%^>>G6[*3&Y/F2]-)
M:M&%4DD16,X4-5HISEQ1*'K&N_+1SKM*(&D9(5UHN,<2+_^*LBQ*)H^S:7'=
M6FLI0<@@]\MG3*A`6!>Z8UI7D@'2^%CC`"N:=>==6E%M(Y?RV2L_>X@7\@.J
MRC55X:M53F4S96BUUX"50:`Q,!`!S;FK^/>Q3M.)YS`3.[IP*ZWK>$>,?([O
MHU'FO=O7^YOB`H)9`LEFB*P@#)7U,;C`#A%#69EI'*"*>P-8T\KPAYF4T2U"
MVE%Q'S//TP7+J_2Q9@9:3Q@2JI%3RCM,3KFB6GG#J"35IO'AYP%67.EN)FI5
MQ3V=K6^-H]7R`4J\J>"`8D%]0(X80'-CP4XU]4?;YVCTD??3$83:TN[^%L&S
M/SWGIWGN1=EZ4?RR@Y`Z2BFR(,!,8>:LPQQ7DD/4^!SM,/,R>ETD[ZCJ9I4F
MEG)R$3V6^=_)4`W_=YI/?KCG^U4-BOI=A`&%@#`JM1+`.`ZP$W`^@S/3-#H_
MS,R*+A9)W2F[$7R*RT!GZ[;SY.6"?B5BUE.%D%A$B%(:`::(#8IW]^9\^Q5?
MTTV^`WRSL2.4M*K@'0.MBSB[3K.[(@?H]VE4H#:.5R)C`UD(E:!^J>8`+?+4
M%,!%N%AI0XFF_@/^%!O`'6BX8=)[/LF7A'DK4;&2(!3,8J,]F@TG4D"CA)KO
M5`?$-L;#S[/=VY9N]W*XM\?$GF[/]A20B!<YEU0Z[YX+_VS*@U4<`"/0Q@/M
M'I)^E@W%UCD^:SL)40"EH%`A%FAC`ZH]""LM$`W>T?5U+2)B78)/F^KNQ>#_
MFH[R,NMP/T9>5:`VZ=W5*"GEJ)/*LXXL+%(E_>,TH%`&R.*R>"H"PK+"21NS
M']/^PVN^?*/I6>-^+K"C_#Z=_?F<_Y'7,?-F'8;:3S0TD%;(HD:'I9H%LQJS
M`G(AW]5URNW`)-V#WGNV_<7/>YSRN_`&&#(GA?&+-LV]ZR76,NV'6?H5<\"$
MVQCK=CW15\PO#H%^7/BK_D7+];H*`>;&%6^7&*M%`!@$>O:F"8>*VG>4XM,.
M,%;.]YWHNX^=["6,;ZCFMX(B9`@+`9"0#D*,D=2(LDHVH1MO-QX@EKH;]K0+
M5>\+1L7'+-Y<;'LC;1A((P1FP#(`N8..,*<K>8DA[PA:.X]X#03MHML]8>FL
M1C&_=62A$I8;H)7F1B*OL0`;4$EIP7LJ=;5/Y]14WWV@:AN];+6S4K^[D`C.
MA6<OH%PXSB@'ULZU(FGC,I*'A\)VP+'#<JNASGL.MO;YPD07$9:$2,!B'RN@
M)@A$<?(YR_.A?D&--[[,OW_3;SO"HD)Q@#0MKF[47"JD(:XT0AAH?+YZN":_
M&S!VC;"VT_?;BK"D-#XD)2HH4J"P$UP)4\G&N7Q']Z%V-^PU(ZSM5/WV(RS*
M&=(&,&TQ1\RJ,C5A)J_#NK>MX/U%6+5'?.L(:SO=-CKE_Q^OMFB!@_47&2UO
M'3)"-`UDH+!00%IN!>45GU:SC8<E;QL##<<L;5NO;S7"%L7KR%IHXE?72&%#
MH)MKC%+;-+9Y#Q%VBY-34WWWB:J%!>"LE,W_Q</3H=?LZ'I4OO*>Y_$DGUG<
ML*B$]7Q,[G^;WL5#$^6W_H?`-WF(QBOR&_MY<(@,,3YVI-0P8AW&S)+YVI5@
M\XXR(]H!W`H4'\3HO#D[F&6FE"T7:M'T90TK'A]"9+FAC$C(*1,&>2RH^9S&
M4-.W=P_0VQ^^3;0S1F_:,LK7S_9A$^6#0X<($1I:Y@,%BK$6BCRO%H5J6A+G
M`-]E?UO6T&1TWIH=7&3I?9Q-'B_&4?E22C$WWJ]X`;_7YX="8DFP@L7=Y93Y
MH%IJ-O<_%C==-QW@:_P';Q5M#5(?QO%[F@Z_C<;K2HI434)%`F`-I-9P!)6R
M5"HWWU;VJ[^&$#O`.@"=0*RA'OM`P:D?E>1F-(?WIW@2?!^,I\-1<E,#(77(
M0VD,!C0@`'&A!`F(D_/004+;-"G@`%_\[P0]'>CXK4V^Y0+C4YH,%E<=/4V\
M2Y\=!@Q1:1UD*`"$RZ"X-7@>#AO<-*/S`&^+./A)MXT!>FL&,5M^+_[P8[G+
M?H.TU7R$V!)#A%):2ZP":H%[/I$6#C>]:+-^:07Y9"A)?%-4!OSRM[VT/69O
MWW;V9BRAQ9APJX4@QG%NC)9ZKFD%3-/]O?JU(_ZVCK8'Z:V9@YWAY$OT?>''
MY_FT)^/8Q$;(H44(:H(@4$807-SD,W=*4#0^'JI?0>-O6^EVS-Z:Y3P+NO!;
MGUODJQD(L>1,&NJP8D)(R;VR9:5YL$.22?W3U+^MI:O1.F`[J?8CEBL@[F`R
MV?3$4#DK)'=`4R&H#IAT`:QT&SC1^-W+O\]0^QR7/:5K%95DBBH33S(%7M;)
MXY<L2O)H4/V\9297G1Y#QQC5CD#!6(`UA\K_,]<-!HWO_OC93CJ[U7L?F"Q.
MD":/?\23VW1XFCS$3W7PSK\E?F!N1_<7<38H!OIFW89/[3Y"+!CQ<Y"S7'`.
ME!"0Z$I^0V1CW/TL9XE=:;H/I!5W0:?)Y20=_'EYZU6XN;CJ"HJ0&DL9%XI0
M`('!5#,X3_$&5C>><7^6X\)V]-H'9OX8)6GF$7^:>%5[M"]!NGXLUKW%Q1OI
MV#__YJG)&E0U[C-4Q0&88`H9!H$@!(%@OD^#`&E\&^;/<M#8E^;W.&\6T=:7
MVRCY$M_=IUF4/9[>%24"-^3Q;-]9*"P-D"0`^8`.88*TYG.-6-/\4J>?Y8"P
M<Y7W\`:R29,\'8^&Q?Z'CL9%4=++V]C'2%^3:#H<39XGUUY?2+[T$I5%<\^O
M9U=A1N.+62&M&B\FUR$/&39(24B,M!03#95^.GV57,@`@(WP[UCRC:\?_S]Y
MU[;;MI)E?ZGNE\>Z-@*DCXTD/<`\%12;3C1P)#<EI4_FZZ<HB90LRQ)9(DNT
M!L9!#!P6S5JUN+GO^]6%P6).">68"PR=8H0XH.O=<*5NJ#*AW\,]+#*^!-4L
MO2OJ!_P:/W>3<CH_4T!\]/K@9-6B5A#*K*.$8VJJ?)PM/`ZD1KS'S):.!_H>
M+RZ`,4]KD\WC_6NV>"D>ID_3XO%L2?"[:P*07FLID9"`$DLH,INHXGI_B-U0
M*?"%Y_NF54$_B&85*(U"U$::[+0GI2)$U`G%'5;&Q%\=J'<D%$OUQXS0==VW
M*$G%,`<KMH[R%CVU7UT8))75?`-FF#7<*FT,Y_5.$+JMB="7'.3AP*-+4,S'
MAPZMUH]='[S1S`JFG1$RRE./XPM4[PMC<K8GT$=B1^J1'F7&94!F<<UNRG&K
M?_9*<M723,KRSW3VX[\FSZM3YDRK]8%$-9XR!HV)(M9(PJ/$;=ZO^"F]/0(E
MG_RAPW8`?'/PZDL1-SY]6#8%W\D,ZWBGH&FT&R6)4CRJ;(1A3M3N^TYUJD4]
M0L6F7Z8-BW-23YS/TZB0+PI?#5^OBZ*/,.7=:T.T`5A4\[B'@$#J$`*Z^:YS
MFVP(C3#6W0\7^D(RBVJSS2S?/>1?Q;+5!-!WEP4(F,/&:*@I8@PK:KUI\`(P
ME2^=8]0?[SO5(ZQY:A-_QP>;EW].)X[M7Q8D8TQ[JS%#`C/L>)15]2X\UZGM
MD3J'GC\>.2Z`,0<9-I./]W=\@A)O+PZ2$"<IQ008S+P&TMG&1O`JV2O;.3;\
M\8AQ,9C9;>BVMG-`%$"O>11\3BE!C*5>-"JY$*FD&.,\Z7X_)!>@.`;#IE5U
M2_N;!(\0@5886'FBG(*$<%0CH%!RM'^TYLS%GI?!L,W!KG>[?)S64TXM"]9C
M)@'&G"L$JP\O0$WL0B*0FKO4V0CZ0-Z['O$<6[\5HKS'"FDB@?#.*DM9PWD7
M=Y/+Q/DP\B01N5OIL$(`(XY`0)F-UIL`W*'&S0,-2>VP,L*$VY[X,@"JN2SB
M32;<XM,LBCSU^+O**EM\FZNGI^GS=+(L%NI79>/?/6TRZ,[8S=UN%F0UGQ4K
M#PSUVE++[$[O-Y2FA@A&;$3UP+2!4<YL?+=2G8]>'SBQ2E2M``G'A@"L-5,-
MA)QGL[8^$'OZ`#*?^7W6[@X<(L89D0K@^`.,):Q1R[@4J2D,[;O!9#:X>PI1
M=\0MQXGO%W7.'M?%*C_GS_$T%ALIUB*/H>TM@H%<`D>]40P;QP`A2C:[9SY5
M'>YL7G^PQ)>!\,W,KO9Y,2<FS0N,I=,L_@<!A`PXR%F]0Z(EN*7<AOZ/_7U>
M789S#B;9XGN+@./>50%;08DPQGD:1:N2UH+FZXHAS3;^*3-7DH]RWA>4.0/2
MVU9G[4/1KQ<$567RN/@M)]%*U`)`@[8!LKA/XE-UV5%^D@8@22^H9A$?JV+/
M4FLA2(Y='X30SB)G-+!(46,$5[S>EXV2]Y:\NT.(E!Y`S21<RE7Q^!:!T_+E
M^)I@N#0">@(=$Q0YB"3<O0P\N>GV*/-<AA$QO0";1TG9G,>7XG<Q6[41,T<7
M!(X5(M129+"*,"E#!*IW!AR&MY3],HCJT@.J24F4]S6\:W7][OOS],?Z$.Z>
MOJZ^+Z:/TTEYS)7;>FV04"G'I<:HJK(R`OC=E[7JDWQ+GML>F3$4P->QH3O9
MSL%3""P!4@E/#$960:'J'1D`^.TDQPP@2B[&\PJ?G5:N_7?7!"P4M)!7"IDR
M0E>_F'I_2"8'K<=N$@WC8^D+YK24_OGLQ[>B_'7)5ZG+/8*/EE[U354N_FBC
M#/6-\(PPI5K38[>/^J7.T+!G"S1V;4/]_J(`C524,^.U@9A@`@EM9"ZT,I58
M(TRD&5PB]89R9MVGG=(3C+;>6L3BE]A#3*V#=5,3*314+I$IW5-H<FH[@\<'
M.L*:@QI-ZZC-;NMZN4T.AEHNR^GWU;)R2GZ;WT_.2)[.]PI646(5XQ$,0EC$
M-@+9V)*>IA8OC=T.&X9H0\.?@XZMH^4'F'$EH652DRJS@%N$$:.--:%Q-NOL
M)HAT$;9Y&LD<[OG3;)NN>#\OUV?XBNZONS36#1U;=7?K\P\%J#"4W'M@4-0-
ME$;:-1HFX";5[33*6&HJB=ZTL+GB"63I9K%K;WNV<<7!I4$2`0FSV%@MHOQ&
MW&)2[R9*\FR=^/)D`EV'".]W(TXY@RQQM\?'=8?"R?/]9/KX:68F+].H1>\]
M^:D`W-G%`4.A),#,,4NP]J!2&1K?KE<WY=D:">MZ/Y4\98?+R716/+I).8M@
M5'/U5K]6SU7_5UL\31^FI\L-SRT.B'@*''/2.D!)W*\5LGGS6/(LQ5&ZR4;"
MP]Y/)5,>0OV0:Z]-?&OB`?\L9HOI[R+"./]5?)XOJJ*7NZ=OD[]/9R=TN5.(
MJ@YT'%EI,%$8$881W;V3R?G=H\Q9&`E#ASVB+!Z9LI@L5N6?5BKAVXN#<E)K
M3YUFF`,GJ..N<3\"JU/%8GO7W>M19_\?2'?Q*>0,;U9O1'P=UN=[MBKN_46!
M86B5K%K9,V.CH`?(8T<EPX`1;%%J%E][WUWND7HC(5MO1W(=3TTG;TL`1@%B
M$#+0(0JYC&].D]4(@$UM!##"K(N1L.OB,\C!JL/1+"<X=7AI<`*R>#J21WRT
M=(9)8NO=>,RR6:_#QT![\L!=B.#'\0</[@<.'$>AS#V2$A%%L8'<@";\IVEJ
M5+5[;\?!I=FHO+\=<1]#O6B[,/W1I4%$)4!;R*'B!"/-',.ZR6.Q+E7"C;"J
M.&?LO@^L]YAUO2E+F]COSV(Y?9@\OWZ^W".7.@X>TMA5`6N.:+2GH!-<4`RA
M`@)K8``_V]=EX-U<-":'1\)@(X"*WU2E@!86L7IO*.KRN4(YV6=;M#[45F-R
MNL&813?I=4R.A#Y^L>+^C/:TF@6"J*WWI]!-TB3M?%N/R>F&:!YM=KMS\SQ9
M+.Z>UI^=MD+E<$U`TCDO8;3_$'5QDZ2R#+?[@QK>[M"<BP7+A5!F21[8>\2S
M4N7MQ0%`%L'15A"HF561^=[5.W)8I5;(C5F<I)_J82;`I7!FE26?TT9NQ9>(
M0X<150X;#)GGC#?2D9!\%NN'DQZI&&9EQ8`S3RLKR&@#@.200B`B;,VNO587
MC.<:^/P3#NX]#O2'3PY6O"Z2^3R-%N[C&O[-_RBB*7DN'-GV%E76E);`>NLK
MIZ%00"D)H8_6M(VBV&3K0#22&;*MR?"FZ>\@>&?.>[R?E'?E&J?']=/>%^77
MGQ'<=JF0[ZT.DJ.X4\&XE@AK'@V$W>LKF$J-'8TT3VU`EO4/=F:"K1]QH5;+
MG_-R^K^[0>.GB76XJJHU%0!H1CD1T'MJF&Z,3Z:2^PJ/-.$L#Z$N!/DJ1/JT
M6*RZD6BS(B!JN;9Q.]8ZY(SR<(<7=R*U8?!(\\%R$B@)X*N0YVZU7"PGLRJ$
