<SEC-DOCUMENT>0001104659-24-044306.txt : 20240405
<SEC-HEADER>0001104659-24-044306.hdr.sgml : 20240405
<ACCEPTANCE-DATETIME>20240405163311
ACCESSION NUMBER:		0001104659-24-044306
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		14
CONFORMED PERIOD OF REPORT:	20240404
ITEM INFORMATION:		Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers: Compensatory Arrangements of Certain Officers
ITEM INFORMATION:		Submission of Matters to a Vote of Security Holders
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20240405
DATE AS OF CHANGE:		20240405

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FUELCELL ENERGY INC
		CENTRAL INDEX KEY:			0000886128
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRICAL INDUSTRIAL APPARATUS [3620]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				060853042
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14204
		FILM NUMBER:		24826977

	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>8-K
<SEQUENCE>1
<FILENAME>tm2411121d1_8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
<XBRL>
<?xml version='1.0' encoding='ASCII'?>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2015-02-26" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2023" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:us-gaap="http://fasb.org/us-gaap/2023" xmlns:us-roles="http://fasb.org/us-roles/2023" xmlns:country="http://xbrl.sec.gov/country/2023" xmlns:srt="http://fasb.org/srt/2023" xmlns:fcel="http://fuelcellenergy.com/20240404">
<head>
     <title></title>
<meta http-equiv="Content-Type" content="text/html"/>
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02C_US%2DGAAP%2D2023 -->
<!-- Field: Set; Name: xdx; ID: xdx_031_fcel_fuelcellenergy.com_20240404 -->
<!-- Field: Set; Name: xdx; ID: xdx_042_20240404_20240404 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DAmendmentFlag_false -->
<!-- Field: Set; Name: xdx; ID: xdx_058_edei%2D%2DEntityCentralIndexKey_0000886128 -->
<!-- Field: Set; Name: xdx; ID: xdx_06B_USD_1_iso4217%2D%2DUSD -->
<!-- Field: Set; Name: xdx; ID: xdx_062_Shares_2_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_06D_USDPShares_3_iso4217%2D%2DUSD_xbrli%2D%2Dshares -->
<body style="font: 10pt Times New Roman, Times, Serif">
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="AsOf2024-04-04" id="Fact000003" name="dei:AmendmentFlag">false</ix:nonNumeric>
  <ix:nonNumeric contextRef="AsOf2024-04-04" id="Fact000004" name="dei:EntityCentralIndexKey">0000886128</ix:nonNumeric>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="fcel-20240404.xsd" xlink:type="simple"/>
  </ix:references>
 <ix:resources>
    <xbrli:context id="AsOf2024-04-04">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000886128</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-04-04</xbrli:startDate>
        <xbrli:endDate>2024-04-04</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <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>
  </ix:resources>
 </ix:header>
</div>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>

<!-- Field: Rule-Page --><div style="margin-top: 0; margin-bottom: 0; width: 100%"><div style="border-top: Black 2pt solid; border-bottom: Black 1pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>UNITED STATES</b></p>

<p style="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>WASHINGTON, D.C. 20549</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p>

<!-- Field: Rule-Page --><div style="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b></b></p>

<p style="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FORM <span id="xdx_901_edei--DocumentType_c20240404__20240404_zf5dSkQDjUCe"><ix:nonNumeric contextRef="AsOf2024-04-04" id="Fact000009" name="dei:DocumentType">8-K</ix:nonNumeric></span></b></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>

<!-- Field: Rule-Page --><div style="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CURRENT REPORT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Pursuant to Section&#160;13 or 15(d) of
the</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Securities Exchange Act of 1934</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Date of Report (Date of earliest event
reported): <span id="xdx_90D_edei--DocumentPeriodEndDate_c20240404__20240404_zlJmBZc3Q2we"><ix:nonNumeric contextRef="AsOf2024-04-04" format="ixt:datemonthdayyearen" id="Fact000010" name="dei:DocumentPeriodEndDate">April 4, 2024</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b></b></p>

<!-- Field: Rule-Page --><div style="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p>



<p style="font: 24pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><span id="xdx_907_edei--EntityRegistrantName_c20240404__20240404_zWQkapuRA9hf"><ix:nonNumeric contextRef="AsOf2024-04-04" id="Fact000011" name="dei:EntityRegistrantName">FUELCELL ENERGY, INC.</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Exact Name of Registrant as Specified
in its Charter)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<!-- Field: Rule-Page --><div style="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="vertical-align: top; width: 32%; padding-right: 1pt; text-align: center"><b><span id="xdx_903_edei--EntityIncorporationStateCountryCode_c20240404__20240404_znyLTbBfuegh"><ix:nonNumeric contextRef="AsOf2024-04-04" format="ixt-sec:stateprovnameen" id="Fact000012" name="dei:EntityIncorporationStateCountryCode">Delaware</ix:nonNumeric></span></b></td>
    <td style="vertical-align: bottom; width: 2%">&#160;</td>
    <td style="vertical-align: top; width: 32%; padding-right: 1pt; text-align: center"><b><span id="xdx_90A_edei--EntityFileNumber_c20240404__20240404_zDXLYZ3QpMNg"><ix:nonNumeric contextRef="AsOf2024-04-04" id="Fact000013" name="dei:EntityFileNumber">1-14204</ix:nonNumeric></span></b></td>
    <td style="vertical-align: bottom; width: 2%">&#160;</td>
    <td style="vertical-align: top; width: 32%; padding-right: 1pt; text-align: center"><b><span id="xdx_904_edei--EntityTaxIdentificationNumber_c20240404__20240404_zc8537HyynLi"><ix:nonNumeric contextRef="AsOf2024-04-04" id="Fact000014" name="dei:EntityTaxIdentificationNumber">06-0853042</ix:nonNumeric></span></b></td></tr>
<tr>
    <td style="vertical-align: top">
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1pt 0pt 0; text-align: center"><b>(State or Other Jurisdiction
        of</b></p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1pt 0pt 0; text-align: center"><b>Incorporation)</b></p></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: top">
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1pt 0pt 0; text-align: center"><b>(Commission</b></p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1pt 0pt 0; text-align: center"><b>File Number)</b></p></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: top">
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1pt 0pt 0; text-align: center"><b>(IRS Employer</b></p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1pt 0pt 0; text-align: center"><b>Identification No.)</b></p></td></tr>
<tr>
    <td colspan="3">&#160;</td>
    <td colspan="2">&#160;</td></tr>
<tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: top">
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3pt 0pt 0; text-align: center"><b><span id="xdx_909_edei--EntityAddressAddressLine1_c20240404__20240404_zWyFcxmd8CYg"><ix:nonNumeric contextRef="AsOf2024-04-04" id="Fact000015" name="dei:EntityAddressAddressLine1">3 Great Pasture Road</ix:nonNumeric></span></b></p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3pt 0pt 0; text-align: center"><b><span id="xdx_90E_edei--EntityAddressCityOrTown_c20240404__20240404_z0pOjdtyS4P4"><ix:nonNumeric contextRef="AsOf2024-04-04" id="Fact000016" name="dei:EntityAddressCityOrTown">Danbury</ix:nonNumeric></span>, <span id="xdx_90F_edei--EntityAddressStateOrProvince_c20240404__20240404_zXsz92MalC46"><ix:nonNumeric contextRef="AsOf2024-04-04" format="ixt-sec:stateprovnameen" id="Fact000017" name="dei:EntityAddressStateOrProvince">Connecticut</ix:nonNumeric></span></b></p></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 1pt; text-align: center"><b><span id="xdx_900_edei--EntityAddressPostalZipCode_c20240404__20240404_zeQ7tItE5toa"><ix:nonNumeric contextRef="AsOf2024-04-04" id="Fact000018" name="dei:EntityAddressPostalZipCode">06810</ix:nonNumeric></span></b></td></tr>
<tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: top; padding-right: 3pt; text-align: center"><span style="font-size: 10pt"><b>(Address of Principal Executive Offices)</b></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: top; padding-right: 1pt; text-align: center"><span style="font-size: 10pt"><b>(Zip Code)</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Registrant&#8217;s telephone
number, including area code: (<span id="xdx_90D_edei--CityAreaCode_c20240404__20240404_z7Er2OYxCV6i"><ix:nonNumeric contextRef="AsOf2024-04-04" id="Fact000019" name="dei:CityAreaCode">203</ix:nonNumeric></span>)&#160;<span id="xdx_908_edei--LocalPhoneNumber_c20240404__20240404_zDAMGwcNmM0b"><ix:nonNumeric contextRef="AsOf2024-04-04" id="Fact000020" name="dei:LocalPhoneNumber">825-6000</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Not Applicable</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(Former Name or Former Address, if Changed
Since Last Report)</b></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<!-- Field: Rule-Page --><div style="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 24.5pt"><span style="font-family: Wingdings"><span id="xdx_90F_edei--WrittenCommunications_c20240404__20240404_zUptr8kh9CB7"><ix:nonNumeric contextRef="AsOf2024-04-04" format="ixt:booleanfalse" id="Fact000021" name="dei:WrittenCommunications">&#168;</ix:nonNumeric></span></span></td><td>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</td></tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 24.5pt"><span style="font-family: Wingdings"><span id="xdx_907_edei--SolicitingMaterial_c20240404__20240404_zeKlEwoeS5Mc"><ix:nonNumeric contextRef="AsOf2024-04-04" format="ixt:booleanfalse" id="Fact000022" name="dei:SolicitingMaterial">&#168;</ix:nonNumeric></span></span></td><td>Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</td></tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 24.5pt"><span style="font-family: Wingdings"><span id="xdx_904_edei--PreCommencementTenderOffer_c20240404__20240404_z6SkjGfUra8a"><ix:nonNumeric contextRef="AsOf2024-04-04" format="ixt:booleanfalse" id="Fact000023" name="dei:PreCommencementTenderOffer">&#168;</ix:nonNumeric></span></span></td><td>Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</td></tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 24.5pt"><span style="font-family: Wingdings"><span id="xdx_907_edei--PreCommencementIssuerTenderOffer_c20240404__20240404_zgbn20nqKIi9"><ix:nonNumeric contextRef="AsOf2024-04-04" format="ixt:booleanfalse" id="Fact000024" name="dei:PreCommencementIssuerTenderOffer">&#168;</ix:nonNumeric></span></span></td><td>Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</td></tr></table>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="border-top: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities registered pursuant to Section&#160;12(b) of the
Act:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="border-bottom: Black 1pt solid; width: 36%; text-align: center">Title of each class</td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 26%; text-align: center">Trading Symbol(s)</td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 36%; text-align: center">Name of each exchange on which registered</td></tr>
<tr style="vertical-align: top">
    <td style="text-align: center"><span id="xdx_90A_edei--Security12bTitle_c20240404__20240404_z9yg7T5wRJck"><ix:nonNumeric contextRef="AsOf2024-04-04" id="Fact000025" name="dei:Security12bTitle">Common Stock, $0.0001 par value per share</ix:nonNumeric></span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span id="xdx_90F_edei--TradingSymbol_c20240404__20240404_zmV4UcBtcGOk"><ix:nonNumeric contextRef="AsOf2024-04-04" id="Fact000026" name="dei:TradingSymbol">FCEL</ix:nonNumeric></span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span id="xdx_908_edei--SecurityExchangeName_c20240404__20240404_zOlieT9gqXkh"><ix:nonNumeric contextRef="AsOf2024-04-04" format="ixt-sec:exchnameen" id="Fact000027" name="dei:SecurityExchangeName">The Nasdaq Stock Market LLC</ix:nonNumeric></span> <br/>
(Nasdaq Global Market)</td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant is an emerging
growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities
Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1in 0pt 0; text-align: right; text-indent: 0">Emerging growth
company <span style="font-family: Wingdings"><span id="xdx_903_edei--EntityEmergingGrowthCompany_c20240404__20240404_z7tn6RGdKoba"><ix:nonNumeric contextRef="AsOf2024-04-04" format="ixt:booleanfalse" id="Fact000028" name="dei:EntityEmergingGrowthCompany">&#168;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check mark if the
registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to Section 13(a) of the Exchange Act. <span style="font-family: Wingdings">&#168;</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<!-- Field: Rule-Page --><div style="margin-top: 3pt; margin-bottom: 12pt; width: 100%"><div style="border-top: Black 1pt solid; border-bottom: Black 2pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>