MU85!>\L"40!::*J0@X:*>@ND:E`C-I5&H^QKDY=&Z2AGSPS</'#;U,#-U4$R
M@1!#5%:M$8!5'+#&V6DH3"V3&V6]Y:#,N1S<S+'`!HW%W5,U7<8_S_^SBPE>
M-PRX]T3=O`]OE@4(#3!8(H$LDP8R3-2Z'8A13'ONS_JKQA7P!,[R2@%"%G(!
M([$$)/5NJ$L>,#!N*_F"0WW/#Y."9E8_W$6A8X:(=](8%*6,PB9J/<K6^V):
MI8[;&C-+.AYHJ]!Q-Q@_7NC8.8VIP!A$U5@XA`E4L-X?1UC>($W2SK=UZ+@;
MHA\AW&.T$XX:(:45.EK?H)J&6$M:+U*;K(X_6'RQ*$G%,`<KJK'&\:-Z7\Y_
M3Z-:I__\:U$\?IK=O11E/*G9#_6PG/[>)+F=5[^ZWRQ8YR142!AA.1-.8H]0
M@PCBJ5U>1EJFGDZ(>6:D\P25YD_3955R=S)L5%\4(/)*Q.<&B"AK,.;.-S*5
M*7)3XP:&/."WTR'3$,[3L.!_5MNA8-_F7XJ'>;35U\/8=_6:W^;]2;`A_EPP
M%&"+F+-`*"OBCR4-JIB!;%_.&^/M",XJB]Y6>9#T9/&ZJN^4[G9T0=#5I#R)
M#/%2(LPP\+CYU"`FLSD,LLR4NRHU#O7`/LXC!]-VX/B(Z*:*X9_%\N?\<6\T
MXPGBM5H?1%2B@4%6.$,%,L)+S.I]$ZA3(Z7MI6'&&O11\7"(X\E3G!X/]F%Z
M3NSM7Q:@B9J,$]@:KK#3CG+4[`(JG6I6C#(</RJ277`*I[GT3@/NNHZO^+N2
MK,5\UIS/H@J_S)MVSL<$5\<[!(RI-D)8IKQU1`DDD6L\`5!EB]%G&!X]!DX-
M>SPY1->ZS4Q5>!J1VB#G-MLX(<?>71.J2E56];07"%DJN6:@T1BDU:EVQ"B[
MMXR"@'T?228EKHH_%[;8_+N/R*M!NZ<5N7;W"%8"`PD0&'DOG5/`(U7OWUJ3
MFLD]RJ2!45%RJ".Z#D7K(8<1U6+Z^TP@O,WR$&4_DXX!!I2&)FX?R":B`X!-
ME97MK=V,LG(`+IQEV\607X=HE:4SBR=]>MK!R76!"RJH!!18P;$3!&O>J!G0
M^]3.NJ,T8*]!K72LK_1]K;2#`UBZ?5R/W"!8#3BC7E"FH`*4$DBV4<=H2RDS
M?'7=C;.L!]"OK,[M-R"Y2*<[<J-0]:VNRC6X(=)7_DEG5(V$Y<FCO4<Y-.&C
M*':7G]-UM;OM".LDU6Z[-BC$,!.$&D0](L!SH4V]7VCSI3WFX.505&BMW*6!
M?C62'0PQ[LJS@^7!8&2$\PI!SU5\8YUFS:Z=)ZD)\:,,VUZ3:I?A?AVV'0R=
M[$2U@[6!*&D`=/%303`U7AFN?+U?:6EJ+>HH8Q57X]EEH(\K$Z^7#+R@(#+8
M:D&198J1:+E+5",`C$TMLQ]AP\F,.2F#X7]%!FZBPSWE@IZX6:#<66JL%='V
M8E'C\%*X&A'#D@7A*#^XP^>"]H=TEES0R9^M`:8>_KV:ED7<SN.J>O+BK$?E
M[-J@C(;8`X:XME**:-@#W*@4*#EP.TIO\)!T.,P<[1GX+$77$9OMTSY6>3#K
MWS>5GR<H=F)5J*:U2@04KYH1,$>=5LT>K9>IN28C+(S(2*W^`$]**ZEK>/^:
M+XO%/R?+57FTJ<.[UX8HL1D%&%)+913H3BELZV<4U&9KCG;%G-\^:=$7T.-2
MHWI1GP)$5E%&'8S*JL6&,()AXYV!(E5MZIZ5="U%?@CY,QC^5V3@MM5!/XK\
MB9L%;(&NZD48\)YB(H%GO$:$8)]:3CI*X3>\(M\?TCFX]Z5XV6J%=T^?Y[,?
MWXKRERV^GY[G>'Q)<$0;0(Q!<3O5:"QK=MJC4!DZ`5Y?;>_E\-],:NP%[TPE
M@@]%\;C.6-]_[#.,.K4L``@<B(+9.T^9)U!JT01YA=&ITNGCZ.M#<*I'Q'/S
MJAYBM*[3V8[P:,FM8TL#UU`39BD#F&(,!*"VV2U5(C4_:(1]D:_$KQY0S^G2
MVKP$51>Z:N**F2]:.;..K`K<1D,GZK&(N+@]YS05C7RFDJ9^#]MK^KG'*N8D
M6&^X7_.[^"5:)^7T(1[.NE726YP2/IIG[QFHCX85\);SJ.#2"`R6.R^?<L./
ME;UUB3?D<23YQ[9OR]U3TV7:3BM$9H_5,*POQ7)5SJIV7>M1].\YSCK=)&"*
MC`642<@9@%Y+#%B]JZB=#E]J<%O&P.`GD%L,UB([/N^N=6=+<7=T;=!202FB
ML!?$2*AU?)^:'`&*7>KG=I0YD%<2;'T`/RZ/6B^>M.`AY5(J(`E<=TP7&C<(
M<,Q39WF-<$YC1N(-AG\.!KJGI^(A2FKW]\//R>Q'\25^A.YFZS#9;*T)5`7]
MOR?/E9)@YK/E=+:*6]HFGAPO?^[KUM6'05@"E12<0V>AJ;3D+5K,VM0(Z`CK
MHGOT]F9&/5ML_<W#WQ?EM.HQ\3HE[URPO>5M`C-<:L(%TI(3B];964WTA<I4
MM;"[[9%A"GQOW!L0X>OQ3$7I7I9_XDMR;A11J_6!,FX]LQ(:Z``WW.!=\BD0
M-M6J[5S;_+(^EGCZY?)C\^LR@&^'6`!"3`Q57")&+858[LHIG)*I`?O.=L6&
M6&XVK"V;G5;=X,U!JZ^KEY?G-0:3Y[J%^:?9T[S\-6D[5J_='8)RCEHI&=,:
M:@0IU@HTKQ2CJ?V^.]L-'RSR/@R\>4I3-NUQ[B?34U.']B\+SBECA34\VC0:
M6L@1;G)BD`>I'[91UM#U?K)O*DV2@<W?@*C.79H]-C;O^KUI(8"ZW2@PQZR3
M1G+&,5$*<HX;&:P42/5?R%%2K#\Y-"C*28[^/;?<9H[6I]G78KE\+FJ_\71>
M_G<Q*?5\MEK<-<VXWG/Y)]XN.(V9)]0*3J@R/FJ*>C\SY:9:/P]%@GGV<^B'
M<7Y>NE\OS_,_1;&9,[DJ'WY&P_3^>3)[Y[&W5:7ULLI]4DZ_KT[V`1SZ[P8&
M.;040$,$XYQP$+\PNPP%F*J;C;*\Z2H<ONZ!93$D=INUJS+"N''9K.V>O0J)
MTY,]VMTB$$:0MU(K3+DFC&%!Y"YI"Z763(TPC6E@L@Z,_![O<@^+VSFCKSLM
M;M.GI7FR=MUPCJT(!$KA".4R*O*,*H>B"N<)0E@S1K2%YT@_U&N?-B/.`@TQ
MUI&A"FM$/-0>-+N1\H:F?UU\GJ?'PW4#,L^7H(_Q<!H85@U]9P[8:)DP5PU^
MW^X+I[N+1DB0U`-M-1ZN&XQ9Z-'K>#@DA8*`46`X1H90+:FI]Z<$';Z9YI7'
MP[4^W];CX;HAFE6@?$X;#Z<))H`;13T658D=M4K5._("9^N6]/%$22J&>:JY
MUNURVG@(#R\-7A+`K!#8`@BXP#CNJ]Z-YOD^+E?R`;8^S#?561?AF$563)Z+
MQ?8Y_S&?/R[^*DX&KXY<'BQ63"B,G>14<L-=?(/J73%C;XH=Z4=Z*#,N1S(W
M/[X6Y>_I0]&!(GLK`F+("0>U8T1$R*BR5C1[X\F5!2/\J@S"D70H\WQ<%D7\
M.U5(W\;G?9Z_K&VWLJS2X:I?U^ZXB,6W^7U15C$[/R_7SIK%_B0M-REG1[MS
M#/)W@G$,"8(P9R!BIRS2PFUPY,P0E:H,C[*XO3=27O,(<NI)+?2CX!'C57!8
MF*JC(1`V_E(_O3(L-38ZPGX=/=(G";LL*6/SQ;(JREH_8`LU^>CU`1).J69"
M<^(LI5`SJ>M]48YNJM=LC[IR'V#F(\E:8_LZ?S[UK3JX,DBA`7)6&N^DI])B
M#F"]%T!H:C'Y*-7D"T_S*#=2D<S'BEI'.TN*^L(@-*:4$>QY?$]0!,9!6^\$
M<7]#2O$0C$B$<?0*\6*Y^#1[6%6G]X_R]$SU7O].\+9ZI1@GWO+_(^_*EMO(
ME>P?S6!?'K'><(RW<'NF'Q&T5)(Y5V)U<'&WY^L'H%A%2>92!%&E(MW]TFT7
M0.#@()&92&0:AX#%#K0XHFS/WR@5XK*$?,MU&%PWZJH3!:2!](PPY1T')FY,
M0$F+)L.Y^7E&J!_W(=[R4!R"#6N6?I[7=]-#^O&SKP(P$!L`-)3>&&R=!ZA%
M`B"3:RF-,$5Y09TX'\!!`I*;3.B;"IJ=8H_WM0F".<"Y(]HQ&O4[H:QLCW#.
M4:X3^611<6%F4RE`!_$E5P^QS_M_I9BDR4,\*=7MXW0V3>-->::/U]/MUD&0
MSEK/.5;6Q^E;PZWPK;R$\*H*"Q58_]=.YSY`?CN5^SBK#K8+U`B**%=.<I12
M%6@L6E7,8]9_B<B+)E-);-_D3#OE+`LVU3@"V@,J.;1`1J5/M&I[U/ZN1\DI
MSY1ST1R4'=MJ@EWXL?TZ:,P!AT)KHPASRC"GV^L.@5&N-+F,%`=GZSC90`[Y
M?//X@?/JRT"Y85A8YJ#GSD./`6NW#.,ZU^LRRG1H!6EQ'HS#4*+A:TJ0E=ZY
M+W]^J);?4V:.]#9A'7M_-+3]2/L@HGS4*)Z<S,?MP)#FB#7S=ESFUJ<896ZS
MHO0I#V[6*[GWTYO$7U]5*5%?_7/RL/SY-+@=U#C2(E"B,'+(>2"`EDI3IDPK
M%Q'+];A=2M:`4\E0%LXAGX'7+P_%XZ?.X8:!`H$D8TQY3)71@G#;7L<["'*3
M+YW\S/M-$G]E:R8E,1W^1-J5BTQ7=_6\>OKNZ^2?:M&DZ&Z.V[A'RIYKO8XB
M.(NHE"SRQ'+/%)?6;7>PRW]N#JY:Y1[O"@VW2^*L-AM95[/J\%7'GA;!02@I
M@YHK!)%&S.(&?\ZD5[FJ/1QEW9/B_#L7SR&X\G0]<\05L/TH4"<)@HH*SR#D
M%$$N:.L?H3(["NCTD(]+DD?9``Y!@8_5<BOIU/(I[4!Z4/2U3D_1T\5_O?:I
M-Z+Q`%-.[BM`I'PT?0'0%AEA,`(2MWAXDZOQP^Y>Q\L4,7TC/3CSNK(J\/3T
MD4(<A^ZP8LY3V-JT@.A<51^.,"RC+[Z<B.$07&C3_;<%`(ZES=_3(A`I);%4
M`22H(8!Y;=I#EFN:S8_N7NK+E"AE\!S^Q/HQF3X\";YG>7@VQ9CT9#&]Z7Q>
M'>TI:.2`4I!J*+Q6D*NX6UHG+?2Y<4#PY%2\ERM[BJ,\!./2<Y]XEJ;$U.M:
M7QUBA?8U"51((8%7!IB(H740Z];1;[#(CN\XV>-]4;ZJ0G"^!5G6I$XA!-.'
MU?+@^\`C+0-RSDM!XD(`9RVA6FQOIP5V])I"@\Y?\",,.@_<(8CT9S6]_QZ'
MIB+>D_OJX^KQ6S7_=+<>_:?5<K&<S&[CC+KS*Z_#X+GBW`D(B,)<0PHH;Q^L
M:$&R:7=Z$9A+DEB#@/V,AGWE7$M5"./XWJ<2#(N7OSY05K7-"#;5O]8#V68"
M[1*WVZV#`)V4PG,`E(8IMX[7T,"H;U`F-)''W_@/-ON%G2YN'NK%*B[MU[@(
M^N&(J=2QBP"P%-K"E$S04AC_B2(50@4$A@0XFEL_9X3YE4I3XK4QU0_B0V_W
M]#^V6D:-_=2=OR=:X$7O!W;N_H^#UCZ>Q]AKK9&UV#ID@2=8`LDE$>XH1_O;
MI>]F<8BK+ND1=WP=H`<4LGC8>`J5`YYABIMY18H,]L"VO[U78E%W[+/S@!Q"
MD4NU[9>;VO9?XZ\>29&XZ_.`>32$8<I.P(ST41V`AK0(F7RWYWCH461-Z^)0
MO@5!CJ9(W-T@:(<`M5!8`!PRS`@`73.S:"U=47[$\Q;V"$NRT!S$2_YB:QP1
M([]^'(S"Q*;$-!QC@B2%%)H6(.1SA<@('^R7%")G`SD\-3Y.'H\+D7U-`@11
M`T6:Q#/8(,2\5DPVL_,>9KNYQTZ3TY;V($NRT<P*PC7U;%;=+*<WJ^7S]_NK
MY?=U4-/'>EE]J)+_89^JW;F#@!G0-%I%<?B6(>;0^G'_9A,!D%LS;O3<R%G0
M>@"$S^6+>:@F,[<V`OUJ=MN9)CO;!<LX%"DQ5CR(C>?2`=B>P'%"N9<;HS]@
M"K*C!+`%2=&6GZBV48\M:W/8TJ'#X"WB`!",J,(:N%24D[6:5SZ-1ECR8P@:
ME4=\>(7F?8=DX'M:!.D!@2E*UU@CB1,I@WHS-\>/U]*X5#:5U'IST<R21+N\
MIQ^FL^GCZO'SY&<:CEU%+K^O%HNOWR<SB#[4L^7WO06U,KL+)KE^(U@NSDU"
M#Q5RK288=\5@F1B&YDW&6M>#PUV,6'ZU7,VKEP-<K$?X]>\ZE>8ZB5?'>PM<
M`B>=]4XQRP64<8KM/+%PN1KTZ'6D'FA5'.TA6!7[JDKRJNTO2.RLP(8!1;@"
MU-!HR[:X>CI8`KSK9E8NW@-PR]>K>4%JM=T%35,0#+.IR!R3.JJ&3&^5B.RT