<!-- Field: Page; Sequence: 1 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 1in"><b>Item 5.02.</b></td><td style="text-align: justify"><b>Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers;
Compensatory Arrangements of Certain Officers.</b></td></tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(e)</i></span><i>
Amendment and Restatement of the FuelCell Energy, Inc. Third Amended and Restated 2018 Omnibus Incentive Plan</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At the 2024 Annual Meeting
of Stockholders (the &#8220;Annual Meeting&#8221;) of FuelCell Energy, Inc. (the &#8220;Company&#8221;) on April 4, 2024, the Company&#8217;s
stockholders approved the amendment and restatement of the FuelCell Energy, Inc. Third Amended and Restated 2018 Omnibus Incentive Plan
(as so amended and restated, the &#8220;Fourth Amended and Restated Incentive Plan&#8221;), which had previously been approved by the
Company&#8217;s Board of Directors (the &#8220;Board&#8221;), subject to stockholder approval. Additional information regarding the results
of the Annual Meeting is set forth below under Item 5.07 of this Current Report on Form 8-K.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The purpose of the amendment
and restatement of the Third Amended and Restated 2018 Omnibus Incentive Plan was to authorize the Company to issue up to 25,000,000 additional
shares of the Company&#8217;s common stock pursuant to awards under the Fourth Amended and Restated Incentive Plan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Following the approval of
the amendment and restatement (and therefore the Fourth Amended and Restated Incentive Plan) by the Company&#8217;s stockholders at the
Annual Meeting, the Fourth Amended and Restated Incentive Plan provides the Company with the authority to issue a total of 43,333,333
shares of the Company&#8217;s common stock. The Fourth Amended and Restated Incentive Plan authorizes grants of stock options, stock appreciation
rights, restricted stock, restricted stock units, shares, performance shares, performance units, incentive awards and dividend equivalent
units to officers, other employees, directors, consultants and advisors. Up to 1,833,333 shares of the Company&#8217;s common stock may
be issued pursuant to the exercise of incentive stock options. The Board or the administrator of the Fourth Amended and Restated Incentive
Plan may terminate the Fourth Amended and Restated Incentive Plan at any time. No award may be granted under the Fourth Amended and Restated
Plan after the tenth anniversary of the approval of the Fourth Amended and Restated Plan by stockholders at the Annual Meeting.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Fourth Amended and Restated
Incentive Plan is described in detail in the Company&#8217;s definitive proxy statement filed with the Securities and Exchange Commission
on February 16, 2024. A copy of the Fourth Amended and Restated Incentive Plan is filed as Exhibit 10.1 to this Current Report on Form
8-K and is incorporated herein by reference. The description of the Fourth Amended and Restated Incentive Plan set forth above is qualified
in its entirety by reference to such materials.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 1in"><b>Item 5.07.</b></td><td style="text-align: justify"><b>Submission of Matters to a Vote of Security Holders.</b></td></tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">At the Company&#8217;s Annual
Meeting on April 4, 2024, four proposals were submitted to a vote of the holders of shares of common stock of the Company. The voting
results with respect to those four proposals were as follows:</p>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.25in">&#160;</td><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(1)</b></span></td><td style="text-align: justify"><b><span style="text-decoration: underline">Election of seven directors to serve until the 2025 Annual Meeting of Stockholders and until their successors are duly elected
and qualified.</span></b></td></tr></table>

<p style="margin-top: 0; margin-bottom: 0"><b>&#160;</b></p>

<p style="margin-top: 0; margin-bottom: 0"><b></b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><b>NAME OF DIRECTOR</b></td><td style="padding-bottom: 1pt; font-size: 10pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><b>VOTES <br/> FOR</b></td><td style="padding-bottom: 1pt; font-size: 10pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><b>VOTES <br/> AGAINST</b></td><td style="padding-bottom: 1pt; font-size: 10pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><b>ABSTENTIONS</b></td><td style="padding-bottom: 1pt; font-size: 10pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><b>BROKER <br/> NON-VOTES</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left">James H. England</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">89,481,033</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">26,345,593</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">1,230,015</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">96,928,563</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Jason Few</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">103,354,323</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">12,463,442</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,238,876</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">96,928,563</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Matthew F. Hilzinger</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">108,297,299</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,319,796</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,439,546</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">96,928,563</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Natica von Althann</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">105,943,879</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">9,703,890</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,408,872</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">96,928,563</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Cynthia Hansen</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">110,470,835</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5,258,559</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,327,247</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">96,928,563</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Donna Sims Wilson</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">91,526,953</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">24,167,974</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,361,714</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">96,928,563</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Betsy Bingham</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">108,264,957</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,432,559</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,359,125</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">96,928,563</td></tr>
  </table>
<p style="margin-top: 0; margin-bottom: 0"><b></b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5in; text-align: justify">Accordingly, each of James H. England, Jason Few, Matthew
F. Hilzinger, Natica von Althann, Cynthia Hansen, Donna Sims Wilson, and Betsy Bingham have been re-elected as directors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></p>

<!-- Field: Page; Sequence: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(2)</b></span></td><td style="text-align: justify"><b><span style="text-decoration: underline">Ratification of the selection of KPMG LLP as the Company&#8217;s independent registered public accounting firm for the fiscal
year ending October 31, 2024.</span></b></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">VOTES FOR: 180,508,389</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">VOTES AGAINST: 31,789,036</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">ABSTENTIONS:1,687,779</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">BROKER NON-VOTES: 0</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Accordingly, the selection of KPMG LLP as the Company&#8217;s
independent registered public accounting firm for the fiscal year ending October 31, 2024 has been ratified.</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="text-align: justify; width: 0.25in"/><td style="text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(3)</b></span></td><td style="text-align: justify"><b><span style="text-decoration: underline">Approval of the amendment and restatement of the FuelCell Energy, Inc. Third Amended and Restated 2018 Omnibus Incentive Plan.</span></b></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">VOTES FOR: 86,486,359</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">VOTES AGAINST: 29,209,160</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">ABSTENTIONS: 1,361,122</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">BROKER NON-VOTES: 96,928,563</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Accordingly, the amendment and restatement of the FuelCell
Energy, Inc. Third Amended and Restated 2018 Omnibus Incentive Plan has been approved by the stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="text-align: justify; width: 0.25in"/><td style="text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(4)</b></span></td><td style="text-align: justify"><b><span style="text-decoration: underline">Approval, on a non-binding advisory basis, of the compensation of the Company&#8217;s named executive officers as set forth
in the &#8220;Executive Compensation&#8221; section of the proxy statement.</span></b></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">VOTES FOR: 52,136,311</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">VOTES AGAINST: 63,057,663</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">ABSTENTIONS: 1,862,667</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">BROKER NON-VOTES: 96,928,563</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Accordingly, the compensation of the Company&#8217;s named
executive officers as set forth in the &#8220;Executive Compensation&#8221; section of the proxy statement has not been approved by the
stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<!-- Field: Page; Sequence: 3 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 1in"><b>Item 9.01.</b></td><td style="text-align: justify"><b>Financial Statements and Exhibits.</b></td></tr></table>

<p style="text-align: justify; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="text-align: justify; width: 12.25pt"/><td style="text-align: justify; width: 18pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td><td style="text-align: justify">Exhibits. The following exhibits are being filed herewith:</td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: center; width: 0.9in"><b><span style="text-decoration: underline">Exhibit<br/>
Number</span></b></td>
    <td style="text-align: justify; width: 0.1in">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Description</span></b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr>
    <td style="text-align: center; vertical-align: top"><a href="tm2411121d1_ex10-1.htm" style="-sec-extract: exhibit">10.1</a></td>
    <td style="text-align: justify; vertical-align: bottom">&#160;</td>
    <td style="text-align: justify; vertical-align: top"><a href="tm2411121d1_ex10-1.htm" style="-sec-extract: exhibit">FuelCell Energy, Inc. Fourth Amended and Restated 2018 Omnibus Incentive
    Plan, effective as of April 4, 2024.</a></td></tr>
  <tr>
    <td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="text-align: justify; vertical-align: bottom">&#160;</td>
    <td style="text-align: justify; vertical-align: top">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">104</span></td>
    <td style="text-align: justify; vertical-align: bottom">&#160;</td>
    <td style="text-align: justify; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cover Page Interactive Data File (embedded within the Inline XBRL document).</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<!-- Field: Page; Sequence: 4 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SIGNATURES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td>&#160;</td>
<td colspan="2">FUELCELL ENERGY, INC. &#160;</td></tr>
<tr style="vertical-align: bottom">
<td style="width: 50%">&#160;</td>
<td style="width: 3%">&#160;</td>
<td style="width: 47%">&#160;</td></tr>
<tr style="vertical-align: bottom">
<td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: April 5, 2024</span></td>
<td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
<td style="border-bottom: Black 1pt solid">/s/ Michael S. Bishop</td></tr>
<tr style="vertical-align: bottom">
<td>&#160;</td>
<td>&#160;</td>
<td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael S. Bishop</span></td></tr>
<tr style="vertical-align: bottom">
<td>&#160;</td>
<td>&#160;</td>
<td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Executive Vice President, Chief Financial Officer, and Treasurer</span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<!-- Field: Page; Sequence: 5; Options: Last -->
    <div style="border-bottom: Black 1pt solid; margin-top: 12pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>