MP*?'7%\SLW+A'H)8TQ\E95;;7>#>:N,1H4`)12@E!-EVIB*]4\PBUNDI1:Z:
M6)EP]TZLK]^K>36Y6^[W(>3U%@"*NP=H9K6P!'B`==0H-_.D+CM0^_0X[>NE
M53;:O;.J!)<"XU13)*%5TC-A)5.\]<(:HW*-OQ%&:;\9@T[$>/C@IW$%/B$K
M-48&8>VX`\(8@K%S$CJN"%#L:"Z`L08^24$I9I)Q!B73SK%DLFWFQ;"Z@J##
M$HO:(?#I-"`O)?"),&>-T)8B$PUWQJQ3O)D5E3PW0=2(Z%%D3;L$/IT&Y24%
M/HEH'GG+M1".>$$@D50V,W-,7%%TW'D+VRWPZ30T+R'PR1.BXUP\D=&@Q@IB
M[GPS(T-D[A70Z'VNYPF1LX&\M,`GX[V$B@C-7-Q-#GBM6J#D@)5BWR3PJ?/2
M=@U\.@W-(;ABZMF/:KZ<QDV11KTW?.'@]^O4OIA*2P3WDD2\D&';>=G?(02J
M\]+^4AKD?$#''B%'!:08`+8N!0D]0S:*W,ULH,U^+CGZL^8,>O2*\+@BY&1Z
M,ZH11XIBQ(Q!RK:JFH(Z]X@9_1U=07:4`/;2(^2<EI)0)CQ4PC/.`?>MR-0<
MYR:&'/V%7#\T*H_X947(84.C46"C<<"8<L9CY%HHJ7+#E7ZX8/,H%\U!W"QQ
M;)_N3%R&Z=)/;J8/D=;JL5[-EL\R$1SRNG1I'PB`R&MCE92<>>>]@>T.82I;
M)HU>+\Y8^==^F![P?0-[JKLE%90%F&&A@+!<^KC)5$JN\307057NO?_HE>3S
MN7(>DH.P8G=2A4/LV-TBN%0^!VCM*%4>`R>D;3%*>O^UGDL%6%($T>&U&#.9
MSW]&8?<D_3JK,B^;!>.(-4`2QAB2&J<'P?%<5Q!Q#SW-?N<Z>NWX?-X4A'6H
M^Z.OFPN,([=&S6=Q"RADE>$$<DJM1Q(RL%7D3>Z%X@6%G&6K*?DP#B])_GLV
M>:SC.?E_U6W*O'.2.-G1-GBFH#$`6F>LQ.FT14_^!0&0-:[_D+*7:66_7AQ[
M2D,\M'PQJ<3Y01+M^#H@HVB<1;0PN37:&!D1:[T4#N4:11<41U9"VN2A.31#
M4N;UDTBR;1`\YQ)"K3A/3_4PQT2W=^Y"JUR>C##'8I\\R0;TK;PP'R;_I*A(
M7<_G]=]1TXIZ>_R;Y<\3G3'[N@E<`.:C84B4(,HBK1%J?0;$9=O9(RR,-81/
MIA#,0Y#M\[R^J:K;=>VB-)5%,Y<#S-K;)CB=*I0"@C@"QGJ)!*%M1!!`V?%5
MI]>ANC@>E0)U:-)\J?[:A&I_NCMB7AUJ%J06!`$&$&52$R.`VU[3>)MM;IU0
M1.HJJ',FKL/;7TWAF2_16EFG5;[]7,UOTDK>=X\0/]1)(%@Y1YGET3ZP$50&
MH&D0P!&/7&;]!D[DWE!^`X_AUA_^])^+N)Q?TJ+"SC0[T$?@VD(,*$<*,D45
MQIBWP28Z"NY<EOT&3NB^0!Z*9-MA;L9>W3Z+F5S[1(]QK$L7@4*,$;9,"VZ0
M%@9SJ=K0%8.R*?:;^*M[P'@D8NSS?'I3G2G&GOH(0`GLL33,><LLY-KCUD))
M"8)R.?8;N+W[`GEHC;[[;?V!5D$[+)PR4B,8C5X>)[SU^QMHLY_K7=#;ZA+Z
M_'FP#D*=%_;&N\5BE0+D3+TX6!W[0*N@B1)>>N.DA58##(5![1PIR,XK^QLX
MP\O!.@1UW..WZO:VNK75?/HC+M>/RD^F\_^9/*RJ3W>__N7[Z>3;VK]V@%>Y
M70;)-18":N0!809;9'$;'T,QS?6`CK%Z46G2#83YT`_[UU&?XWG73SV1!!K/
M+4X9I#C!6!MB#8[0`20NMJ`)!@0S[QVUP'OEA<:.-_."P&=7CQ_/OBNQJ!W>
M]9\&Y*6\ZP<,$HR,)MH(EO(^<BK;64EP14^VSUK3+N_Z3X/RDM[U*\RL%1$L
MCC`$5ELM;3,S"^FU%S3IO+#=WO6?AN9E/6'AP$&/F(:24Z^I1%$"-W-CW.>:
MI:._"SA/G)1!<PBF_''SO;I=/51/!M!ZUEU*'QYJ%H#SF`AIH`/>6,DMU>U^
M8%A?;9V3C'6N>X,UZR7F]O=?)!?;D7VL,9R/,J9(O\%`0XF#6@*)O70LFEHM
MH![)JRV`D4^IM\!]"(NSOGFZ?YC=NMDR&L7O9G?U_''=7R'3\\`O'+5$.[0-
MF&MF/7'6\12`ZR!5FT.%.&744>7KT$&PJ&[^X[[^\9^WU?3I#(C_\5KTQS\*
MZ]%--S;[CMG\\DU`%D>8E`(0,@X,2?64FU%3;J[&["RZ@G49-+LK`EW7_WUU
M/WEXFN`>(W/'5T%K`+RUW##&M4%,$*>;41M+KR!GW!DK59?"K?QJ/PUEK['X
M^I.@+)%1W4606NZ(!\P0TXQ7RFNH5WW6*KW>U7FP];7,SP36(</O<(-@##64
MTCA^"*)ABXF'[5R0-[EQ\R-2N,IL]6(0]D6'+]7]-!U;3SD^#A+AY:?!&^`9
MQX93([`SSE+/6CIS=P5U>DHMX"]\.`O)OIA@(A+SR<.[J!3_\U_5KDO!O=\&
MI0'V+"K_6%&G!-5`X'8&,#OQ^QC%06DNG`=E>3(T&FYR8.[AP/-/@D0,66*E
M4\HXI*F2EC3C91[(S*4?49QF#TM_!H+]K?CG:CZMHUES:R?+8TO_XMO`"4F^
M3^N\$9HB)84'[0PTR\VN-J)`RAXY<`Z4Y<F@XI!NT[#\PV17;J)?O@F2)YT(
M,\*D4%%Z>>A;O1BJ[,BT$44X]K#XYT#8GP3PT\7-Y"'5K/'Q3_:9!7N^#@Q2
M"AA-+X(EP<1R+3=RC`IB0*Y-,*((Q1ZEP'E@]DV))QG5G13/O@^(,FJDUE"Q
M.!6O)%*HF8ED-M<S.*+HP]YID0]G>6)L<@)L^7I88=CW>4BY:PB-8P8*6L*L
M%*8E>/Q3G$F+$<4']D"+0FCV94+ZZ4,U-W$\]_7\L`'YXLM4!ML!['@T=R"/
MA-86MIQ6.CL!_(B>R_=F/IX#9&^>A/KQL9[]L:QO_OW']PC+XG"ZRVX-@XUP
M^Z@9)S<<4E8C3F`SMU1H.]??-*+'\/TY&<H!.\`E;LH&/(N+-STY7+A,T$OS
M^S]3BJ2'>K&:5P=N=CNT"NEE`(1KA[^6-BZ5%QNKCC,BC]^.#C;/+L$]AYH%
M):3B/BJOC"`"+<`0TF:F./]BX&2O\(]J_JWN.1:CR(K7O8$[[$[-J]M7F,@?
MJ^4I._79YP'QA*=T$`%$O6$PN5NAT1B#J&#K-ZKSUP[UR^3O#_&4GT\G#XLX
M[$]W7^+*S7]4AX(VCS<.3@BLI'0".I5(I(P'$"H@,$,<,7'YESAE%GW?+BV%
M[!"QG.V@_ZSG_WXW6S^+7)Q.IOVM@P#.<PJ\)\1"Y5-.9-/,6;KLR,X170/U
MRZ9BT`Y*ISC0CL(V1$L4DS@5"5/I/*`ETZ3=%#I;AS_]LJA.@8V71Y#3,<R*
M\XWFPE\/U;*Z_2/9")/Y;?J#>E;MS+!XI$7@'%OJO20,<NN(,$KA9KS8BERA
M,*++H:)K7A;.005!>J*Z7J93CI-?&@7LHF%+`(*`QG^)0A&N9H9&\=Q*7B.Z
M4.I72)R+Z+!V0\EGP<^Z/1:*O>/3X!`76AD)!=!QDU&-U-,+"J2=\?:H,MS/
M]MH&Z;<KO'$#9SS'.=Q%P,PSY!&&B@J$$$_/9QL$('E=&OX2S8'S%W_OFYRB
MV`ZP"=_7B\7G:KYV"+Z)V>XF\]ET=M\.HH/IOJ])@!Y1X9U&!#LM"?>(/%VA
M8\R(AF_TG/_U<+MLUKUM`G7`,P.M@48P;Y5"&T=MG&/*^W!-OK7S%_IU5HU"
ML`Z\,=_2K59R?UK#L><(:B.\950"!X@CA!CIG"?FY%=->S2`CZO':IZ:'CO_
M?_DP*M;01OFLM=1<`0B4<KP9(1?958]&=/:56Z2Z()(#Y6.[FR[3OCK`W>U'
MP2O#4EB%PD((8#DB1C4SD`!D9R\:#Q?.7;I?<ZSE83?$ZD?KZMTL2M<JC4\M
ME_/IM]5RK9S5J7)!/5M&P.*OWC<9>0^0Y.2^@D(64Y7R7JKDM0'4HQ8/I&'_
MA:F'JF!3F%)](SU(HHWIC^EM/*H7GYNE6M_!'^#7GA;!&*@L!=9!X+T@6$E(
M6]&L1?^>TPME41D\AY=2/Z+6]T3V9[$;W^N'N&H+/5E,;SK+J*,]!<@IYT*8
MA"/R`BM@;(.%Q<>O/HMY:'OSRO<JFDH#G.6RMU7\Y>FLB^J[X],`'6/4,:32
MNT8CL)3(-2.,NF"N\CO"F[NRRN_Y6`XA6OZLIO??H]16T7*?W%=Q(WRKYI_N
M[/1AE>X8.L3H9?84D():<$V-H1%"3J%6N,$"`)C[.FQLBO19-*B'A/C-Z+9O
M_.KV?U>+Y>/NN\4S>PR6$>\M-10I+:'7A"G98$.4RJ7?B,3:,/0K#O4;2KU?
M)G%,G3JIGP``@DPC;@CEQFLEA6BW8UP'V+NB?B64*P3P$$1[K5(<(]3.[X,G
M:/V(0ZNH+&KKB7*BG9?+CIP=$7&*JV`E`7T+HFS$Z@E4V;0(3$`$!"(XO0ZT
MU@.+X-;5(7,?U8TPJ*9WLN1!.@1=&BY7Z_"?:K;8+-=\,KNOTJ&K?VX_V63H
M4W]/YK>?_DH?/A>=3S+U4(A`Z=\*R#)N%?18"@\)B>CJUKB.\.::E",,XRE.
MT;=>C('O.$N&`#WO]Y@C9->W02+@_Y^]9VUNV];R+^']^(AGIS-I[4FZNQ\Q
MJLS$NK6EK"2[-_?7+T"*LAQ;(D63(*7METZ:$!#.$^<<G(=2'G@*%&76Z*@5
MJM=@P20$C2DP0R<!O7O7J>7=3HUUR`DZ:\>@B;01/RJB1\*H+8'3L,:/CGKR
M2CSZC_'&T1RA(7&=06I_GZ4VL3=?]=,FS=3=Q),G"#8W7V\/=AXE6>%F_6VV
M7/RG/(").G#UL+BKF&QY=WBXFZ\^NBW+^6+V4`[=+-O:MLALZ&7_(*#42L"H
M<2DG0`DAT:[6$C'7HE/.!'%W7O%@WS\5[UCHC>+`"(*ECM<;$;N:.`R`A=F:
MCN9(BLK,@ZM)D6XRZFW,E*S+T'*,ZFAH*J>18]IK+A6I8H&*:4%5HTP.;4/=
M;.^+]<W?D?J;^\7W.G_@:+?K\S8(%%-EJ(3:2F`)\9)S7T.OF._<J&`Z%M)(
MW'+4JNJ1'#G\^M]F_UJMS=-FNWJ,)VZ8XO3VXT"%XX(*C2E"7$/H%$4U1(B2
MKJUS)LA@?9-XU3-NL^2%S!XC_*^.VCC7Z>B:P!R/J#*:4QJ!\\P*RFKXF'57
M-'SE(\3].=^C)W1VR^Q8/2Z6$=MZO;C[5GQ?K;=^9[[<SM9__58<">RU7AN<
M4<`#B16WY3A3YM@+5A#MFJ`X09;H@8ZK8;';B4-N5YOYRI6V[&EV>/-A,(AQ
M+RG2B'AB(*56[34G9N(*'L@'HOU'4=F)T/_UY9=5]#.7R7XZ3>FW7P8`J=34
M4N]`.1$(D9=+TAB7K_;^TDC]85QF>2NJ[6KWOT]5PZ^J7KS)O#RY+G#(6'3-
M":'.>4ZL55+5<`('KVBNUL"69I]HSO)2_?J8C0;GN]\'B7C48,130P`$0%/"
M\!Y;6EZ19=$3?7]^JNX!JUF5SZ<6HT3??AR(MP!P*;A%!GAE$<)[B`R#['JN
MIEQJIBMN<W#+YPCG>C'?%G=FMKDO!PUN[A.K/\\>2I'9FMEZ_6.Q_%;.O#_!
M2F?N%*"!+*(/>`RPQ8)[(_>1)D;,%;Q=]L$(JYQ(G@+#I7*RJF7#!WCM99/@
MI8)"$YE:K4C()1%XK^Z9H5V3LZ9H->5CL\[X[=H!JZ[DV>OHVV(]3V3Y]IY*
M:K$JI"F0$!H$-'3$JV@58%*?FTK;U1R:XC7W<;[H'Z&=&.'+XMMR\74QGRVW
MM2_YN7@NED]%,SNT61NM.<$A@$P[;XE%PD!B]O$A(;J^7T\PD[,OIA@`K9-Y
M6^XS%:[=+S8VRCAKEWC[6XP!($)1D`P`J0"I6Q0#)1H[)[0->5:4OOE:<\#+
M\V-QM^.&EL/'.VP5=#3+O1:0*\^5ML9QR6LHF;L&QW90VJ^RHC^#<)?.G-IL
MBNWFH!MJWLR0@R/L3:4V&1^GU@5G#`'(,>2MCU:\L<)8B`##7F*B=%_B_/H0
MN_YI$9.-PMNX,%!=]EE+!F+JFZIHO`2JWH?Q?TEGHVN:^6']T'(U((*S"^.H
MV5J#R*04CE+$$#<&.X>`D4!'\X:F\=3:@K/;5![-I%]^^Z-8/T:S;?Y7],X6
M=T^SAV,1F885D4FT$M9IS"TE7%N=>IGNSHR]N:+F6CW1;C4$7K.TO-F1H\KX
M*LQJ<XB(T[W"&]<&"JUCF'&H)5=24TA-A)?ZB$5L'+ZB!ZE^^6@H#.?@J`-,