<!-- Field: Set; Name: xdx; ID: xdx_08B_extensions -->
<!-- eJxFjV0KwjAQhE/QOyx5Fk1jBe2bFhWxihQRX4NdJdhmyyb+HclbGlvEZWFZZr4ZIXpiSQtTIcNxVuSwx7qptEco8IyM9oTBka3WKYRb4MU4z9r69v2BGQUGAzPqK6WD0FrvxmGZgkwGcjhQCchJmoxhuhHRV8/Ink2J1htdgbYl7JgaNug1v7qEvX6SpfrVVh2QnSGbQtyXnfwGJWMFW7rrB/HVQZ5nIuq1E4kl060JrvnTo/2SMK+wDnWuo/8bfQACPkqF -->
</body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.1
<SEQUENCE>2
<FILENAME>tm2411121d1_ex10-1.htm
<DESCRIPTION>EXHIBIT 10.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 10.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>FuelCell
Energy,&nbsp;Inc.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Fourth
Amended and Restated</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2018
Omnibus Incentive Plan</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Effective
as of April&nbsp;4, 2024</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Purposes,
History and Effective Date</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Purpose.</B>&nbsp;&nbsp;&nbsp;The
                                            FuelCell Energy,&nbsp;Inc. 2018 Omnibus Incentive Plan has two complementary purposes: (i)&nbsp;to
                                            attract and retain outstanding individuals to serve as officers, directors, employees and
                                            consultants and (ii)&nbsp;to increase shareholder value. The Plan will provide participants
                                            with incentives to increase shareholder value by offering the opportunity to acquire shares
                                            of the Company&rsquo;s common stock, receive monetary payments based on the value of such
                                            common stock, or receive other incentive compensation, on the potentially favorable terms
                                            that this Plan provides.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>History.</B>&nbsp;&nbsp;&nbsp;Prior
                                            to the effective date of this Plan, the Company had in effect the FuelCell Energy,&nbsp;Inc.
                                            Amended and Restated 2010 Equity Incentive Plan (the &ldquo;<U>Prior Plan</U>&rdquo;). Upon
                                            shareholder approval of this Plan, the Prior Plan terminated and no new awards could be granted
                                            under the Prior Plan, although awards previously granted under the Prior Plan and still outstanding
                                            continued to be subject to all terms and conditions of the Prior Plan.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Effective
                                            Date; Amendment and Restatement.</B>&nbsp;&nbsp;&nbsp;This Plan became effective, and Awards
                                            could be granted under this Plan, on and after April&nbsp;5, 2018 (the &ldquo;<U>Effective
                                            Date</U>&rdquo;), the date on which the Company&rsquo;s shareholders approved this Plan at
                                            the annual shareholders meeting. This Plan was amended and restated effective as of May&nbsp;8,
                                            2020, was further amended and restated effective as of April&nbsp;8, 2021 and May&nbsp;22,
                                            2023, and is again being amended and restated effective as of April&nbsp;4, 2024, subject
                                            to approval by the Company&rsquo;s shareholders at the Company&rsquo;s 2024 annual meeting.
                                            This Plan will terminate as provided in Section&nbsp;17.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Definitions</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capitalized
terms used and not otherwise defined in this Plan or in any Award agreement have the following meanings:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Act&rdquo;</B>&nbsp;means
                                            the Securities Act of 1933, as amended from time to time. Any reference to a specific provision
                                            of the Act shall include any successor provision thereto.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Administrator&rdquo;</B>&nbsp;means
                                            the Committee;&nbsp;<I>provided</I>&nbsp;that, to the extent the Committee has delegated
                                            authority and responsibility as an Administrator of the Plan to one or more officers of the
                                            Company as permitted by Section&nbsp;3(b), the term &ldquo;Administrator&rdquo; shall also
                                            mean such officer or officers.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Affiliate&rdquo;</B>&nbsp;has
                                            the meaning ascribed to such term in Rule&nbsp;12b-2 under the Exchange Act. Notwithstanding
                                            the foregoing, for purposes of determining those individuals to whom an Option or a Stock
                                            Appreciation Right may be granted, the term &ldquo;Affiliate&rdquo; means any entity that,
                                            directly or through one or more intermediaries, is controlled by or is under common control
                                            with, the Company within the meaning of Code Sections&nbsp;414(b)&nbsp;or (c);&nbsp;<I>provided</I>&nbsp;that,
                                            in applying such provisions, the phrase &ldquo;at least 20&nbsp;percent&rdquo; shall be used
                                            in place of &ldquo;at least 80&nbsp;percent&rdquo; each place it appears therein.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Award&rdquo;</B>&nbsp;means
                                            a grant of Options, Stock Appreciation Rights, Performance Shares, Performance Units, Stock,
                                            Restricted Stock, Restricted Stock Units, an Incentive Award, Dividend Equivalent Units or
                                            any other type of award permitted under this Plan. Any Award granted under this Plan shall
                                            be provided or made in such manner and at such time as complies with the applicable requirements
                                            of Code Section&nbsp;409A to avoid a plan failure described in Code Section&nbsp;409A(a)(1),
                                            including, without limitation, deferring payment to a specified employee or until a specified
                                            distribution event, as provided in Code Section&nbsp;409A(a)(2), and the provisions of Code
                                            Section&nbsp;409A are incorporated into this Plan to the extent necessary for any Award that
                                            is subject to Code Section&nbsp;409A to comply therewith.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 1; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Beneficial
                                            Owner&rdquo;</B>&nbsp;means a Person, with respect to any securities which:</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">such
                                            Person or any of such Person&rsquo;s Affiliates has the right to acquire (whether such right
                                            is exercisable immediately or only after the passage of time) pursuant to any agreement,
                                            arrangement or understanding, or upon the exercise of conversion rights, exchange rights,
                                            rights, warrants or options, or otherwise; provided, however, that a Person shall not be
                                            deemed the Beneficial Owner of, or to beneficially own, securities tendered pursuant to a
                                            tender or exchange offer made by or on behalf of such Person or any of such Person&rsquo;s
                                            Affiliates until such tendered securities are accepted for purchase;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">such
                                            Person or any of such Person&rsquo;s Affiliates, directly or indirectly, has the right to
                                            vote or dispose of or has &ldquo;beneficial ownership&rdquo; of (as determined pursuant to
                                            Rule&nbsp;13d-3 of the General Rules&nbsp;and Regulations under the Act), including pursuant
                                            to any agreement, arrangement or understanding; provided, however, that a Person shall not
                                            be deemed the Beneficial Owner of, or to beneficially own, any security under this clause
                                            (ii)&nbsp;as a result of an agreement, arrangement or understanding to vote such security
                                            if the agreement, arrangement or understanding: (A)&nbsp;arises solely from a revocable proxy
                                            or consent given to such Person in response to a public proxy or consent solicitation made
                                            pursuant to, and in accordance with, the applicable rules&nbsp;and regulations under the
                                            Act and (B)&nbsp;is not also then reportable on a Schedule&nbsp;13D under the Act (or any
                                            comparable or successor report); or</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">are
                                            beneficially owned, directly or indirectly, by any other Person with which such Person or
                                            any of such Person&rsquo;s Affiliates has any agreement, arrangement or understanding for
                                            the purpose of acquiring, holding, voting (except pursuant to a revocable proxy as described
                                            in clause (ii)&nbsp;above) or disposing of any voting securities of the Company.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Board&rdquo;</B>&nbsp;means
                                            the Board of Directors of the Company.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Cause&rdquo;</B>&nbsp;has
                                            the meaning given in a Participant&rsquo;s employment, retention, change of control, severance
                                            or similar agreement with the Company or any Affiliate, or if no such agreement is in effect,
                                            then (i)&nbsp;if the determination of Cause is being made prior to a Change of Control, Cause
                                            has the meaning given in the Company&rsquo;s employment policies as in effect at the time
                                            of the determination or (ii)&nbsp;if the determination of Cause is being made following a
                                            Change of Control, Cause has the meaning given in the Company&rsquo;s employment policies
                                            as in effect immediately prior to the Change of Control.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Change
                                            of Control&rdquo;</B>&nbsp;means, unless specified otherwise in an Award agreement, the occurrence
                                            of any of the following:</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
                                            Person (other than (A)&nbsp;the Company or any of its subsidiaries, (B)&nbsp;a trustee or
                                            other fiduciary holding securities under any employee benefit plan of the Company or any
                                            of its subsidiaries, (C)&nbsp;an underwriter temporarily holding securities pursuant to an
                                            offering of such securities or (D)&nbsp;a corporation owned, directly or indirectly, by the
                                            shareholders of the Company in substantially the same proportions as their ownership of stock
                                            in the Company (&ldquo;<U>Excluded Persons</U>&rdquo;)) is or becomes the Beneficial Owner,
                                            directly or indirectly, of securities of the Company (not including in the securities beneficially
                                            owned by such Person any securities acquired directly from the Company or its Affiliates
                                            after the Effective Date, pursuant to express authorization by the Board that refers to this
                                            exception) representing fifty&nbsp;percent (50%) or more of either the then outstanding shares
                                            of common stock of the Company or the combined voting power of the Company&rsquo;s then outstanding
                                            voting securities; or</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            following individuals cease for any reason to constitute a majority of the number of directors
                                            of the Company then serving: (A)&nbsp;individuals who, on the Effective Date, constituted
                                            the Board and (B)&nbsp;any new director (other than a director whose initial assumption of
                                            office is in connection with an actual or threatened election contest, including but not
                                            limited to a consent solicitation, relating to the election of directors of the Company,
                                            as such terms are used in Rule&nbsp;14a-11 of Regulation&nbsp;14A under the Act) whose appointment
                                            or election by the Board or nomination for election by the Company&rsquo;s shareholders was
                                            approved by a vote of at least two-thirds (2/3) of the directors then still in office who
                                            either were directors on the Effective Date, or whose appointment, election or nomination
                                            for election was previously so approved (collectively the &ldquo;<U>Continuing Directors</U>&rdquo;);
                                            provided, however, that individuals who are appointed to the Board pursuant to or in accordance
                                            with the terms of an agreement relating to a merger, consolidation, or share exchange involving
                                            the Company (or any direct or indirect subsidiary of the Company) shall not be Continuing
                                            Directors for purposes of this Agreement until after such individuals are first nominated
                                            for election by a vote of at least two-thirds (2/3) of the then Continuing Directors and
                                            are thereafter elected as directors by the shareholders of the Company at a meeting of shareholders
                                            held following consummation of such merger, consolidation, or share exchange; and, provided
                                            further, that in the event the failure of any such persons appointed to the Board to be Continuing
                                            Directors results in a Change of Control, the subsequent qualification of such persons as
                                            Continuing Directors shall not alter the fact that a Change of Control occurred; or</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 2; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            consummation of a merger, consolidation or share exchange of the Company with any other corporation
                                            or the issuance of voting securities of the Company in connection with a merger, consolidation
                                            or share exchange of the Company (or any direct or indirect subsidiary of the Company), in
                                            each case, which requires approval of the shareholders of the Company, other than (A)&nbsp;a
                                            merger, consolidation or share exchange which would result in the voting securities of the
                                            Company outstanding immediately prior to such merger, consolidation or share exchange continuing
                                            to represent (either by remaining outstanding or by being converted into voting securities
                                            of the surviving entity or any parent thereof) at least fifty&nbsp;percent (50%) of the combined
                                            voting power of the voting securities of the Company or such surviving entity or any parent
                                            thereof outstanding immediately after such merger, consolidation or share exchange, or (B)&nbsp;a
                                            merger, consolidation or share exchange effected to implement a recapitalization of the Company
                                            (or similar transaction) in which no Person (other than an Excluded Person) is or becomes
                                            the Beneficial Owner, directly or indirectly, of securities of the Company (not including
                                            in the securities beneficially owned by such Person any securities acquired directly from
                                            the Company or its Affiliates after the Effective Date, pursuant to express authorization
                                            by the Board that refers to this exception) representing fifty&nbsp;percent (50%) or more
                                            of either the then outstanding shares of common stock of the Company or the combined voting
                                            power of the Company&rsquo;s then outstanding voting securities; or</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            consummation of a plan of complete liquidation or dissolution of the Company or a sale or
                                            disposition by the Company of all or substantially all of the Company&rsquo;s assets (in
                                            one transaction or a series of related transactions within any period of 24 consecutive months),
                                            in each case, which requires approval of the shareholders of the Company, other than a sale
                                            or disposition by the Company of all or substantially all of the Company&rsquo;s assets to