M_+;8)(T_6Q:KIW9AN^;%06*J(1#.60$LH/%R!*+&)?*J:[.W"89EAN&IWE&<
MF:G.Y:,#N(A*F03*&(\-PQA&C+D:+H#\%71.RL8ZG;':*:RGYO.GQZ>'Y&/:
M(N)ZOJ@2E9>O[MKWGC'/61XP$I)'&]LQ2R'!\7\HWD-B3==LRPG6P`Y@]@R#
MY.P.2*>0WI3]#TN8BA:"]$1KK"2+GAY-?J3RB%&J&E_KLU1W_'SZ\TIB3V\1
ME&820PX4=T#KU#`PY9-5+J_6IFN^PL5Y,ZTYX73E1E^(SB7:NRA(=>PQXPNW
MZ^+[;''G_IUZ!!1J>7>`3M-:VL_8)2`"XW4,E64DWLD4"\TJ10ZA,:)YPE?;
MZ_GN.;DGN]8&FS]6_QW1N5H?OX^/?!^T1P([2[S'$G$?68;OSXMP]Z&QTY/4
M0:BXZA_'8\4@3-<`Q,O"8"V2T2(EW'!,`*.>4&(@@P`+85J,<;V<Z,.0W#0(
MLK-48JVV17H#^[2:+3>?BWFQ>$ZV73RL:?0?&]<&#8U#2G,*F&'>,Z.C![1#
MHT"T<4+"Y80A<C!7W_C.P5\M\/*Q:SP(`*,G3243R%C-(>%P#S,3K&NH:X+)
M)CEXK'^,9XY\-3/5.Q!)XB%F`&L$A7(R0D9<#5&JJ+F>F$8.'OHP@D=Q>DKM
M^O_$Y;%*$TR\,11%$A`)@6/1R<662@[0^9.+>I3B5S1IU7WG^*K`H@,OO<;,
M4QG==V`-YI6O33!0X(JZ"@Q"_??DNA=,CR+@(P8M\TNX\2BJ;LE9LORHEU[9
MU`N4$!#=6N]&DO"?@F1OR=,AI'EBD\"1PYP`P;FWQA%K)+$U5SHGNM[K%R[_
MK7GC=(BS/\1G4`>W[PXKRCMZL*Q\;#-P\-6'P7!&2-EDP4H&$.-"R&K(*@74
MDL8*K\%4V@%"V\CMD15!6QTM0F0EYR"-;^9*L1?X\@EIEA&@'4G[UDOK`979
MQ6[D=X6#D[SNQW\[6Y>I9[7:?&GLUZ:_W`=W#I0;!#$!&F@A%"$*ZJ29'87>
M*]4\JFH8?/U1/'Y?K6?K'Q7+GC-0IVEI8%Q#33A75$2_4$JA036['0DN";ZN
M:SD/;ZP&)4&.&,Y/1ZX+<-7CZBD:&:]F)=[.&D(\9^\59&J4SVU$,V9*0T:C
M0J[Q`53G!H?3?`:9`DOV3I,LCW#O3UY,9;VG7N".KPI2V=3`W@H=L2J18E$8
M:QB9L5U+):?Y0C(*W_6'_6Y5UX>-!"*\Q7I1;.#+64KXC^4`M%H<O,<F'9M3
M@0WDVF`/]U!(U37*-<T7D*P\-!@1.K'2YV+[M%[>?#6S[XOM[*%LL5_Q=IW`
M<+,\C[^Z[Q@L-MY33+FTQ$8O!E!`:G@A-5TOS&D^F>1GNFR4R9.[LEX\1TH_
M%WZV6._DZ.4O/RUF?RX>HDUP,HNEW19!6"U2KFP:4`,<1=J2O1P"`+OR)?N'
M+P<F189H1,J9B+;F?)Y,SJC1;]>K9?SCO&K>/4I8XN4PYCY-0DKY'6Z]7JW-
M*I)V7HX^:A&#.&>;8*&DTF!K$214`>G3R/`R."N@B=[@.`&'WXN_CU'F=O6P
MF/^H_MLFTGCN5@&EV@SEJ'2,"&>`-C3-P1$"<T6L5-<4@AR&5=Y,$Q^4`EET
MQ6'OIE%T0^H4M-A6@P66=V95(K-8SN.E_Z+/6RB'L_8)0'-L*`78"V"\A%1:
M70UHHH1[>'8Z=-_]SG8IZF=-Z&FQ.@##M)0&6`.EE=9#9D0-M^:JZY#;2>J`
M@3CB:/NSOK">7>['?+%XTSWNU^5SL=FV'7O39GG`BD/$+8AZ'GAOO<':1AL0
M`H<Y9LVC$S)!_E/?O'.@_FEI@`)I@A"!6!$&L(O>^B[P+;E@S:^IE_/VT"\#
MG-G:\$P\=XJ'?"JVV^3RF(CSQ=;.MFD8X;^_+]:O)O:]Z>AQ<E4P**HC&OT3
M+1$#!@DF57UNJDW7=.()/@0,PA_]HSA'@*(Z\*8^\<%#6?4\<4+A-"T-3%#%
MA12,&HZ1418#44/KO;NB"/^@"J=G/&>P)-Z?>'S[,%N.8T^\F%\1B0<G^ER4
M]>AEK5)YYC\/1C"WL30^MG$@QCC.A$<&$$HE9UB*NO.=D<U)NB-CZW!@=:N$
MY0_N'+2(%RJA.O4^$T;8U(VZQI>RZ*JZO^5BK3=OACE)-*XN4@\EB^R>#]Y\
ML\LH[>8('6M`?.(T#:U;6RP-"A$F)*7*1Z\2(D,AJ*B.?'1EV>BC.MWC]X?5
MCZ+X4JR?%_/B?9!V9"DG37XNYJMOR\5_(JL5Z\6JXK_VDSU[_+U`HBAIKY67
MU$@MK/2"U;AEN'.EU(3<I_[9[/CD]-$(D\.H_G49U4_QTB%[!T7#\*83JX(A
M2B)IK!,(.J4\I+M`5(318-ZU-=6$F&\B/+(:BB8C\EWCO*>3ZX)SQ*<.+5AH
M3CU%6FE?P^E$\Z5R.;S7"[7;<5`GW.;@H20T-U^_S!Z*S=&AA$>_#<`C`;E)
M0XX4(U!J!_988@IT[:EQ.;QR+EU7_6(T!X=\B5;V8OGMEV1IE_DYZBY-3DVV
M0<J"V)G-S=QSUCZ!<@B<AR[Z,=`Z%?V)Z&/L\.`AZOI0/<'HY#"<-22V<W#=
MYTB^^#LIN&:+Y^)A];T<T%<=NY'76JP.B@$L#>`4(RV9]5)K7,.,?'-W_,L)
M5P[#8?WC.`=?]6-E?FHQ*K'G7PK1`D&"$$<),%!9I5#JW%_A$EK9U2>8H$:<
MED\P+AUSR$2[P-BII+Q6&P2'`*.$,R>$MQ@1Z\B>`MB@*^KG-QK/K#(09MPH
M;J_QV=0*1WX@2-MV?4"I\P!6U%'/+&(420RK[!]%%*(CI9^\*-HC'+I>I\3)
M,N:O?[QY!U!_S]9W[:.S'_R-`#0&!DDE(L\+$7&)N*UQ:.*?+U]]#,131\.R
M>2F2Q5FMC5SS,-ML(H2I8J`A$'MT31`RS=)0'BD:[6(DF?:@AL\*<46#;T;@
MB6/3KS](A2Q!LX,C-D9;WWX<##386\XC1%AZJYVPK(9(&W4%$PA[I.K/(;./
MHC.+&FH2HF,RU,:Q_/CF@7$5S3T.)3'<&X&3D5=CS&EQ1;V0)Z#8<I-KT@Q^
M\[VLNWE)DMS\NJQ<GB$X_OBO!6R(4%XYSY"&R$E)J*EQ2B3HVK%YBCHX(P/V
MQ?N]$>X2A.$@Q?-_BL6W^U1'\ERL9]\*]^]B/5]LBMOU8G[2R<IS@@`4D80[
M;KUF6%,#,!8U[CTR79-BIGAO7*[0#$/,"Q.DSZN'![]:IW_,(S<'/Q@(]AXQ
M%`F/&?(&L&B9UI@%KK.83/!IZ3K$I#OM+DPJJMX)>02B^JT`/<$"(1-]/<H$
M-9+*/7FUL-DZ4W\OK8?HCZZWTY2(GMAR."GI1-!+$)!?XH?;''[(ZQ\*`FJ)
MN1;,^S00#3#.]R$0Q$77"LUKLJ:F*10?HN,E2,2X5P9%T#`9K0`AH;868BSW
MD1:$6#;SJ;HRW/+N']G(1\Y)B,?14."["F`HI[V_4P1/;,KKL@`!"Z!DC$*T
M?RMDG1-U)]@Y<<H>R6@$G810]1.V2#KN:T['ON5A@G&40&&@4U8BKKV"A-<4
M89QVK9N88)_(*8O8V'2]!$F+)L+78K$M>R0N[]Z)L8\4A?[0N0)$5`(BI;0,
M,@.%8%;M#1[0N?W$-3WH9!""GN4U)TN,F]>X3QE-B0VW3^OY??PL_<LE%:2G
M2:P*(*:EMIHHJ[':><*1#@8T>FY#ISF^0O+-WY$ZF_O%]P2#^W)S>]`[MD/-
M>:LM0T(*I]0SK"2G$DD!W0Y#2IO.0UPGI*7Z9Y;FLO(A<)^U&J4)`/TC_65#
M(F.'W0(52D5D>^T05HX)3[2N<0*5NX(V!_G8YECAR&#D&)]%RPNJ*0.R[19!
M1_QR!@AR5FH.J'?$U]#'O[D"Y9B%-\[BP\[H'Y_Y#M#4)F_R_,V"A`HA8XF2
M%C#J(.1UBKTL_^&*7F@FJQV[4B-/N4$\_*^;S5-Q9Y_6J0-X]<I<CB8X:M&?
M+D;HM&-0E!G".<*:<(8(5'A7(19Q8[2^(N]W2,9Y4Y.0@Q@C,FHYT^(H(.>S
MZ>G]`B(<:F&-=,("93#W_.6"T:1KY_$)JM/QF;174N3I1//XN%KN1I:5LX`J
M.4M]!M;/Q9U?K?U3B@0E6&?+DY'(L_<*Q'AD,=1:$N]M-+4`%7OL4]@U'7R"
M*7L967-H,HP;L?N4NEZ@<K['HKBT@F3JL=$$$>6TQ((JAT`5T"6$6(G':AWY
M[LFK6'#99CF--5H\5]=L-5GE[/>(D[M%<Y880:'$D#@+C37>@!HO(OI;EV]'
M#<0GK0+_?>)^7.%_:0%>E32F-XM^>Q,,'*KG7%F$F>?<0$>0$9KJJHNXI;9%
MZ[9_.A*DEC)2`FNH$T9!HRERBM0X=%1=B[+HE9T&:T9P'C%R6+0)0[_/'HN&
ML/WA9\%Q:[1RD&KK*18:,;:'0E!\3:7A^2F_Z@WQ.=FG,;[^^L.@E==`6V01
M0]&4CF`Q64-BN,LVWRO#8-!.!#S"!9VPEZ4]5\GI\><:],BK[X+R20%[9[6V
M&E&BE'A1R,YW#0A.,-8ROB+Y".8GD3!V%"\OD"WO6NNC(7XN($(]Y9`J#5/)
MMV/$BQJK%%[3.+..W-1;,G)O1+B\AD_8`FA)A%`A1#02T2=C>_A,YXJL"48!
MQU>:?5'A$AH^0<"5D$X@K[WQW'DC?0T1B^;*]2BO'JC:W/#I/'1F:5>=A*5!
M[>R_"=AI*R%R2$,"/100>+[7Z4AVC1M,L1IG=#73%>O9N*:YF?G+5P$;J1''
M@E)NI4\E?L+4,.CH`%V/(NE`M_<HWPEOD[#)1VX1AX!D&"G@#03,.Z%<5+$[
MC'EN&CO67E`YT^@Z*CNY)LW@O]?O1&G*\O;'K\O-=OU48C]+6?H9/Q\\TXPH
M0H`EED`@%9$`(F",BTX;0E?DE.9DT;ZD8SA*3EI^WD*[O2_6?]S/=MC81+RD
M<<7%S\539?EQ&F+M9XMUF3\TA'SU>+P@XI5N)9,N7NG6:28D=#5+`8.O:$K0
M)<K?>)2^;/D<OA_1F4<(U!,IA>9><`B`1<`A'[6CM4)8J'S7R1U3C(M=HYQ]
MB)J7+4N[`N+B;E1Q>G.*`)%2$#,EE)38<!"]!15IX(@T3&O=M2W>%$-`URA1
M'R7HN,EKI;=Z:1FK@E.-I>+6`AAM=*OB_5^E!O.$^D9?:^B$M<.3I_%-D47>
M,M=!*.%P_-/[\)=#H*H"P))B?T0:Z;CHKU;);1G/$YR"E``O*+-,>2W@OB<D
M1];1*T@Y&8A7CV;#39=Z6>R!AI!<5;M0J6(UWRZ>H[;N(")=-P^>,LB9,]1Q
M1['@%NQF9D:,.2NOH"XT-[]G(D6N>_=^]1`INJGL"%M\7<P7VS/OVYXJJ,L3
MG+B$W_\P.$0%L<`S&"TLR@70KF[:Z#`FC=-&!RQC?(7;Q*(O-4NMQ+_M'H$Q
M2RV0$"M(*)#(2UJWT'0RFG>Y;K7G8OWG:NBJL([D?Z\8<0#DCB2W7<HYQI7;
MZ-)CX:7\O_:N;;=Q&XA^4GF_`'WAM0BP31?;])EP;,4K()4+V]EV_[Z4'"E.
MXBLMTUIGGPS#%*TY<T@.AS-#AX362M*(J'*$$".]%1Y?;-P^1X7LS<UXU3!@
M)XV/FS]#%6:$<Z4`:*7!1J<>0@[(KCQ5C=N"JE+PRQJOMQ*X7NQG56/`'ABS
MM^FY8+$"'D,FJ+">*N2$YJV<<3:Y@OW'J0K>QI,>X,Q2".;U:^XO.;2I?<!(
M*,>T4AHQ7R\^#M!6+H94MF)7.1;TGC3\MFI+#[AFR9UI,-H;6K7>+&@CJ?="
M8"@<<D`IX4TK!70XM4;V`">1$[7X-H$F'<0<5+B=5>-9M8SPQ*ZG-U6$MUCL
MI\:NQP+E@$4+&7ICXNZ6<:F8;Z4TGJ:&X0UH_W\>JO0(:E9CY:"8NW>-`[$0
M&$B)HL`I0Y!!%+82:9H<K3E`FO1MEJ1BF(,5-]5X7HP6A2U6GS?5^UWOEX.N
MGSNRIZ`IP$(QPRP7RE.&!>N&G8\[A>M9H4XAPBPGR-F*=[UZWRC3XU,=O?9Y
M-F^4N5S.R_NG9>,:G6V>98]RB:7\0;",6%H?(&"@HWJ4A4QWR&F`<M$SUU5O
M9V/67J=:!O5<NBK=;?%O\TM"L<37SP=@`.;(\(@VM,ISSZUMY096I08O#7`5
MSDK(GG'/QK<F&&K#BS?^W_NW)U#[V'=<;R':1+#V[$7SV2%DI-26M)@@@:^H
MS%Q6+IY5"[N9N24LYDLQ+6M?;G-TV1HS#\7&Z6SW`X$20`EDU$#+C%.>0!&-