                                            an entity at least seventy-five&nbsp;percent (75%) of the combined voting power of the voting
                                            securities of which are owned by Persons in substantially the same proportions as their ownership
                                            of the Company immediately prior to such sale.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
the foregoing, no &ldquo;Change of Control&rdquo; shall be deemed to have occurred if there is consummated any transaction or series
of integrated transactions immediately following which the record holders of the common stock of the Company immediately prior to such
transaction or series of transactions continue to own, directly or indirectly, in the same proportions as their ownership in the Company,
an entity that owns all or substantially all of the assets or voting securities of the Company immediately following such transaction
or series of transactions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
the foregoing, if an Award is considered deferred compensation subject to the provisions of Code Section&nbsp;409A, and if a payment
under such Award is triggered upon a &ldquo;Change of Control,&rdquo; then the foregoing definition shall be deemed amended as necessary
to comply with Code Section&nbsp;409A.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Code&rdquo;</B>&nbsp;means
                                            the Internal Revenue Code of 1986, as amended. Any reference to a specific provision of the
                                            Code includes any successor provision and the regulations promulgated under such provision.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(j)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Committee&rdquo;</B>&nbsp;means
                                            the Compensation Committee of the Board, any successor committee thereto, and subcommittee
                                            thereof, or such other committee of the Board that is designated by the Board with the same
                                            or similar authority. The Committee shall consist only of not fewer than two Directors, each
                                            of whom is a &ldquo;non-employee director&rdquo; within the meaning of Rule&nbsp;16b-3 promulgated
                                            under the Exchange Act.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(k)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Company&rdquo;</B>&nbsp;means
                                            FuelCell Energy,&nbsp;Inc., a Delaware corporation, or any successor thereto.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(l)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Director&rdquo;</B>&nbsp;means
                                            a member of the Board.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(m)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Disability&rdquo;</B>&nbsp;means,
                                            unless otherwise determined by the Committee in the applicable Award agreement, a finding
                                            of disability under the Company&rsquo;s long-term disability plan. Notwithstanding the foregoing,
                                            for Awards that are subject to Section&nbsp;409A of the Code, Disability shall mean that
                                            a Participant is disabled under Section&nbsp;409A(a)(2)(C)(i)&nbsp;or (ii)&nbsp;of the Code.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(n)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Dividend
                                            Equivalent Unit&rdquo;</B>&nbsp;means the right to receive a payment, in cash or Shares,
                                            equal to the cash dividends or other cash distributions paid with respect to a Share.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(o)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Effective
                                            Date&rdquo;</B>&nbsp;shall have the meaning provided in Section&nbsp;1(c).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(p)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Exchange
                                            Act&rdquo;</B>&nbsp;means the Securities Exchange Act of 1934, as amended. Any reference
                                            to a specific provision of the Exchange Act includes any successor provision and the regulations
                                            and rules&nbsp;promulgated under such provision.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(q)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Fair
                                            Market Value&rdquo;</B>&nbsp;means, per Share on a particular date, (i)&nbsp;if the Shares
                                            are listed on a national securities exchange, the last sales price on that date on the national
                                            securities exchange on which the Stock is then traded, or if no sales of Stock occur on such
                                            date, then on the last preceding date on which there was a sale on such exchange; or (ii)&nbsp;if
                                            the Shares are not listed on a national securities exchange, but are traded in an over-the-counter
                                            market, the last sales price (or, if there is no last sales price reported, the average of
                                            the closing bid and asked prices) for the Shares on that date, or on the last preceding date
                                            on which there was a sale of Shares on that market; or (iii)&nbsp;if the Shares are neither
                                            listed on a national securities exchange nor traded in an over-the-counter market, the price
                                            determined by the Administrator, in its discretion. Notwithstanding the foregoing, in the
                                            case of the sale of Shares, the actual sale price shall be the Fair Market Value of such
                                            Shares.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 3; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(r)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Incentive
                                            Award&rdquo;</B>&nbsp;means the right to receive a cash payment to the extent Performance
                                            Goals are achieved (or other requirements are met), and shall include &ldquo;Annual Incentive
                                            Awards&rdquo; as described in Section&nbsp;10 and &ldquo;Long-Term Incentive Awards&rdquo;
                                            as described in Section&nbsp;11.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(s)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Non-Employee
                                            Director&rdquo;</B>&nbsp;means a Director who is not also an employee of the Company or its
                                            Subsidiaries.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(t)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Option&rdquo;</B>&nbsp;means
                                            the right to purchase Shares at a stated price for a specified period of time.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(u)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Participant&rdquo;</B>&nbsp;means
                                            an individual selected by the Administrator to receive an Award.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Performance
                                            Goals&rdquo;</B>&nbsp;means any goals the Administrator establishes pursuant to an Award.
                                            The Performance Goals may include a threshold level of performance below which no payment
                                            will be made (or no vesting will occur), levels of performance at which specified payments
                                            will be paid (or specified vesting will occur), and a maximum level of performance above
                                            which no additional payment will be made (or at which full vesting will occur).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(w)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Performance
                                            Shares&rdquo;</B>&nbsp;means the right to receive Shares to the extent Performance Goals
                                            are achieved (or other requirements are met).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(x)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Performance
                                            Unit&rdquo;</B>&nbsp;means the right to receive a cash payment and/or Shares valued in relation
                                            to a unit that has a designated dollar value or the value of which is equal to the Fair Market
                                            Value of one or more Shares, to the extent Performance Goals are achieved (or other requirements
                                            are met).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(y)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Person&rdquo;</B>&nbsp;means
                                            any individual, firm, partnership, corporation or other entity, including any successor (by
                                            merger or otherwise) of such entity, or a group of any of the foregoing acting in concert.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(z)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Plan&rdquo;</B>&nbsp;means
                                            this FuelCell Energy,&nbsp;Inc. 2018 Omnibus Incentive Plan, as it may be amended from time
                                            to time.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(aa)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Restricted
                                            Stock&rdquo;</B>&nbsp;means Shares that are subject to a risk of forfeiture or restrictions
                                            on transfer, or both a risk of forfeiture and restrictions on transfer, which may lapse upon
                                            the achievement or partial achievement of Performance Goals or upon the completion of a period
                                            of service, or both.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(bb)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Restricted
                                            Stock Unit&rdquo;</B>&nbsp;means the right to receive a cash payment and/or Shares the value
                                            of which is equal to the Fair Market Value of one Share.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(cc)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Section&nbsp;16
                                            Participants&rdquo;</B>&nbsp;means Participants who are subject to the provisions of Section&nbsp;16
                                            of the Exchange Act.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(dd)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Share&rdquo;</B>&nbsp;means
                                            a share of Stock.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ee)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Stock&rdquo;</B>&nbsp;means
                                            the Common Stock of the Company, par value $0.0001 per share.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ff)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Stock
                                            Appreciation Right&rdquo; or &ldquo;SAR&rdquo;</B>&nbsp;means the right to receive a cash
                                            payment, and/or Shares with a Fair Market Value, equal to the appreciation of the Fair Market
                                            Value of a Share during a specified period of time.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(gg)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&ldquo;Subsidiary&rdquo;</B>&nbsp;means
                                            any corporation, limited liability company or other limited liability entity in an unbroken
                                            chain of entities beginning with the Company if each of the entities (other than the last
                                            entities in the chain) owns the stock or equity interest possessing more than fifty&nbsp;percent
                                            (50%) of the total combined voting power of all classes of stock or other equity interests
                                            in one of the other entities in the chain.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Administration</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Administration.</B>&nbsp;&nbsp;&nbsp;In
                                            addition to the authority specifically granted to the Administrator in this Plan, the Administrator
                                            has full discretionary authority to administer this Plan, including but not limited to the
                                            authority to: (i)&nbsp;interpret the provisions of this Plan or any agreement covering an
                                            Award; (ii)&nbsp;prescribe, amend and rescind rules&nbsp;and regulations relating to this
                                            Plan; (iii)&nbsp;correct any defect, supply any omission, or reconcile any inconsistency
                                            in the Plan, any Award or any agreement covering an Award in the manner and to the extent
                                            it deems desirable to carry this Plan or such Award into effect; and (iv)&nbsp;make all other
                                            determinations necessary or advisable for the administration of this Plan. Notwithstanding
                                            any provision of the Plan to the contrary, the Administrator shall have the discretion to
                                            accelerate or shorten the vesting, restriction period or performance period of an Award,
                                            in connection with a Participant&rsquo;s death, Disability, retirement or termination of
                                            employment or service with the Company for any reason. All Administrator determinations shall
                                            be made in the sole discretion of the Administrator and are final and binding on all interested
                                            parties.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 4; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delegation
                                            to Other Committees or Officers.</B>&nbsp;&nbsp;&nbsp;To the extent applicable law permits,
                                            the Board may delegate to another committee of the Board, or the Committee may delegate to
                                            one or more officers of the Company, any or all of their respective authority and responsibility
                                            as an Administrator of the Plan;&nbsp;<I>provided</I>&nbsp;that no such delegation is permitted
                                            with respect to Stock-based Awards made to Section&nbsp;16 Participants at the time any such
                                            delegated authority or responsibility is exercised unless the delegation is to another committee
                                            of the Board consisting entirely of Non-Employee Directors. If the Board or the Committee
                                            has made such a delegation, then all references to the Administrator in this Plan include
                                            such other committee or one or more officers to the extent of such delegation.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>No
                                            Liability; Indemnification.</B>&nbsp;&nbsp;&nbsp;No member of the Board or the Committee,
                                            and no officer or member of any other committee to whom a delegation under Section&nbsp;3(b)&nbsp;has
                                            been made, will be liable for any act done, or determination made, by the individual in good
                                            faith with respect to the Plan or any Award. The Company will indemnify and hold harmless
                                            each such individual as to any acts or omissions, or determinations made, in each case done
                                            or made in good faith, with respect to this Plan or any Award to the maximum extent that
                                            the law and the Company&rsquo;s By-Laws permit.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Eligibility</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Administrator may designate any of the following as a Participant from time to time, to the extent of the Administrator&rsquo;s authority:
any officer or other employee of the Company or its Affiliates; any individual that the Company or an Affiliate has engaged to become
an officer or employee; any consultant or advisor who provides services to the Company or its Affiliates; or any Director, including
a Non-Employee Director. The Administrator&rsquo;s designation of, or granting of an Award to, a Participant will not require the Administrator
to designate such individual as a Participant or grant an Award to such individual at any future time. The Administrator&rsquo;s granting
of a particular type of Award to a Participant will not require the Administrator to grant any other type of Award to such individual.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Types
of Awards; Award Agreements</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subject
to the terms of this Plan, the Administrator may grant any type of Award to any Participant it selects, but only employees of the Company
or a Subsidiary may receive grants of incentive stock options within the meaning of Code Section&nbsp;422. Awards may be granted alone
or in addition to, in tandem with, or (subject to the prohibition on repricing set forth in Section&nbsp;17(e)) in substitution for any
other Award (or any other award granted under another plan of the Company or any Affiliate, including the plan of an acquired entity).
Each Award shall be evidenced by an Award agreement, which may include such other provisions (whether or not applicable to the Award
granted to any other Participant) as the Administrator determines appropriate to the extent not otherwise prohibited by the terms of
the Plan.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Shares
Reserved under this Plan</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Plan&nbsp;Reserve.</B>&nbsp;&nbsp;&nbsp;Subject
                                            to adjustment as provided in Section&nbsp;19, an aggregate of 43,333,333 Shares, are reserved
                                            for issuance under this Plan;&nbsp;<I>provided</I>&nbsp;that only 1,833,333 of such Shares
                                            may be issued pursuant to the exercise of incentive stock options. The Shares reserved for
                                            issuance may be either authorized and unissued Shares or Shares reacquired at any time and
                                            now or hereafter held as treasury stock.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Depletion
                                            of Reserve.</B>&nbsp;&nbsp;&nbsp;The aggregate number of Shares reserved under Section&nbsp;6(a)&nbsp;shall
                                            be depleted on the date of grant of an Award by the maximum number of Shares, if any, that
                                            may be issuable under an Award as determined at the time of grant. For the avoidance of doubt,
                                            awards that may only be settled in cash (determined at the time of grant) shall not deplete
                                            the share reserve.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 5; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Replenishment
                                            of Shares Under this Plan.</B>&nbsp;&nbsp;&nbsp;If (i)&nbsp;an Award lapses, expires, terminates
                                            or is cancelled without the issuance of Shares under the Award (whether due currently or
                                            on a deferred basis), (ii)&nbsp;it is determined during or at the conclusion of the term
                                            of an Award that all or some portion of the Shares with respect to which the Award was granted
                                            will not be issuable on the basis that the conditions for such issuance will not be satisfied,
                                            (iii)&nbsp;Shares are forfeited under an Award, (iv)&nbsp;Shares are issued under any Award
                                            and the Company subsequently reacquires them pursuant to rights reserved upon the issuance
                                            of the Shares, or (v)&nbsp;an Award or a portion thereof is settled in Cash, then such Shares
                                            shall be recredited to the Plan&rsquo;s reserve and may again be used for new Awards under
                                            this Plan, but Shares recredited to the Plan&rsquo;s reserve pursuant to clause (iv)&nbsp;may
                                            not be issued pursuant to incentive stock options. Notwithstanding the foregoing, in no event
                                            shall the following Shares be recredited to the Plan&rsquo;s reserve: (i)&nbsp;Shares purchased
                                            by the Company using proceeds from Option exercises; (ii)&nbsp;Shares tendered or withheld
                                            in payment of the exercise price of an Option or as a result of the net settlement of an
                                            outstanding Stock Appreciation Right; or (iii)&nbsp;Shares tendered or withheld to satisfy
                                            federal, state or local tax withholding obligations.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Director
                                            Award Limit.</B>&nbsp;&nbsp;&nbsp;In no event shall the aggregate grant date value (determined
                                            in accordance with generally accepted accounting principles) of all Awards granted to a Non-Employee
                                            Director in a fiscal year of the Company, taken together with any cash fees paid during a
                                            calendar year to the Non-Employee Director, exceed $250,000;&nbsp;<I>provided, however</I>,
                                            that such limit shall be doubled with respect to the first year during which the Non-Employee
                                            Director first serves on the Board.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Options</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Terms.</B>&nbsp;&nbsp;&nbsp;Subject
                                            to the terms of this Plan, the Administrator will determine all terms and conditions of each
                                            Option, including but not limited to: (i)&nbsp;whether the Option is an &ldquo;incentive
                                            stock option&rdquo; which meets the requirements of Code Section&nbsp;422, or a &ldquo;nonqualified
                                            stock option&rdquo; which does not meet the requirements of Code Section&nbsp;422; (ii)&nbsp;the
                                            grant date, which may not be any day prior to the date that the Administrator approves the
                                            grant; (iii)&nbsp;the number of Shares subject to the Option; (iv)&nbsp;the exercise price,
                                            which may never be less than the Fair Market Value of the Shares subject to the Option as
                                            determined on the date of grant; (v)&nbsp;the terms and conditions of vesting and exercise;
                                            (vi)&nbsp;the term, except that an Option must terminate no later than ten (10)&nbsp;years
                                            after the date of grant; and (vii)&nbsp;the manner of payment of the exercise price.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Incentive
                                            Stock Options.</B>&nbsp;&nbsp;&nbsp;The terms of any incentive stock option should comply
                                            with the provisions of Code Section&nbsp;422 except to the extent the Administrator determines
                                            otherwise. If an Option that is intended to be an incentive stock option fails to meet the
                                            requirements thereof, the Option shall automatically be treated as a nonqualified stock option
                                            to the extent of such failure.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exercise.</B>&nbsp;&nbsp;&nbsp;To
                                            the extent permitted by the Administrator, and subject to such procedures as the Administrator
                                            may specify, the payment of the exercise price of Options may be made by (w)&nbsp;delivery
                                            of cash or other Shares or other securities of the Company (including by attestation) having
                                            a then Fair Market Value equal to the purchase price of such Shares, (x)&nbsp;by delivery
                                            (including by fax) to the Company or its designated agent of an executed irrevocable option
                                            exercise form together with irrevocable instructions to a broker-dealer to sell or margin
                                            a sufficient portion of the Shares and deliver the sale or margin loan proceeds directly
                                            to the Company to pay for the exercise price, (y)&nbsp;by surrendering the right to receive
                                            Shares otherwise deliverable to the Participant upon exercise of the Award having a Fair
                                            Market Value at the time of exercise equal to the total exercise price, or (z)&nbsp;by any
                                            combination of (w), (x)&nbsp;and/or (y).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>No
                                            Rights as Shareholder.</B>&nbsp;&nbsp;&nbsp;Except to the extent otherwise set forth in an
                                            Award agreement, a Participant shall have no rights as a holder of Stock as a result of the
                                            grant of an Option until the Option is exercised, the exercise price and applicable withholding
                                            taxes are paid and the Shares subject to the Option are issued thereunder.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Stock
Appreciation Rights</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Terms.</B>&nbsp;&nbsp;&nbsp;Subject
                                            to the terms of this Plan, the Administrator will determine all terms and conditions of each
                                            SAR, including but not limited to: (i)&nbsp;whether the SAR is granted independently of an
                                            Option or in tandem with an Option; (ii)&nbsp;the grant date, which may not be any day prior
                                            to the date that the Administrator approves the grant; (iii)&nbsp;the number of Shares to
                                            which the SAR relates; (iv)&nbsp;the grant price, which may never be less than the Fair Market
                                            Value of the Shares subject to the SAR as determined on the date of grant; (v)&nbsp;the terms
                                            and conditions of exercise or maturity, including vesting; (vi)&nbsp;the term,&nbsp;<I>provided</I>&nbsp;that
                                            an SAR must terminate no later than ten (10)&nbsp;years after the date of grant; and (vii)&nbsp;whether
                                            the SAR will be settled in cash, Shares or a combination thereof.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Tandem
                                            SARs.</B>&nbsp;&nbsp;&nbsp;If an SAR is granted in relation to an Option, then unless otherwise
                                            determined by the Administrator, the SAR shall be exercisable or shall mature at the same
                                            time or times, on the same conditions and to the extent and in the proportion, that the related
                                            Option is exercisable and may be exercised or mature for all or part of the Shares subject
                                            to the related Option. Upon exercise of any number of SARs, the number of Shares subject
                                            to the related Option shall be reduced accordingly and such Option may not be exercised with
                                            respect to that number of Shares. The exercise of any number of Options that relate to an
                                            SAR shall likewise result in an equivalent reduction in the number of Shares covered by the
                                            related SAR.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 6; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Performance
and Stock Awards</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subject
to the terms of this Plan, the Administrator will determine all terms and conditions of each award of Shares, Restricted Stock, Restricted
Stock Units, Performance Shares or Performance Units, including but not limited to: (a)&nbsp;the number of Shares and/or&nbsp;units to
which such Award relates; (b)&nbsp;whether, as a condition for the Participant to realize all or a portion of the benefit provided under
the Award, one or more Performance Goals must be achieved during such period as the Administrator specifies; (c)&nbsp;the length of the
vesting and/or performance period and, if different, the date on which payment of the benefit provided under the Award will be made;
(d)&nbsp;with respect to Performance Units, whether to measure the value of each unit in relation to a designated dollar value or the
Fair Market Value of one or more Shares; (e)&nbsp;with respect to Restricted Stock Units and Performance Units, whether to settle such
Awards in cash, in Shares (including Restricted Stock), or in a combination of cash and Shares; (f)&nbsp;whether dividends will be paid
on Restricted Stock or Performance Shares,&nbsp;<I>provided, however,</I>&nbsp;that any dividends paid on Restricted Stock or Performance
Shares will be accumulated and paid if and only to the same extent as the Restricted Stock or Performance Shares vest.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>10.&nbsp;&nbsp;&nbsp;&nbsp;Annual
Incentive Awards</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subject
to the terms of this Plan, the Administrator will determine all terms and conditions of an Annual Incentive Award, including but not
limited to the Performance Goals, performance period, the potential amount payable and the timing of payment; provided that the Administrator
must require that payment of all or any portion of the amount subject to the Annual Incentive Award is contingent on the achievement
or partial achievement of one or more Performance Goals during the period the Administrator specifies, although the Administrator may
specify that all or a portion of the Performance Goals subject to an Award are deemed achieved upon a Participant&rsquo;s death, Disability,
retirement, or such other circumstances as the Administrator may specify, if applicable; and&nbsp;<I>provided further</I>&nbsp;that any
performance period applicable to an Annual Incentive Award must relate to a period of at least one year. Notwithstanding the foregoing,
nothing hereunder shall preclude or limit the Company or the Administrator from granting annual incentive awards that are solely payable
in cash outside of the terms of the Plan.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>11.&nbsp;&nbsp;&nbsp;&nbsp;Long-Term
Incentive Awards</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subject
to the terms of this Plan, the Administrator will determine all terms and conditions of a Long-Term Incentive Award, including but not
limited to the Performance Goals, performance period (which must be more than one year), the potential amount payable, and the timing
of payment;&nbsp;<I>provided</I>&nbsp;that the Administrator must require that payment of all or any portion of the amount subject to
the Long-Term Incentive Award is contingent on the achievement or partial achievement of one or more Performance Goals during the period
the Administrator specifies, although the Administrator may specify that all or a portion of the Performance Goals subject to an Award
are deemed achieved upon a Participant&rsquo;s death, Disability, retirement, or such other circumstances as the Administrator may specify,
if applicable, or such other circumstances as the Administrator may specify. Notwithstanding the foregoing, nothing hereunder shall preclude
or limit the Company or the Administrator from granting long-term incentive awards that are solely payable in cash outside of the terms
of the Plan.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>12.&nbsp;&nbsp;&nbsp;&nbsp;Dividend
Equivalent Units</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subject
to the terms of this Plan, the Administrator will determine all terms and conditions of each award of Dividend Equivalent Units, including
but not limited to whether: (a)&nbsp;such Award will be granted in tandem with another Award; (b)&nbsp;payment of the Award will be made
concurrently with dividend payments or credited to an account for the Participant which provides for the deferral of such amounts until
a stated time; (c)&nbsp;the Award will be settled in cash or Shares; and (d)&nbsp;as a condition for the Participant to realize all or
a portion of the benefit provided under the Award, one or more Performance Goals must be achieved during such period as the Administrator
specifies;&nbsp;<I>provided</I>&nbsp;that Dividend Equivalent Units may not be granted in connection with an Option or Stock Appreciation
Right; and&nbsp;<I>provided further</I>&nbsp;that no Dividend Equivalent Unit granted in tandem with another Award shall include vesting
provisions more favorable to the Participant than the vesting provisions, if any, to which the tandem Award is subject; and&nbsp;<I>provided
further</I>&nbsp;that no Dividend Equivalent Unit relating to another Award shall provide for payment with respect to such other Award
prior to its vesting.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 7; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>13.&nbsp;&nbsp;&nbsp;Other
Stock-Based Awards</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subject
to the terms of this Plan, the Administrator may grant to a Participant shares of unrestricted Stock as replacement for other compensation
to which the Participant is entitled, such as in payment of director fees, in lieu of cash compensation, in exchange for cancellation
of a compensation right, or as a bonus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>14.&nbsp;&nbsp;&nbsp;Minimum
Vesting Periods</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
any provision of the Plan to the contrary, all Awards shall have a minimum vesting period of one (1)&nbsp;year from the date of grant,
provided that Awards with respect to up to five&nbsp;percent (5%) of the total number of Shares reserved pursuant to Section&nbsp;6(a)&nbsp;shall
not be subject to such minimum vesting period. For purposes of Awards granted to Non-Employee Directors, &ldquo;one (1)&nbsp;year&rdquo;
may mean the period of time from one annual shareholders meeting to the next annual shareholders meeting, provided that such period of
time is not less than 50 weeks.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>15.&nbsp;&nbsp;&nbsp;Transferability</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Awards
are not transferable other than by will or the laws of descent and distribution, unless and to the extent the Administrator allows a
Participant to: (a)&nbsp;designate in writing a beneficiary to exercise the Award or receive payment under the Award after the Participant&rsquo;s
death; (b)&nbsp;transfer an Award to the former spouse of the Participant as required by a domestic relations order incident to a divorce;
or (c)&nbsp;transfer an Award; provided, however, that with respect to clause (c)&nbsp;above the Participant may not receive consideration
for such a transfer of an Award.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>16.&nbsp;&nbsp;&nbsp;Termination
of Employment</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Effect
                                            of Termination on Awards.</B>&nbsp;&nbsp;&nbsp;Except as otherwise provided in any Award
                                            or employment agreement or as determined by the Committee at the time of such termination:</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
termination of employment or service for Cause, Participant shall forfeit all outstanding Awards immediately upon such termination. For