M:<.P%RS:TJG+Z@!#Q<[-F5Z!OO0"V=9QU$55/)3+'@JVKO44;`12$"RIU=)(
MK;UC+SLXEWSR,L#TKR$LFJ=K(`<;;?FMG!359/&Y56$CTP[6;7DBH+JD!=0,
M4T:1$-Q*T1UO&2Y3SVO8P>R2*W95Q31.`).[JR%9/X#G(%,345NORO/B:UR8
MRV\1D_'L[R(B4)33RCS%EZ_&W^_BRKX8C9_+1C;?'ANU_S8JJT^SQ4+-RT4<
M3.M#ZK98_O%P-_IO!S$S_'N02'F%XB!&5M3%,J7!G97AL$]-#N0?=PH=GM82
M;</QJJ;%YHVZ?8I[^$]E1&W2!G0^W2_*23F:;ZIV>VJ7P0)%@.;$&HL%1(QH
MV9T%>JY2*X6)C\?3S*K(<I`ZGT6#I!XTNXY1NT;!6AX7&205TQQBK$FT7UH)
M)(*I+FKY\<AT,K@_7=,OOD^J!&=6<B:L@X@XQU%G_S##DUW38)AWRO]@GNGC
MM'/!C??J^H(37--O.@C<8,"\QMP)A^/^CDJ%.[M<)!<&&Z!ONL<3O;-@FX-5
MOY?5;-X,DA7Q7V[?*.9U/?S1M-#?7X^159,=1$ON,Q#$J'?::R@U81Y+R;M!
M;[!,O6UO@+[H'KF7"^Y+>Q?5.$[GB[)QDB:Z%=>["%%X+C`03&F.`+/8\BZX
MAT"6ZD\<H!/[_!/=J>A>))DB*>?XLKD4WG-#G4-<:V&X]MY!#1'PG'/I!;G\
M%1GOK*^4',@]G02GG`)2",V013+N3'5\L2;YWC")Y!75+DU5__:DQGZQS3%N
MV\EKE8'<^=GJ[6?WVT4&\=J;K9Q^JIIL<`4>,,J/["E`I6!<N)T`2!$HG=3F
M.;G5,HS!7CMI6"E5B%OH(:A+A[MH'G/D,&^E@<BD%AX9X'`^FYYWYUP=!W#6
M,.8_HX4ZBA;$H;E6Z^T#QUQHY"BG&GI/('2T@P<1=KTY5@<K=!LO3H`Q3[&%
MU>O]52W^*<;E0QFMS;U7/&Q[)C@+!%8((2PPQ9X2C6@KGT+JBNYP/U&_[ZR&
M?A#](?(B((#2`"^@QU9[Y(T"K41,JRLHGW&NJ205PR$>%4FO2&2RYE)PCYRT
M4,I6`FMMJD]^R"PXLR62#.[/@(\^0@>L`Q((X8C!$7'AL'<=YH")5`MIR`[5
M,Q-Z>%K+,5(V"'P`PW<\%2`B1FKJE8XK`W78<M(M%MR8U-3FX[VOL^7H\2J8
MV1_:^[PZO_Y2-ZZ#V..7_P%02P,$%`````@`IH0F0T1X%E^;#0``^9@``!$`
M'`!F8V5L+3(P,3,P-S,Q+GAS9%54"0`#]SPJ4O<\*E)U>`L``00E#@``!#D!
M``#M75MOVS@6?E]@_X/6+SL#K&,[EW82-#-(G&00(*V#..W,/@UHB;:YE4F7
MI'+Y]WM(W67J:G>J5@:*1I9X/IUS/O'P\"+JW6\O*]=ZPEP01L][HX-AS\+4
M9@ZAB_/>QVG_8CJ^O>W]]NL___'N7_W^GY</=]85L[T5IM(:<XPD=JQG(I?6
M'WAV0UP0$_U^4-KRCUZ$<R;L)5XA"TG)R<R3^(;QU16>(\^5YSV/?O&02^8$
M.W!W%ROP5('$98GX`LL/:(7%&MGXO+>4<GTV&#P_/Q_,/>S:V'4QQ7SQ>F"S
MU>!P.#H:OCT:]2RPDXJS.5RO*P-&?4[)O,RX>\#X`DH.CP;J\@P)'!:GC%)O
M919P)!_(US4>0*$^E,*<V)%<N5!:0!4@!8H1*B2B=J38RX8AST>Z].CT]'2@
MKT9%A6,J"+"CP9_O[Z::S1Z0:UF:7K):,RXMND'+'(F9%O5$?X'06CNW/QSU
ME7O]A^*.V4CJIR^0T588!0?8E2(\TX^A#D"'GC6HJ0]G+A8[4DAC;:V18GE7
M&FFL1AH5/4DY^FR*J%_]4*ZO3O5'AUNJ$=>T>FJ$<CM1XW2`N*WH!N9LV<<O
M:Q=1)!E_O8'?U51S.4^A7,<@2L=3I>/HS38Z:FB*%RH^5]<I*;5;16HX)I38
M7@%SM*VB1U+R@R^X2W6:J;*%'DE.3O0OIR(C"0%UYY.:]Q38/EBPIX'-/"KY
M:^789I(+?S0*:FE4CW/(<C3L82UUDH+1KWX,TU`A!Y/:K@EEU,'V+L$O]K*V
M"I&0/MI>"4*?L)"UU4B(!<?;JT(1L753/*JC22SE'_9C@(9Z"&+7UB*440<[
MT$"N>7T50B%]5*0$HI1)C:3/A6?7:T+G+#@%)U4;?A8VY`]X;NE\]2QH18NS
MVL&:LS7FDD!RE<C6-<"2X_EY3W4+^F'>_Y>-W`/(@\,B&S=(IQBZO0(1VW.U
M&7>QDB&"BM_G/0'^=G%H_-]NE8/G=:T"$4))FXURT:RN42""W;;:L^:XKCT@
M(J##W.S94PB/4,(BT.&[L'4+*QZPC<D3FBD!5>#CPVU9GUEK8I"/;A?>,'ZD
M?CT<#4]&PZ'5MZZ(L%TF/([A1XABQ3#O!EG9+*PGL#.AO^KCK$,"Z:!(D62F
M%E<73%<4LUQP-O1X/2*NL$3$%=OR$<(4TG(\/#D>'E6@Q?HIP/MY3]`=?L+N
MX3USB0UU?5N>,FB%=!T.3R!\5*%+HUJ'UD\A\)XW_*C^VYJO`*60IZ/AR='P
ML%*U\N&ZR`[WL'-'T(RX1#:I1UGYDO;G%W/[HU"L!,R>B*;M3PY,2?OSR[&Q
MHF1IZ73[D_%LPSAF1BF)8[\<&=N;37HZ&\>^>$1HO-J,)"1+8M>A,7;%\EWV
M>O*X6<THQ"JI'X?&^A&CI'_L:PEMVKQL`I0T+(?&AB5)1E=;E#%8#[T"1TW]
M7")7S=I-EQA+\9$BSR%Z&JD..17PBKB"V`;_5'R;@E?UB@`X3H):`:KEPUH_
M1<![[C9\?8\XF+C$DH#.NR8R#5[&ZHF.C0U8A6YK\D:=9CERGYC,QT@L;USV
MO(N:6H);PNUQ28V-T2TVMQ2^I6^PK[N;WI^L,=?:[9I6$W`)KX>U>(UOT&5>
MK_!,7E#G#B-1-_E,BY;T`DX-O0`%8"$*G3$-T6G7JQ^-LLM<E)(4\]0P=IXA
MQ/_=V50SX]GMN:G*RT;JG^5E3XER0Y,.LPF@I)=\:N@E;Q#2T;YQN,0:7'I-
M)9&OMW3.^$HK5I.8(J0BAH91#RQ:[YTX5!SY>%8"L&LTW=(G,(#QVC,52<&2
M!O[(T,`GQ#OL\D9-AT&^I.$X,C0<"93N-AH))S1I,C;%2QJ,(T.#D2*BHXW%
M'1/B'O/I$O&:"W92DL5Q:&2:;E#R%@!8&J'+?F\4BTP`Q<%H9!K`3K/0W7B4
M=&>3@&20+XY((]-$3Y:-C@:E#TB"/R;S2T\0BH6`_/,2"2(F\_N$;?4(JHA9
MDE"-#(',1U:C5R&VSG`UNCJ;Q-\S:?)ZHP!8#[HD3QL90F,=7KL;.*O1T"2D
MUD(N2?]&AF!;C]^.AN*)7&)^(026XH-Z$:\.@1G9DM#ZUA!:-8+E0_S'HEAV
MV_V-XJ09HB0>OC7$PPTRNAOTTCYM$MR,""5![*TAB!E(Z7*D&NNW*J7OC^;5
MQ0A34F7>Y%:9`"U@J>.U)N7:#TPVJC@&D)+6Y4UNZY)E1\/MN6DT+)>+4A+9
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M2T+FT+`DMYA_*[I_,(UK*!CHT-U@6T#?KA^'ZD0?UR1ZS]ZFMZ]7:Y>]8JS[
M0O<>MY=03%W9-:VE-RKG^TU-OL-;6D)W]-;!32VU`>?^83!PM,W&-M5A"XE6
M+[MO9E@E1.\WNRGP?IR=ZJIW\8RXL_.@77B3\II]4I/P1,;M#^+X-]Q7:@,U
M37I&Y7`EW:2A8?NCLM:YR[VF)7,=S,7U%X_(URNX@4UJKM[(ARGI,9E&WY)@
M_[9\.%6Y-.">H=?FX=,(4Q(@3:O=\ACJ</A+N;9QU#.AE`0[TVHU,S]=#7'A
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M!\^VL&F,.'^%!^X3<CT\F4^Q>K=L%$\TJQ@>&5BU<'NM9:L5YO#LN6-/2`;'
MPK0+=&!MQ<*MMI91W3N\%0(BS0WCN6-0MW2*I72#!N4>;L7_BQ$/8E0HIF.5
M^J05T9O]Q8[ZRO?Y)D'!\7CPVDXM+^=8>,FH)R8SERP"T!SG51;_/GPR>8:T
M12S)^A[JDFK_%]A@NKE4$PNIMU(**Y"L>4TJT-K%_HY"U$%<#P6`[Y1<9$)^
MB;8%!@3W5XE&J%#"3DJQ+8GMR;&+$;W6F2;D(S>$JOO=ZJ^,Z'T5/+ED'!+Y
M]W@UPSQV0W.`1B3KC\Z=.6R%""VBN?!QK>F/&X\Z5<Q.E6NW=5=JU)BM4\2H
MU<2Y9I8*?#M[$_9![@Q-T`->(\+A(?RX7G#D)-*8@@+?HLY6,RO8<V:,UD0B
MU]\QYL93+X2]AT[.REN%>>>5%T78FC+M3;WK&')+;Z"OJMI,T<0/:?$?QB7,
MX]NX)"'^H[CD<<GQ-H])2OZ'<<HSV\8EL?2/X9#')>88S67<&#:6_KX<DC9&
MDWN'A7A<(CHZ?`^]LV7A(U)-O'4NR<V94AN^702E,@[8N-C</#6U2Q>[3_VN
M,#B.Z$^O;AIANM1"$PIV>-NPJ5K9-AJY@@K$Z"4GS@*KSQ;>!),`]XA_3F?G
M%<NV(#&_I1`)H1^(_:6$C*[#D4.].HE%@QM1:*DET;K4/9?>Q#9>V4?6?.F;
M/:&1RG=8`A63^5C'U2LD\61^_;(F/#6855JJN2%J[^4=F$%L]2#=8`PQX8&]
M(E<%!9NMHBY388D6#[G%>F^.9.=<:]OX5&Q+,">4?M\M'OR<S*>@*W$(J!#9
M6$^F=:G'AO%Z0NP!@\H><O6,2]948XFVD9H;!)/[CV6C8,ZU%H1!4`P\COD3
MGM`I_(&:=;&`?F#PQF"L?F&IUCU]N2Q5V](HRU]MJ?:E8&I4\[3HE8VLR=7+
MM]!82).YJ5=@NO#M:V%R*QI&@PT7U*8T^$5>NGJ[`5_]*@6W2(QE"+.]24%/
M65<0O_VZ(D_$P=11E><!0WVBZB,ENH\=FE=7J,7I2S#O!]H&<^W)3VX\8$B*
MO6#CW`V2FXE^4]IS*^(]$S;SIY'2O3S3A19TZ>ID:-]]9G;/F>/9\@_$.91]
MU4L6D!M40JAP%\[_/'^64\0VUQ%I70\V,AWZ#2X2T'Y#&+75V@SFNBJ4!_US
M-=;)[L@73U6Z'/JW@VBS:Q9$U68]#!$NC9SC>+JQJ$";S=+YZPWC47<CD\C&
M]E4HV=Y:':L/#8D>'@34WSVD*FR*Q;)BWX.)V2EOB$_P=[5I9'[!-IN92GA`
M^3`="N=D=&^L8('C5@CMK<M3>XD=SX4.66JFRC!Q$ZU=-69:.\!I9]I5HY_7
M\BY>;!)94#(G-M2:,"\.<N'-A7@5RW[%Y7C5;'KD\&QY7*\X$N_U&(,3VI!S
MK765,O<9_#C]G3UA3E6I=.YOO-*"Y/^CB/7:7!G]R!(]U6I%OYNQRT^8"Y3X
MDG*:K]RK?R-G_NLJ`@+V"L'/_P-02P$"'@,4````"`"FA"9#NB"W<)W6``"3
M>@L`$0`8```````!````I($`````9F-E;"TR,#$S,#<S,2YX;6Q55`4``_<\
M*E)U>`L``00E#@``!#D!``!02P$"'@,4````"`"FA"9#--VE`%(5```D)`$`
M%0`8```````!````I('HU@``9F-E;"TR,#$S,#<S,5]C86PN>&UL550%``/W
M/"I2=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`IH0F0S.U',!R1```RSX#
M`!4`&````````0```*2!B>P``&9C96PM,C`Q,S`W,S%?9&5F+GAM;%54!0`#
M]SPJ4G5X"P`!!"4.```$.0$``%!+`0(>`Q0````(`*:$)D.]=)QV!)````VJ
M!P`5`!@```````$```"D@4HQ`0!F8V5L+3(P,3,P-S,Q7VQA8BYX;6Q55`4`
M`_<\*E)U>`L``00E#@``!#D!``!02P$"'@,4````"`"FA"9#%76'0IY9```+
M100`%0`8```````!````I(&=P0$`9F-E;"TR,#$S,#<S,5]P<F4N>&UL550%
M``/W/"I2=7@+``$$)0X```0Y`0``4$L!`AX#%`````@`IH0F0T1X%E^;#0``
M^9@``!$`&````````0```*2!BAL"`&9C96PM,C`Q,S`W,S$N>'-D550%``/W
H/"I2=7@+``$$)0X```0Y`0``4$L%!@`````&``8`&@(``'`I`@``````
`
end

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>114
<FILENAME>R41.xml
<DESCRIPTION>IDEA: Debt and Leases (Details)
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>2409402 - Disclosure - Debt and Leases (Details)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>number</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2012Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2011-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2012-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2012" /></Labels></Column><Column FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q3PublicFloat</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-06-20T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usdPerShare</UnitID><UnitType>Divide</UnitType><NumeratorMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></NumeratorMeasure><DenominatorMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></DenominatorMeasure><Scale>0</Scale></UnitProperty><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Jun. 20, 2013" /></Labels></Column><Column FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q2PublicFloat</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-04-12T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Apr. 12, 2013" /></Labels></Column><Column FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2012Q4</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /></Labels></Column><Column FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>I2013Q3PublicFloat_us-gaap_DebtInstrumentAxis_us-gaap_ConvertibleDebtMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-06-20T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Convertible Debt [Member]</ValueName><ValueType>us-gaap_DebtInstrumentAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>us-gaap_ConvertibleDebtMember</Id><dimensionId>us-gaap_DebtInstrumentAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>number</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="Calendar" Id="0" Label="Jun. 20, 2013" /><Label Key="us-gaap_DebtInstrumentAxis:us-gaap_ConvertibleDebtMember" Id="1" Label="Convertible Debt [Member]" /></Labels></Column><Column FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q3_us-gaap_DebtInstrumentAxis_fcel_ConnecticutDevelopmentAuthorityNoteMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-07-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Connecticut Development Authority Note [Member]</ValueName><ValueType>us-gaap_DebtInstrumentAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>fcel_ConnecticutDevelopmentAuthorityNoteMember</Id><dimensionId>us-gaap_DebtInstrumentAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Jul. 31, 2013" /><Label Key="us-gaap_DebtInstrumentAxis:fcel_ConnecticutDevelopmentAuthorityNoteMember" Id="1" Label="Connecticut Development Authority Note [Member]" /></Labels></Column><Column FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2012Q4_us-gaap_DebtInstrumentAxis_fcel_ConnecticutDevelopmentAuthorityNoteMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Connecticut Development Authority Note [Member]</ValueName><ValueType>us-gaap_DebtInstrumentAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>fcel_ConnecticutDevelopmentAuthorityNoteMember</Id><dimensionId>us-gaap_DebtInstrumentAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /><Label Key="us-gaap_DebtInstrumentAxis:fcel_ConnecticutDevelopmentAuthorityNoteMember" Id="1" Label="Connecticut Development Authority Note [Member]" /></Labels></Column><Column FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q3_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-07-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Connecticut Clean Energy Fund [Member]</ValueName><ValueType>us-gaap_DebtInstrumentAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>fcel_ConnecticutCleanEnergyFundMember</Id><dimensionId>us-gaap_DebtInstrumentAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Jul. 31, 2013" /><Label Key="us-gaap_DebtInstrumentAxis:fcel_ConnecticutCleanEnergyFundMember" Id="1" Label="Connecticut Clean Energy Fund [Member]" /></Labels></Column><Column FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q2SD_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-03-05T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Connecticut Clean Energy Fund [Member]</ValueName><ValueType>us-gaap_DebtInstrumentAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>fcel_ConnecticutCleanEnergyFundMember</Id><dimensionId>us-gaap_DebtInstrumentAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Mar. 05, 2013" /><Label Key="us-gaap_DebtInstrumentAxis:fcel_ConnecticutCleanEnergyFundMember" Id="1" Label="Connecticut Clean Energy Fund [Member]" /></Labels></Column><Column FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2013Q1_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-01-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Connecticut Clean Energy Fund [Member]</ValueName><ValueType>us-gaap_DebtInstrumentAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>fcel_ConnecticutCleanEnergyFundMember</Id><dimensionId>us-gaap_DebtInstrumentAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Jan. 31, 2013" /><Label Key="us-gaap_DebtInstrumentAxis:fcel_ConnecticutCleanEnergyFundMember" Id="1" Label="Connecticut Clean Energy Fund [Member]" /></Labels></Column><Column FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>I2012Q4_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2012-10-31T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Connecticut Clean Energy Fund [Member]</ValueName><ValueType>us-gaap_DebtInstrumentAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>fcel_ConnecticutCleanEnergyFundMember</Id><dimensionId>us-gaap_DebtInstrumentAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="Calendar" Id="0" Label="Oct. 31, 2012" /><Label Key="us-gaap_DebtInstrumentAxis:fcel_ConnecticutCleanEnergyFundMember" Id="1" Label="Connecticut Clean Energy Fund [Member]" /></Labels></Column><Column FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q3_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-05-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Connecticut Clean Energy and Finance Investment Authority [Member]</ValueName><ValueType>us-gaap_DebtInstrumentAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember</Id><dimensionId>us-gaap_DebtInstrumentAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /><Label Key="us-gaap_DebtInstrumentAxis:fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" Id="2" Label="Connecticut Clean Energy and Finance Investment Authority [Member]" /></Labels></Column><Column FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode>USD</CurrencyCode><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol>$</CurrencySymbol><contextRef><ContextID>D2013Q2_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-02-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-04-30T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Connecticut Clean Energy and Finance Investment Authority [Member]</ValueName><ValueType>us-gaap_DebtInstrumentAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember</Id><dimensionId>us-gaap_DebtInstrumentAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>usd</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/iso4217</MeasureSchema><MeasureValue>USD</MeasureValue><MeasureNamespace>iso4217</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode>USD</CurrencyCode><OriginalCurrencyCode>USD</OriginalCurrencyCode></MCU><CurrencySymbol>$</CurrencySymbol><Labels><Label Key="CalendarSupplement" Id="0" Label="3 Months Ended" /><Label Key="Calendar" Id="1" Label="Apr. 30, 2013" /><Label Key="us-gaap_DebtInstrumentAxis:fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" Id="2" Label="Connecticut Clean Energy and Finance Investment Authority [Member]" /></Labels></Column><Column FlagID="0"><Id>16</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>true</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>I2013Q2SD_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-03-05T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments><anyType xsi:type="Segment"><IsDefaultForEntity>false</IsDefaultForEntity><Name /><IsFromEntityGroup>false</IsFromEntityGroup><ValueName>Connecticut Clean Energy and Finance Investment Authority [Member]</ValueName><ValueType>us-gaap_DebtInstrumentAxis</ValueType><Namespace>xbrldi</Namespace><Schema>http://xbrl.org/2006/xbrldi</Schema><DimensionInfo><Id>fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember</Id><dimensionId>us-gaap_DebtInstrumentAxis</dimensionId><type>explicitMember</type></DimensionInfo></anyType></Segments><Scenarios /></contextRef><UPS><UnitProperty><UnitID>number</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>pure</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="Calendar" Id="0" Label="Mar. 05, 2013" /><Label Key="us-gaap_DebtInstrumentAxis:fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" Id="1" Label="Connecticut Clean Energy and Finance Investment Authority [Member]" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>us-gaap_DebtInstrumentLineItems</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Debt Instrument [Line Items]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_LineOfCreditFacilityAmountOutstanding</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4000000</NumericAmount><RoundedNumericAmount>4000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4000000</NumericAmount><RoundedNumericAmount>4000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>6</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4000000</NumericAmount><RoundedNumericAmount>4000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3_us-gaap_DebtInstrumentAxis_fcel_ConnecticutDevelopmentAuthorityNoteMember" UnitID="usd"><Id>8</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3302000</NumericAmount><RoundedNumericAmount>3302000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4_us-gaap_DebtInstrumentAxis_fcel_ConnecticutDevelopmentAuthorityNoteMember" UnitID="usd"><Id>9</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3466000</NumericAmount><RoundedNumericAmount>3466000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember" UnitID="usd"><Id>10</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q1_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember" UnitID="usd"><Id>12</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>900000</NumericAmount><RoundedNumericAmount>900000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember" UnitID="usd"><Id>13</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>847000</NumericAmount><RoundedNumericAmount>847000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" UnitID="usd"><Id>14</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>4425000</NumericAmount><RoundedNumericAmount>4425000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount borrowed under the credit facility as of the balance sheet date.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 19, 22