the avoidance of doubt, Participant will be prohibited from exercising any Stock Options or SARs on his or her termination date.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
Participant&rsquo;s employment or service terminates by reason of Participant&rsquo;s death or Disability (at a time when Participant
could not have been terminated for Cause), Participant shall forfeit the unvested portion of any Award, and any vested Options or SARs
shall remain exercisable until the earlier of the Award&rsquo;s original expiration date or twelve (12) months from the date of Participant&rsquo;s
termination.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
Participant&rsquo;s employment or service terminates for any reason other than Cause, death or Disability (at a time when Participant
could not have been terminated for Cause), then Participant shall forfeit the unvested portion of any Award, and any vested Options or
SARs shall remain exercisable until the earlier of the Award&rsquo;s original expiration date or three (3)&nbsp;months from the date
of Participant&rsquo;s termination.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Definition
                                            of Termination.</B>&nbsp;&nbsp;&nbsp;Unless determined otherwise by the Administrator or
                                            set forth in an Award agreement, for purposes of the Plan and all Awards, the following rules&nbsp;shall
                                            apply:</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
Participant who transfers employment between the Company and its Affiliates, or between Affiliates, will not be considered to have terminated
employment;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
Participant who ceases to be a Non-Employee Director because he or she becomes an employee of the Company or an Affiliate shall not be
considered to have ceased service as a Director with respect to any Award until such Participant&rsquo;s termination of employment with
the Company and its Affiliates;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
Participant who ceases to be employed by the Company or an Affiliate and immediately thereafter becomes a Non-Employee Director, a non-employee
director of an Affiliate, or a consultant to the Company or any Affiliate shall not be considered to have terminated employment until
such Participant&rsquo;s service as a director of, or consultant to, the Company and its Affiliates has ceased; and</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 8; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
Participant employed by an Affiliate will be considered to have terminated employment when such entity ceases to be an Affiliate.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
Participant&rsquo;s authorized leave of absence shall not constitute termination of employment. However, if a leave of absence exceeds
90&nbsp;days, vesting of any outstanding Awards under this Plan may be suspended until Participant returns to work, as determined by
the Administrator.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
the foregoing, for purposes of an Award that is subject to Code Section&nbsp;409A, if a Participant&rsquo;s termination of employment
or service triggers the payment of compensation under such Award, then the Participant will be deemed to have terminated employment or
service upon his or her &ldquo;separation from service&rdquo; within the meaning of Code Section&nbsp;409A. Notwithstanding any other
provision in this Plan or an Award to the contrary, if any Participant is a &ldquo;specified employee&rdquo; within the meaning of Code
Section&nbsp;409A as of the date of his or her &ldquo;separation from service&rdquo; within the meaning of Code Section&nbsp;409A, then,
to the extent required by Code Section&nbsp;409A, any payment made to the Participant on account of such separation from service shall
not be made before a date that is six&nbsp;months after the date of the separation from service.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>17.&nbsp;&nbsp;&nbsp;Termination
and Amendment of Plan; Amendment, Modification or Cancellation of Awards</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Term
                                            of Plan.</B>&nbsp;&nbsp;&nbsp;Unless the Board earlier terminates this Plan pursuant to Section&nbsp;17(b),
                                            this Plan will terminate upon the date that is ten (10)&nbsp;years from the date of its most
                                            recent approval by the Company&rsquo;s shareholders.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Termination
                                            and Amendment.</B>&nbsp;&nbsp;&nbsp;The Board or the Administrator may amend, alter, suspend,
                                            discontinue or terminate this Plan at any time, subject to the following limitations:</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
Board must approve any amendment of this Plan to the extent the Company determines such approval is required by: (A)&nbsp;prior action
of the Board, (B)&nbsp;applicable corporate law, or (C)&nbsp;any other applicable law;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">shareholders
must approve any amendment of this Plan to the extent the Company determines such approval is required by: (A)&nbsp;Section&nbsp;16 of
the Exchange Act, (B)&nbsp;the Code, (C)&nbsp;the listing requirements of any principal securities exchange or market on which the Shares
are then traded, or (D)&nbsp;any other applicable law; and</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">shareholders
must approve any of the following Plan amendments: (A)&nbsp;an amendment to materially increase any number of Shares specified in Section&nbsp;6(a)&nbsp;(except
as permitted by Section&nbsp;19), or (B)&nbsp;an amendment that would diminish the protections afforded by Section&nbsp;17(e).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amendment,
                                            Modification, Cancellation and Disgorgement of Awards.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
as provided in Section&nbsp;17(e)&nbsp;and subject to the requirements of this Plan, the Administrator may modify, amend or cancel any
Award;&nbsp;<I>provided</I>&nbsp;that, except as otherwise provided in the Plan or the Award agreement, any modification or amendment
that materially diminishes the rights of the Participant, or the cancellation of an Award, shall be effective only if agreed to by the
Participant or any other person(s)&nbsp;as may then have an interest in such Award, but the Administrator need not obtain Participant
(or other interested party) consent for the modification, amendment or cancellation of an Award pursuant to the provisions of subsection
(ii)&nbsp;or Section&nbsp;19 or as follows: (A)&nbsp;to the extent the Administrator deems such action necessary to comply with any applicable
law or the listing requirements of any principal securities exchange or market on which the Shares are then traded; (B)&nbsp;to the extent
the Administrator deems necessary to preserve favorable accounting or tax treatment of any Award for the Company; or (C)&nbsp;to the
extent the Administrator determines that such action does not materially and adversely affect the value of an Award or that such action
is in the best interest of the affected Participant (or any other person(s)&nbsp;as may then have an interest in the Award). Notwithstanding
the foregoing, unless determined otherwise by the Administrator, any such amendment shall be made in a manner that will enable an Award
intended to be exempt from Code Section&nbsp;409A to continue to be so exempt, or to enable an Award intended to comply with Code Section&nbsp;409A
to continue to so comply.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
anything to the contrary in an Award agreement, the Administrator shall have full power and authority to terminate or cause the Participant
to forfeit the Award, and require the Participant to disgorge to the Company any gains attributable to the Award, if the Participant
engages in any action constituting, as determined by the Administrator in its discretion, Cause for termination, or a breach of any Award
agreement or any other agreement between the Participant and the Company or an Affiliate concerning non-competition, non-solicitation,
confidentiality, trade secrets, intellectual property, non-disparagement or similar obligations.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 9; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
Awards granted pursuant to this Plan, and any Stock issued or cash paid pursuant to an Award, shall be subject to any recoupment or clawback
policy that is adopted by, or any recoupment or similar requirement otherwise made applicable by law, regulation or listing standards
to, the Company from time to time.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Survival
                                            of Authority and Awards.</B>&nbsp;&nbsp;&nbsp;Notwithstanding the foregoing, the authority
                                            of the Board and the Administrator under this Section&nbsp;17 and to otherwise administer
                                            the Plan with respect to then-outstanding Awards will extend beyond the date of this Plan&rsquo;s
                                            termination. In addition, termination of this Plan will not affect the rights of Participants
                                            with respect to Awards previously granted to them, and all unexpired Awards will continue
                                            in force and effect after termination of this Plan except as they may lapse or be terminated
                                            by their own terms and conditions.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Repricing
                                            and Backdating Prohibited.</B>&nbsp;&nbsp;&nbsp;Notwithstanding anything in this Plan to
                                            the contrary, and except for the adjustments provided for in Section&nbsp;19, neither the
                                            Administrator nor any other person may (i)&nbsp;amend the terms of outstanding Options or
                                            SARs to reduce the exercise or grant price of such outstanding Options or SARs; (ii)&nbsp;cancel
                                            outstanding Options or SARs in exchange for Options or SARs with an exercise or grant price
                                            that is less than the exercise or grant price of the original Options or SARs; or (iii)&nbsp;cancel
                                            outstanding Options or SARs with an exercise or grant price above the current Fair Market
                                            Value of a Share in exchange for cash or other securities. In addition, the Administrator
                                            may not make a grant of an Option or SAR with a grant date that is effective prior to the
                                            date the Administrator takes action to approve such Award.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Foreign
                                            Participation.</B>&nbsp;&nbsp;&nbsp;To assure the viability of Awards granted to Participants
                                            employed or residing in foreign countries, the Administrator may provide for such special
                                            terms as it may consider necessary or appropriate to accommodate differences in local law,
                                            tax policy, accounting or custom. Moreover, the Administrator may approve such supplements
                                            to, or amendments, restatements or alternative versions of, this Plan as it determines is
                                            necessary or appropriate for such purposes. Any such amendment, restatement or alternative
                                            versions that the Administrator approves for purposes of using this Plan in a foreign country
                                            will not affect the terms of this Plan for any other country. In addition, all such supplements,
                                            amendments, restatements or alternative versions must comply with the provisions of Section&nbsp;17(b)(ii).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>18.&nbsp;&nbsp;&nbsp;Taxes</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Withholding.</B>&nbsp;&nbsp;&nbsp;In
                                            the event the Company or one of its Affiliates is required to withhold any Federal, state
                                            or local taxes or other amounts in respect of any income recognized by a Participant as a
                                            result of the grant, vesting, payment or settlement of an Award or disposition of any Shares
                                            acquired under an Award, the Company may deduct (or require an Affiliate to deduct) from
                                            any payments of any kind otherwise due the Participant cash, or with the consent of the Administrator,
                                            Shares otherwise deliverable or vesting under an Award, to satisfy such tax or other obligations.
                                            Alternatively, the Company or its Affiliate may require such Participant to pay to the Company
                                            or its Affiliate, in cash, promptly on demand, or make other arrangements satisfactory to
                                            the Company or its Affiliate regarding the payment to the Company or its Affiliate of the
                                            aggregate amount of any such taxes and other amounts. If Shares are deliverable upon exercise
                                            or payment of an Award, then the Administrator may permit a Participant to satisfy all or
                                            a portion of the Federal, state and local withholding tax obligations arising in connection
                                            with such Award by electing to (i)&nbsp;have the Company or its Affiliate withhold Shares
                                            otherwise issuable under the Award, (ii)&nbsp;tender back Shares received in connection with
                                            such Award or (iii)&nbsp;deliver other previously owned Shares, in each case having a Fair
                                            Market Value equal to the amount to be withheld;&nbsp;<I>provided</I>&nbsp;that the amount
                                            to be withheld in Shares may not exceed the total maximum statutory tax withholding obligations
                                            associated with the transaction to the extent needed for the Company and its Affiliates to
                                            avoid an accounting charge. If an election is provided, the election must be made on or before
                                            the date as of which the amount of tax to be withheld is determined and otherwise as the
                                            Administrator requires. In any case, the Company and its Affiliates may defer making payment
                                            or delivery under any Award if any such tax may be pending unless and until indemnified to
                                            its satisfaction.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>No
                                            Guarantee of Tax Treatment.</B>&nbsp;&nbsp;&nbsp;Notwithstanding any provisions of this Plan
                                            to the contrary, the Company does not guarantee to any Participant or any other Person with
                                            an interest in an Award that (i)&nbsp;any Award intended to be exempt from Code Section&nbsp;409A
                                            shall be so exempt, (ii)&nbsp;any Award intended to comply with Code Section&nbsp;409A or
                                            Code Section&nbsp;422 shall so comply, or (iii)&nbsp;any Award shall otherwise receive a
                                            specific tax treatment under any other applicable tax law, nor in any such case will the
                                            Company or any Affiliate be required to indemnify, defend or hold harmless any individual
                                            with respect to the tax consequences of any Award.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 10; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>19.&nbsp;&nbsp;&nbsp;Adjustment
and Change of Control Provisions</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Adjustment
                                            of Shares.</B>&nbsp;&nbsp;&nbsp;If (i)&nbsp;the Company shall at any time be involved in
                                            a merger or other transaction in which the Shares are changed or exchanged; (ii)&nbsp;the
                                            Company shall subdivide or combine the Shares or the Company shall declare a dividend payable
                                            in Shares, other securities (other than stock purchase rights issued pursuant to a shareholder
                                            rights agreement) or other property; (iii)&nbsp;the Company shall effect a cash dividend
                                            the amount of which, on a per Share basis, exceeds ten&nbsp;percent (10%) of the Fair Market
                                            Value of a Share at the time the dividend is declared, or the Company shall effect any other
                                            dividend or other distribution on the Shares in the form of cash, or a repurchase of Shares,
                                            that the Board determines by resolution is special or extraordinary in nature or that is
                                            in connection with a transaction that the Company characterizes publicly as a recapitalization
                                            or reorganization involving the Shares; or (iv)&nbsp;any other event shall occur, which,
                                            in the case of this clause (iv), in the judgment of the Administrator necessitates an adjustment
                                            to prevent dilution or enlargement of the benefits or potential benefits intended to be made
                                            available under this Plan, then the Administrator shall, in such manner as it may deem equitable
                                            to prevent dilution or enlargement of the benefits or potential benefits intended to be made
                                            available under this Plan, adjust any or all of: (A)&nbsp;the number and type of Shares subject
                                            to this Plan (including the number and type of Shares described in Sections&nbsp;6(a)&nbsp;and