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Line of Credit Facility, Amount Outstanding</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ConvertibleDebt</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>38000000</NumericAmount><RoundedNumericAmount>38000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>38000000</NumericAmount><RoundedNumericAmount>38000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3PublicFloat" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>38000000</NumericAmount><RoundedNumericAmount>38000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>6</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Including the current and noncurrent portions, carrying amount of debt identified as being convertible into another form of financial instrument (typically the entity's common stock) as of the balance sheet date, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 210

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-03.16)

 -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 16

 -Article 9



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 210

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-03.16(a)(2))

 -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 19, 20, 22

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Senior Unsecured Convertible Notes</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_CapitalLeaseObligations</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>352000</NumericAmount><RoundedNumericAmount>352000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>352000</NumericAmount><RoundedNumericAmount>352000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>6</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>234000</NumericAmount><RoundedNumericAmount>234000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal through the balance sheet date.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 16

 -Article 7



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 840

 -SubTopic 30

 -Section 50

 -Paragraph 1

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6455398&amp;loc=d3e45280-112737



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Capital Lease Obligations</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_DebtInstrumentCarryingAmount</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>50079000</NumericAmount><RoundedNumericAmount>50079000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>50079000</NumericAmount><RoundedNumericAmount>50079000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>6</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>8547000</NumericAmount><RoundedNumericAmount>8547000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of long-term debt before deduction of unamortized discount or premium. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt, with initial maturities beyond one year or the normal operating cycle, if longer.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 20

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 22

 -Article 5



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.22)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 16

 -Article 9



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Long-term Debt, Gross</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_LongTermDebt</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>46948000</NumericAmount><RoundedNumericAmount>46948000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>46948000</NumericAmount><RoundedNumericAmount>46948000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>6</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>8547000</NumericAmount><RoundedNumericAmount>8547000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 16

 -Article 7



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.22)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 942

 -SubTopic 210

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.9-03.16)

 -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 03

 -Paragraph 16

 -Article 9



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 20, 22

 -Article 5



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 944

 -SubTopic 210

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.7-03.16)

 -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Long-term Debt</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_DebtInstrumentUnamortizedDiscount</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>true</IsReverseSign><PreferredLabelRole>negatedTerseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-3131000</NumericAmount><RoundedNumericAmount>-3131000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-3131000</NumericAmount><RoundedNumericAmount>-3131000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>6</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer>[1]</FootnoteIndexer><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The amount of debt discount that was originally recognized at the issuance of the instrument that has yet to be amortized.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 835

 -SubTopic 30

 -Section 45

 -Paragraph 1A

 -URI http://asc.fasb.org/extlink&amp;oid=6451184&amp;loc=d3e28541-108399



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 835

 -SubTopic 30

 -Section 55

 -Paragraph 8

 -URI http://asc.fasb.org/extlink&amp;oid=6584090&amp;loc=d3e28878-108400



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Debt Instrument, Unamortized Discount</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_LongTermDebtCurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-4403000</NumericAmount><RoundedNumericAmount>-4403000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-4403000</NumericAmount><RoundedNumericAmount>-4403000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>6</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>-5161000</NumericAmount><RoundedNumericAmount>-5161000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of long-term debt, after unamortized discount or premium, scheduled to be repaid within one year or the normal operating cycle, if longer. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.19,20)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 20

 -Article 5



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 19

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Long-term Debt, Current Maturities</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_LongTermDebtNoncurrent</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>42545000</NumericAmount><RoundedNumericAmount>42545000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>42545000</NumericAmount><RoundedNumericAmount>42545000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2012Q4" UnitID="usd"><Id>6</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3386000</NumericAmount><RoundedNumericAmount>3386000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Carrying amount of long-term debt, net of unamortized discount or premium, excluding amounts to be repaid within one year or the normal operating cycle, if longer (current maturities). Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 22

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.22)

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Long-term Debt, Excluding Current Maturities</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>8000000</NumericAmount><RoundedNumericAmount>8000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>8000000</NumericAmount><RoundedNumericAmount>8000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q2PublicFloat" UnitID="usd"><Id>5</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5000000</NumericAmount><RoundedNumericAmount>5000000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q2SD_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyFundMember" UnitID="usd"><Id>11</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>5900000</NumericAmount><RoundedNumericAmount>5900000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.19(b),22(b))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 19, 22

 -Article 5



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Line of Credit Facility, Maximum Borrowing Capacity</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ProceedsFromLinesOfCredit</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" UnitID="usd"><Id>14</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>900000</NumericAmount><RoundedNumericAmount>900000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q2_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" UnitID="usd"><Id>15</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2600000</NumericAmount><RoundedNumericAmount>2600000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Amount of cash inflow from contractual arrangement with the lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 235

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.4-08.(f))

 -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 08

 -Paragraph f

 -Article 4



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Financing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6513228



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 14

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Proceeds from Notes Payable</Label></Row><Row FlagID="0"><Id>12</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ProceedsFromRepaymentsOfDebt</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>41500000</NumericAmount><RoundedNumericAmount>41500000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The net cash inflow or outflow in aggregate debt due to repayments and proceeds from additional borrowings.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Financing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6513228



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Proceeds from debt</Label></Row><Row FlagID="0"><Id>13</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_DebtInstrumentInterestRateStatedPercentage</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3PublicFloat_us-gaap_DebtInstrumentAxis_us-gaap_ConvertibleDebtMember" UnitID="number"><Id>7</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.080</NumericAmount><RoundedNumericAmount>0.080</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q2SD_us-gaap_DebtInstrumentAxis_fcel_ConnecticutCleanEnergyAndFinanceInvestmentAuthorityMember" UnitID="number"><Id>16</Id><IsNumeric>true</IsNumeric><IsRatio>true</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0.050</NumericAmount><RoundedNumericAmount>0.050</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:percentItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>Contractual interest rate for funds borrowed, under the debt agreement.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 22

 -Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.22(a)(1))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Debt Instrument, Interest Rate, Stated Percentage</Label></Row><Row FlagID="0"><Id>14</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_DebtInstrumentConvertibleConversionRatio1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="number"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>645.1613</NumericAmount><RoundedNumericAmount>645.1613</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:pureItemType</ElementDataType><SimpleDataType>pure</SimpleDataType><ElementDefenition>Ratio applied to the conversion of debt instrument into equity with equity shares divided by debt principal amount.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation S-X (SX)

 -Number 210

 -Section 02

 -Paragraph 22

 -Article 5



Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 7

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21521-112644



Reference 4: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 505

 -SubTopic 10

 -Section 50

 -Paragraph 6

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21506-112644



Reference 5: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 210

 -SubTopic 10

 -Section S99

 -Paragraph 1

 -Subparagraph (SX 210.5-02.22(a)(5))

 -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682



Reference 6: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Conversion Rate

 -URI http://asc.fasb.org/extlink&amp;oid=6509012



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Debt Instrument, Convertible, Conversion Ratio</Label></Row><Row FlagID="0"><Id>15</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_DebtConversionConvertedInstrumentAmount1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1000</NumericAmount><RoundedNumericAmount>1000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 50

 -Paragraph 5

 -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4332-108586



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 50

 -Paragraph 3

 -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4304-108586



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Debt Conversion, Converted Instrument, Amount</Label></Row><Row FlagID="0"><Id>16</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_DebtInstrumentConvertibleConversionPrice1</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3PublicFloat" UnitID="usdPerShare"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>1.55</NumericAmount><RoundedNumericAmount>1.55</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>num:perShareItemType</ElementDataType><SimpleDataType>decimal</SimpleDataType><ElementDefenition>The price per share of the conversion feature embedded in the debt instrument.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 470

 -SubTopic 20

 -Section 50

 -Paragraph 5

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=6928298&amp;loc=SL6031898-161870



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>3</UnitID><Label>Debt Instrument, Convertible, Conversion Price</Label></Row><Row FlagID="0"><Id>17</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_ProceedsFromConvertibleDebt</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>debit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>35500000</NumericAmount><RoundedNumericAmount>35500000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cash inflow from the issuance of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Glossary Financing Activities

 -URI http://asc.fasb.org/extlink&amp;oid=6513228



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 14

 -Subparagraph (b)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3255-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Proceeds from Convertible Debt</Label></Row><Row FlagID="0"><Id>18</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_PaymentsOfDebtIssuanceCosts</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>2472000</NumericAmount><RoundedNumericAmount>2472000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="D2012Q3YTD" UnitID="usd"><Id>3</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>4</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>The cash outflow paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 230

 -SubTopic 10

 -Section 45

 -Paragraph 15

 -Subparagraph (e)

 -URI http://asc.fasb.org/extlink&amp;oid=31042434&amp;loc=d3e3291-108585



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Payments of Debt Issuance Costs</Label></Row><Row FlagID="0"><Id>19</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>credit</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>1</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3500000</NumericAmount><RoundedNumericAmount>3500000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3" UnitID="usd"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3500000</NumericAmount><RoundedNumericAmount>3500000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>3</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q3PublicFloat" UnitID="usd"><Id>4</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>3200000</NumericAmount><RoundedNumericAmount>3200000</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode>USD</CurrencyCode><CurrencySymbol>$</CurrencySymbol><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>true</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>5</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>6</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>7</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>8</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>9</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>10</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>11</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>12</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>13</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>14</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>15</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>16</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:monetaryItemType</ElementDataType><SimpleDataType>monetary</SimpleDataType><ElementDefenition>Fair value as of the balance sheet date of the embedded derivative or group of embedded derivatives classified as a liability.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 815

 -SubTopic 10

 -Section 50

 -Paragraph 4B

 -Subparagraph (c)

 -URI http://asc.fasb.org/extlink&amp;oid=7476318&amp;loc=SL5624163-113959



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>2</UnitID><Label>Embedded Derivative, Fair Value of Embedded Derivative Liability</Label></Row></Rows><Footnotes><Footnote><NoteId>1</NoteId><Note>The debt discount recorded in connection with the issuance of the Company&#x2019;s unsecured convertible notes is recorded on the consolidated balance sheets as a reduction to associated debt balance. The Company amortizes the debt discount to interest expense over the term of the debt.</Note></Footnote></Footnotes><IsEquityReport>false</IsEquityReport><ReportName>Debt and Leases (Details) (USD $)</ReportName><MonetaryRoundingLevel>NoRounding</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>NoRounding</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/DebtAndLeasesDetails</RoleURI><NumberOfCols>16</NumberOfCols><NumberOfRows>19</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>115
<FILENAME>R21.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<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;">v2.4.0.8</span><table class="report" border="0" cellspacing="2" id="ID0EME">
      <tr>
        <th class="tl" colspan="1" rowspan="2">
          <div style="width: 200px;"><strong>Accounts Receivable Level 2 (Policies)<br></strong></div>
        </th>
        <th class="th" colspan="1">9 Months Ended</th>
      </tr>
      <tr>
        <th class="th">
          <div>Jul. 31, 2013</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_ReceivablesAbstract', window );"><strong>Receivables [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_RevenueRecognitionPolicyTextBlock', window );">Revenue Recognition, Policy [Policy Text Block]</a></td>
        <td class="text"><div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">We bill customers for power plant and module kit sales based on certain milestones being reached.  We bill SA's based on the contract price and billing terms of the contracts.  The majority of advanced technology contracts are with the U.S. Government.  We bill the U.S. Government based on actual recoverable costs incurred, typically in the month subsequent to incurring costs.  The remainder of advanced technology contracts are billed based on milestones or costs incurred. </font></div></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_ReceivablesAbstract">
        <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_ReceivablesAbstract</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_RevenueRecognitionPolicyTextBlock">
        <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>Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.</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 235<br><br> -SubTopic 10<br><br> -Section 50<br><br> -Paragraph 3<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18780-107790<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 50<br><br> -Paragraph 1<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18726-107790<br><br><br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br><br> -Publisher SEC<br><br> -Name Staff Accounting Bulletin (SAB)<br><br> -Number Topic 13<br><br> -Section B<br><br> -Paragraph Question 1<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 605<br><br> -SubTopic 10<br><br> -Section S99<br><br> -Paragraph 1<br><br> -Subparagraph (SAB TOPIC 13.B.Q1)<br><br> -URI http://asc.fasb.org/extlink&amp;oid=27012821&amp;loc=d3e214044-122780<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 50<br><br> -Paragraph 4<br><br> -URI http://asc.fasb.org/extlink&amp;oid=6367646&amp;loc=d3e18823-107790<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_RevenueRecognitionPolicyTextBlock</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>nonnum:textBlockItemType</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>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>116
<FILENAME>R1.xml
<DESCRIPTION>IDEA: Document and Entity Information
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>0001000 - Document - Document and Entity Information</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>D2013Q3YTD</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2012-11-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-07-31T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="9 Months Ended" /><Label Key="Calendar" Id="1" Label="Jul. 31, 2013" /></Labels></Column><Column FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>I2013Q4SharesOutstanding</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000886128</EntityValue><PeriodDisplayName /><PeriodType>instant</PeriodType><PeriodStartDate>2013-09-03T00:00:00</PeriodStartDate><PeriodEndDate>0001-01-01T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS><UnitProperty><UnitID>shares</UnitID><UnitType>Standard</UnitType><StandardMeasure><MeasureSchema>http://www.xbrl.org/2003/instance</MeasureSchema><MeasureValue>shares</MeasureValue><MeasureNamespace>xbrli</MeasureNamespace><MeasureDescription /><MeasureType /></StandardMeasure><Scale>0</Scale></UnitProperty></UPS><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="Calendar" Id="0" Label="Sep. 03, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>3</Level><ElementName>dei_EntityInformationLineItems</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Document and Entity Information</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>dei_EntityRegistrantName</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>FUELCELL ENERGY INC
</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:normalizedStringItemType</ElementDataType><SimpleDataType>normalizedstring</SimpleDataType><ElementDefenition>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation 12B

 -Number 240

 -Section 12b

 -Subsection 1



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Entity Registrant Name</Label></Row><Row FlagID="0"><Id>3</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>dei_EntityCentralIndexKey</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>0000886128</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>dei:centralIndexKeyItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher SEC

 -Name Regulation 12B

 -Number 240

 -Section 12b

 -Subsection 1



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Entity Central Index Key</Label></Row><Row FlagID="0"><Id>4</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>dei_DocumentType</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>10-Q</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>dei:submissionTypeItemType</ElementDataType><SimpleDataType>string</SimpleDataType><ElementDefenition>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Document Type</Label></Row><Row FlagID="0"><Id>5</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>dei_DocumentPeriodEndDate</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>2013-07-31</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>true</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:dateItemType</ElementDataType><SimpleDataType>date</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Document Period End Date</Label></Row><Row FlagID="0"><Id>6</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>dei_AmendmentFlag</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>false</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:booleanItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>If the value is true, then the document is an amendment to previously-filed/accepted document.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Amendment Flag</Label></Row><Row FlagID="0"><Id>7</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>dei_DocumentFiscalYearFocus</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>2013</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:gYearItemType</ElementDataType><SimpleDataType>positiveinteger</SimpleDataType><ElementDefenition>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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Document Fiscal Year Focus</Label></Row><Row FlagID="0"><Id>8</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>dei_DocumentFiscalPeriodFocus</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>Q3</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>dei:fiscalPeriodItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Document Fiscal Period Focus</Label></Row><Row FlagID="0"><Id>9</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>dei_CurrentFiscalYearEndDate</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>--10-31</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:gMonthDayItemType</ElementDataType><SimpleDataType>monthday</SimpleDataType><ElementDefenition>End date of current fiscal year in the format --MM-DD.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Current Fiscal Year End Date</Label></Row><Row FlagID="0"><Id>10</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>dei_EntityFilerCategory</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="D2013Q3YTD" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>Accelerated Filer</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="" UnitID=""><Id>2</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>dei:filerCategoryItemType</ElementDataType><SimpleDataType>string</SimpleDataType><ElementDefenition>Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. 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.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Entity Filer Category</Label></Row><Row FlagID="0"><Id>11</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>4</Level><ElementName>dei_EntityCommonStockSharesOutstanding</ElementName><ElementPrefix>dei_</ElementPrefix><IsBaseElement>false</IsBaseElement><BalanceType>na</BalanceType><PeriodType>instant</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>terseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell><Cell FlagID="0" ContextID="I2013Q4SharesOutstanding" UnitID="shares"><Id>2</Id><IsNumeric>true</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>192062502</NumericAmount><RoundedNumericAmount>192062502</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:sharesItemType</ElementDataType><SimpleDataType>shares</SimpleDataType><ElementDefenition>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</ElementDefenition><ElementReferences>No definition available.</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>1</UnitID><Label>Entity Common Stock, Shares Outstanding</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>Document and Entity Information</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>NoRounding</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://www.fuelcellenergy.com/role/DocumentAndEntityInformation</RoleURI><NumberOfCols>2</NumberOfCols><NumberOfRows>11</NumberOfRows></InstanceReport>
</XBRL>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