                                            (c)) and which may after the event be made the subject of Awards; (B)&nbsp;the number and
                                            type of Shares subject to outstanding Awards; (C)&nbsp;the grant, purchase, or exercise price
                                            with respect to any Award; and (D)&nbsp;the Performance Goals of an Award. In any such case,
                                            the Administrator may also (or in lieu of the foregoing) make provision for a cash payment
                                            to the holder of an outstanding Award in exchange for the cancellation of all or a portion
                                            of the Award (without the consent of the holder of an Award) in an amount determined by the
                                            Administrator effective at such time as the Administrator specifies (which may be the time
                                            such transaction or event is effective). However, in each case, with respect to Awards of
                                            incentive stock options, no such adjustment may be authorized to the extent that such authority
                                            would cause this Plan to violate Code Section&nbsp;422(b). Further, the number of Shares
                                            subject to any Award payable or denominated in Shares must always be a whole number. In any
                                            event, previously granted Options or SARs are subject to only such adjustments as are necessary
                                            to maintain the relative proportionate interest the Options and SARs represented immediately
                                            prior to any such event and to preserve, without exceeding, the value of such Options or
                                            SARs.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Without
limitation, in the event of any reorganization, merger, consolidation, combination or other similar corporate transaction or event, whether
or not constituting a Change of Control (other than any such transaction in which the Company is the continuing corporation and in which
the outstanding Stock is not being converted into or exchanged for different securities, cash or other property, or any combination thereof),
the Administrator may substitute, on an equitable basis as the Administrator determines, for each Share then subject to an Award and
the Shares subject to this Plan (if the Plan will continue in effect), the number and kind of shares of stock, other securities, cash
or other property to which holders of Stock are or will be entitled in respect of each Share pursuant to the transaction.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
the foregoing, in the case of a stock dividend (other than a stock dividend declared in lieu of an ordinary cash dividend) or subdivision
or combination of the Shares (including a reverse stock split), if no action is taken by the Administrator, adjustments contemplated
by this subsection that are proportionate shall nevertheless automatically be made as of the date of such stock dividend or subdivision
or combination of the Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Issuance
                                            or Assumption.</B>&nbsp;&nbsp;&nbsp;Notwithstanding any other provision of this Plan, and
                                            without affecting the number of Shares otherwise reserved or available under this Plan, in
                                            connection with any merger, consolidation, acquisition of property or stock, or reorganization,
                                            the Administrator may authorize the issuance or assumption of awards under this Plan upon
                                            such terms and conditions as it may deem appropriate.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Effect
                                            of Change of Control.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
a Change of Control, if the successor or surviving corporation (or parent thereof) so agrees, then, without the consent of any Participant
(or other person with rights in an Award), some or all outstanding Awards may be assumed, or replaced with the same type of award with
similar terms and conditions, by the successor or surviving corporation (or parent thereof) in the Change of Control transaction. If
applicable, each Award which is assumed by the successor or surviving corporation (or parent thereof) shall be appropriately adjusted,
immediately after such Change of Control, to apply to the number and class of securities which would have been issuable to the Participant
upon the consummation of such Change of Control had the Award been exercised, vested or earned immediately prior to such Change of Control,
and such other appropriate adjustments in the terms and conditions of the Award shall be made. Upon the Participant&rsquo;s termination
of employment (A)&nbsp;by the successor or surviving corporation without Cause, (B)&nbsp;by reason of death or Disability, or (C)&nbsp;by
the Participant for &ldquo;good reason,&rdquo; as defined in any employment, retention, change of control, severance or similar agreement
between the Participant and the Company or any Affiliate, if any, in any case within twenty-four (24) months following the Change of
Control, all of the Participant&rsquo;s Awards that are in effect as of the date of such termination shall be vested in full or deemed
earned in full (assuming target performance goals provided under such Award were met, if applicable) effective on the date of such termination.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 11; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
the extent the purchaser, successor or surviving entity (or parent thereof) in the Change of Control transaction does not assume the
Awards or issue replacement awards as provided in clause (i)&nbsp;(including, for the avoidance of doubt, by reason of Participant&rsquo;s
termination of employment in connection with the Change of Control), then immediately prior to the date of the Change of Control:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(A)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
                                            Option or SAR that is then held by a Participant who is employed by or in the service of
                                            the Company or an Affiliate shall become immediately and fully vested, and, unless otherwise
                                            determined by the Board or Administrator, all Options and SARs shall be cancelled on the
                                            date of the Change of Control in exchange for a cash payment equal to the excess of the Change
                                            of Control Price (as defined below) of the Shares covered by the Option or SAR that is so
                                            cancelled over the purchase or grant price of such Shares under the Award;&nbsp;<I>provided,
                                            however,</I>&nbsp;that all Options and SARs that have a purchase or grant price that is less
                                            than the Change of Control Price shall be cancelled for no consideration;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(B)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restricted
                                            Stock, Restricted Stock Units and Deferred Stock Rights (that are not Performance Awards)
                                            that are not then vested shall vest;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(C)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
                                            Performance Awards that are earned but not yet paid shall be paid, and all Performance Awards
                                            for which the performance period has not expired shall be cancelled in exchange for a cash
                                            payment equal to the amount that would have been due under such Award(s), valued at either
                                            (i)&nbsp;based on the level of achievement of the Performance Goals that had been met on
                                            the date immediately prior to the date of the Change in Control or (ii)&nbsp;assuming that
                                            the target Performance Goals had been met at the time of such Change of Control, but prorated
                                            based on the elapsed portion of the performance period as of the date of the Change of Control,
                                            whichever shall result in the greater amount.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(D)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
                                            Dividend Equivalent Units that are not vested shall vest (to the same extent as the Award
                                            granted in tandem with the Dividend Equivalent Unit, if applicable) and be paid; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(E)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
                                            other Awards that are not vested shall vest and if an amount is payable under such vested
                                            Award, such amount shall be paid in cash based on the value of the Award.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Change
of Control Price&rdquo; shall mean the per share price paid or deemed paid in the Change of Control transaction, as determined by the
Administrator. For purposes of this clause (ii), if the value of an Award is based on the Fair Market Value of a Share, Fair Market Value
shall be deemed to mean the Change of Control Price.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Parachute
                                            Payment Limitation.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
as may be set forth in a written agreement by and between the Company and the holder of an Award, in the event that the Company&rsquo;s
auditors determine that any payment or transfer by the Company under this Plan to or for the benefit of a Participant (a &ldquo;Payment&rdquo;)
would be nondeductible by the Company for federal income tax purposes because of the provisions concerning &ldquo;excess parachute payments&rdquo;
in Code Section&nbsp;280G, then the aggregate present value of all Payments shall be reduced (but not below zero) to the Reduced Amount;&nbsp;<I>provided</I>&nbsp;that
the foregoing reduction in the Payments shall not apply if the After-Tax Value to the Participant of the Payments prior to reduction
in accordance herewith is greater than the After-Tax Value to the Participant if the Payments are reduced in accordance herewith. For
purposes of this Section&nbsp;19(d), the &ldquo;Reduced Amount&rdquo; shall be the amount, expressed as a present value, which maximizes
the aggregate present value of the Payments without causing any Payment to be nondeductible by the Company because of Code Section&nbsp;280G.
For purposes of determining the After-Tax Value of the Payments, the Participant shall be deemed to pay federal income taxes and employment
taxes at the highest marginal rate of federal income and employment taxation in the calendar year in which the Payments are to be made
and state and local income taxes at the highest marginal rates of taxation in the state and locality of the Participant&rsquo;s domicile
for income tax purposes on the date the Payments are to be made, net of the maximum reduction in federal income taxes that may be obtained
from deduction of such state and local taxes.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 12; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
the Company&rsquo;s auditors determine that any Payment would be nondeductible by the Company because of Code Section&nbsp;280G, then
the Company shall promptly give the Participant notice to that effect and a copy of the detailed calculation thereof and of the Reduced
Amount and the After-Tax Value. If the present value of all Payments must be reduced under paragraph (i)&nbsp;to the Reduced Amount,
then any such payment or benefit shall be reduced or eliminated by applying the following principles, in order: (1)&nbsp;the payment
or benefit with the higher ratio of the parachute payment value to present economic value (determined using reasonable actuarial assumptions)
shall be reduced or eliminated before a payment or benefit with a lower ratio; (2)&nbsp;the payment or benefit with the later possible
payment date shall be reduced or eliminated before a payment or benefit with an earlier payment date; and (3)&nbsp;cash payments shall
be reduced prior to non-cash benefits;&nbsp;<I>provided</I>&nbsp;that if the foregoing order of reduction or elimination would violate
Section&nbsp;409A of the Code, then the reduction shall be made pro&nbsp;rata among the payment or benefits (on the basis of the relative
present value of the parachute payments). For purposes of this Section&nbsp;19(d), present value shall be determined in accordance with
Code Section&nbsp;280G(d)(4). All determinations made by the Company&rsquo;s auditors under this Section&nbsp;19(d)&nbsp;shall be binding
upon the Company and the Participant and shall be made within sixty (60) days of the date when a Payment becomes payable or transferable.
As promptly as practicable following such determination hereunder, the Company shall pay or transfer to or for the benefit of the Participant
such amounts as are then due to him or her under this Plan and shall promptly pay or transfer to or for the benefit of the Participant
in the future such amounts as become due to him or her under this Plan.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result of uncertainty in the application of Code Section&nbsp;280G at the time of an initial determination by the Company&rsquo;s auditors
hereunder, it is possible that Payments will have been made by the Company that should not have been made (an &ldquo;Overpayment&rdquo;)
or that additional Payments that will not have been made by the Company could have been made (an &ldquo;Underpayment&rdquo;), consistent
in each case with the calculation of the Reduced Amount hereunder. In the event that the Company&rsquo;s auditors, based upon the assertion
of a deficiency by the Internal Revenue Service against the Company or the Participant that the auditors believe has a high probability
of success, determine that an Overpayment has been made, such Overpayment shall be treated for all purposes as a loan to the Participant
which he or she shall repay to the Company, together with interest at the applicable federal rate provided in Code Section&nbsp;7872(f)(2);&nbsp;<I>provided</I>&nbsp;that
no amount shall be payable by the Participant to the Company if and to the extent that such payment would not reduce the amount subject
to taxation under Code Section&nbsp;4999. In the event that the auditors determine that an Underpayment has occurred, such Underpayment
shall promptly be paid or transferred by the Company to or for the benefit of the Participant, together with interest at the applicable
federal rate provided in Code Section&nbsp;7872(f)(2).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
purposes of this Section&nbsp;19(d), the term &ldquo;Company&rdquo; shall include affiliated corporations to the extent determined by
the Company&rsquo;s auditors in accordance with Code Section&nbsp;280G(d)(5).</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Certain
                                            Modifications.</B>&nbsp;&nbsp;&nbsp;Notwithstanding anything contained in this Section&nbsp;19,
                                            the Board may, in its sole and absolute discretion, amend, modify or rescind the provisions
                                            of this Section&nbsp;19 if it determines that the operation of this Section&nbsp;19 may prevent
                                            a transaction in which the Company, a Subsidiary or any Affiliate is a party from receiving
                                            desired tax treatment, including without limitation requiring that each Participant receive
                                            a replacement or substitute Award issued by the surviving or acquiring corporation.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>20.&nbsp;&nbsp;&nbsp;Miscellaneous</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Code
                                            Section&nbsp;409A.</B>&nbsp;&nbsp;&nbsp;Any Award granted under this Plan shall be provided
                                            or made in such manner and at such time as complies with the applicable requirements of Code
                                            Section&nbsp;409A to avoid a plan failure described in Code Section&nbsp;409A(a)(1), including,
                                            without limitation, deferring payment to a specified employee or until a specified distribution
                                            event, as provided in Code Section&nbsp;409A(a)(2), and the provisions of Code Section&nbsp;409A
                                            are incorporated into this Plan to the extent necessary for any Award that is subject to
                                            Code Section&nbsp;409A to comply therewith.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>No
                                            Right to Employment.</B>&nbsp;&nbsp;&nbsp;The issuance of an Award shall not confer upon
                                            a Participant any right with respect to continued employment or service with the Company
                                            or any Affiliate, or the right to continue as a Director.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>No
                                            Fractional Shares.</B>&nbsp;&nbsp;&nbsp;No fractional Shares or other securities may be issued
                                            or delivered pursuant to this Plan, and the Administrator may determine whether cash, other
                                            securities or other property will be paid or transferred in lieu of any fractional Shares
                                            or other securities, or whether such fractional Shares or other securities or any rights
                                            to fractional Shares or other securities will be canceled, terminated or otherwise eliminated.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Unfunded
                                            Plan; Awards Not Includable for Benefits Purposes.</B>&nbsp;&nbsp;&nbsp;This Plan is unfunded
                                            and does not create, and should not be construed to create, a trust or separate fund with
                                            respect to this Plan&rsquo;s benefits. This Plan does not establish any fiduciary relationship
                                            between the Company and any Participant or other person. To the extent any person holds any
                                            rights by virtue of an Award granted under this Plan, such rights are no greater than the
                                            rights of the Company&rsquo;s general unsecured creditors. Income recognized by a Participant
                                            pursuant to an Award shall not be included in the determination of benefits under any employee
                                            pension benefit plan (as such term is defined in Section&nbsp;3(2)&nbsp;of the Employee Retirement
                                            Income Security Act of 1974, as amended) or group insurance or other benefit plans applicable
                                            to the Participant which are maintained by the Company or any Affiliate, except as may be
                                            provided under the terms of such plans or determined by resolution of the Board.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 13; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Requirements
                                            of Law and Securities Exchange.</B>&nbsp;&nbsp;&nbsp;The granting of Awards and the issuance
                                            of Shares in connection with an Award are subject to all applicable laws, rules&nbsp;and
                                            regulations and to such approvals by any governmental agencies or national securities exchanges
                                            as may be required. Notwithstanding any other provision of this Plan or any award agreement,
                                            the Company has no liability to deliver any Shares under this Plan or make any payment unless
                                            such delivery or payment would comply with all applicable laws and the applicable requirements
                                            of any securities exchange or similar entity, and unless and until the Participant has taken
                                            all actions required by the Company in connection therewith. The Company may impose such
                                            restrictions on any Shares issued under the Plan as the Company determines necessary or desirable
                                            to comply with all applicable laws, rules&nbsp;and regulations or the requirements of any
                                            national securities exchanges.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Governing
                                            Law; Venue.</B>&nbsp;&nbsp;&nbsp;This Plan, and all agreements under this Plan, will be construed
                                            in accordance with and governed by the laws of the State of Delaware, without reference to
                                            any conflict of law principles. Any legal action or proceeding with respect to this Plan,
                                            any Award or any award agreement, or for recognition and enforcement of any judgment in respect
                                            of this Plan, any Award or any award agreement, may only be brought and determined in a court
                                            sitting in Fairfield County, CT.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Limitations
                                            on Actions.</B>&nbsp;&nbsp;&nbsp;Any legal action or proceeding with respect to this Plan,
                                            any Award or any award agreement, must be brought within one year (365&nbsp;days) after the
                                            day the complaining party first knew or should have known of the events giving rise to the
                                            complaint.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Construction.</B>&nbsp;&nbsp;&nbsp;Whenever
                                            any words are used herein in the masculine, they shall be construed as though they were used
                                            in the feminine in all cases where they would so apply; and wherever any words are used in
                                            the singular or plural, they shall be construed as though they were used in the plural or
                                            singular, as the case may be, in all cases where they would so apply. Titles of sections
                                            are for general information only, and this Plan is not to be construed with reference to
                                            such titles. The title, label or characterization of an Award in an award agreement or in
                                            the Company&rsquo;s public filings or other disclosures shall not be determinative as to
                                            which specific Award type is represented by the award agreement. Instead, the Administrator
                                            may determine which specific type(s)&nbsp;of Award(s)&nbsp;is (are) represented by any award
                                            agreement, at the time such Award is granted or at any time thereafter.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Severability.</B>&nbsp;&nbsp;&nbsp;If
                                            any provision of this Plan or any award agreement or any Award (a)&nbsp;is or becomes or
                                            is deemed to be invalid, illegal or unenforceable in any jurisdiction, or as to any person
                                            or Award, or (b)&nbsp;would cause this Plan, any award agreement or any Award to violate
                                            or be disqualified under any law the Administrator deems applicable, then such provision
                                            should be construed or deemed amended to conform to applicable laws, or if it cannot be so
                                            construed or deemed amended without, in the determination of the Administrator, materially
                                            altering the intent of this Plan, award agreement or Award, then such provision should be
                                            stricken as to such jurisdiction, person or Award, and the remainder of this Plan, such award
                                            agreement and such Award will remain in full force and effect.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 14; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>3
<FILENAME>fcel-20240404.xsd
<DESCRIPTION>XBRL TAXONOMY EXTENSION SCHEMA
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.22a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: +aA5w7xRiXgen8uLa3ZcWaCKSbOdzZR+OYkxtmBybalaXy0tGC8m6CMqzmwmwdkO -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2023" xmlns:us-gaap="http://fasb.org/us-gaap/2023" xmlns:srt="http://fasb.org/srt/2023" xmlns:srt-types="http://fasb.org/srt-types/2023" xmlns:fcel="http://fuelcellenergy.com/20240404" elementFormDefault="qualified" targetNamespace="http://fuelcellenergy.com/20240404">
    <annotation>
      <appinfo>
        <link:roleType roleURI="http://fuelcellenergy.com/role/Cover" id="Cover">
          <link:definition>00000001 - Document - Cover</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:linkbaseRef xlink:type="simple" xlink:href="fcel-20240404_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="fcel-20240404_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2023" schemaLocation="https://xbrl.sec.gov/dei/2023/dei-2023.xsd" />
    <import namespace="http://fasb.org/us-gaap/2023" schemaLocation="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd" />
    <import namespace="http://fasb.org/us-types/2023" schemaLocation="https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/types.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2023" schemaLocation="https://xbrl.sec.gov/country/2023/country-2023.xsd" />
    <import namespace="http://fasb.org/srt/2023" schemaLocation="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd" />
    <import namespace="http://fasb.org/srt-types/2023" schemaLocation="https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>4
<FILENAME>fcel-20240404_lab.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION LABEL LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.22a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CoverAbstract" xlink:to="dei_CoverAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CoverAbstract_lbl" xml:lang="en-US">Cover [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>5
<FILENAME>fcel-20240404_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.22a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://fuelcellenergy.com/role/Cover" xlink:href="fcel-20240404.xsd#Cover" xlink:type="simple" />
    <link:presentationLink xlink:type="extended" xlink:role="http://fuelcellenergy.com/role/Cover" xlink:title="00000001 - Document - Cover">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CoverAbstract" xlink:label="loc_deiCoverAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentType" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentDescription" xlink:label="loc_deiAmendmentDescription" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentRegistrationStatement" xlink:label="loc_deiDocumentRegistrationStatement" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentRegistrationStatement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentAnnualReport" xlink:label="loc_deiDocumentAnnualReport" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAnnualReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentQuarterlyReport" xlink:label="loc_deiDocumentQuarterlyReport" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentQuarterlyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentTransitionReport" xlink:label="loc_deiDocumentTransitionReport" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentTransitionReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentShellCompanyReport" xlink:label="loc_deiDocumentShellCompanyReport" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentShellCompanyEventDate" xlink:label="loc_deiDocumentShellCompanyEventDate" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyEventDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodStartDate" xlink:label="loc_deiDocumentPeriodStartDate" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodStartDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalPeriodFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalYearFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCurrentFiscalYearEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFileNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityRegistrantName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCentralIndexKey" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityPrimarySicNumber" xlink:label="loc_deiEntityPrimarySicNumber" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPrimarySicNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber" xlink:label="loc_deiEntityTaxIdentificationNumber" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityTaxIdentificationNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1" xlink:label="loc_deiEntityAddressAddressLine1" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine2" xlink:label="loc_deiEntityAddressAddressLine2" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine3" xlink:label="loc_deiEntityAddressAddressLine3" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine3" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown" xlink:label="loc_deiEntityAddressCityOrTown" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCityOrTown" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressStateOrProvince" xlink:label="loc_deiEntityAddressStateOrProvince" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressStateOrProvince" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCountry" xlink:label="loc_deiEntityAddressCountry" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCountry" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode" xlink:label="loc_deiEntityAddressPostalZipCode" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressPostalZipCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CountryRegion" xlink:label="loc_deiCountryRegion" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCountryRegion" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode" xlink:label="loc_deiCityAreaCode" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCityAreaCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber" xlink:label="loc_deiLocalPhoneNumber" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiLocalPhoneNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Extension" xlink:label="loc_deiExtension" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiExtension" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_WrittenCommunications" xlink:label="loc_deiWrittenCommunications" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiWrittenCommunications" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SolicitingMaterial" xlink:label="loc_deiSolicitingMaterial" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSolicitingMaterial" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementTenderOffer" xlink:label="loc_deiPreCommencementTenderOffer" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="loc_deiPreCommencementIssuerTenderOffer" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementIssuerTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle" xlink:label="loc_deiSecurity12bTitle" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12bTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_NoTradingSymbolFlag" xlink:label="loc_deiNoTradingSymbolFlag" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiNoTradingSymbolFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol" xlink:label="loc_deiTradingSymbol" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiTradingSymbol" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName" xlink:label="loc_deiSecurityExchangeName" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityExchangeName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12gTitle" xlink:label="loc_deiSecurity12gTitle" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12gTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityReportingObligation" xlink:label="loc_deiSecurityReportingObligation" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityReportingObligation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AnnualInformationForm" xlink:label="loc_deiAnnualInformationForm" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAnnualInformationForm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="loc_deiAuditedAnnualFinancialStatements" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAuditedAnnualFinancialStatements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_deiEntityWellKnownSeasonedIssuer" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityWellKnownSeasonedIssuer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_deiEntityVoluntaryFilers" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityVoluntaryFilers" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCurrentReportingStatus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityInteractiveDataCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFilerCategory" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntitySmallBusiness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityEmergingGrowthCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_deiEntityExTransitionPeriod" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityExTransitionPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentAccountingStandard" xlink:label="loc_deiDocumentAccountingStandard" />
      <link:presentationArc order="510" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAccountingStandard" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_OtherReportingStandardItemNumber" xlink:label="loc_deiOtherReportingStandardItemNumber" />
      <link:presentationArc order="520" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiOtherReportingStandardItemNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany" />
      <link:presentationArc order="530" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityShellCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityPublicFloat" xlink:label="loc_deiEntityPublicFloat" />
      <link:presentationArc order="540" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPublicFloat" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="loc_deiEntityBankruptcyProceedingsReportingCurrent" />
      <link:presentationArc order="550" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityBankruptcyProceedingsReportingCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding" />
      <link:presentationArc order="560" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="loc_deiDocumentsIncorporatedByReferenceTextBlock" />
      <link:presentationArc order="570" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentsIncorporatedByReferenceTextBlock" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>7
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.1</span><table class="report" border="0" cellspacing="2" id="idm140348199614000">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Apr. 04, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Apr.  04,  2024<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">1-14204<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">FUELCELL ENERGY, INC.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000886128<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">06-0853042<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">3 Great Pasture Road<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Danbury<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">CT<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">06810<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">203<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">825-6000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock, $0.0001 par value per share<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">FCEL<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</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_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</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_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</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_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</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_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Section 14a<br> -Number 240<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</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_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>8
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
M4$L#!!0    ( "2$A5@'04UB@0   +$    0    9&]C4')O<',O87!P+GAM
M;$V./0L",1!$_\IQO;=!P4)B0-!2L+(/>QLOD&1#LD)^OCG!CVX>;QA&WPIG
M*N*I#BV&5(_C(I(/ !47BK9.7:=N')=HI6-Y #OGD<Z,STA)8*O4'J@)I9GF
M3?X.CD:?<@X>K7A.YNJQ<&4GPZ4A!0W_<FW>J=0U[R;UEA_6\#MI7E!+ P04
M    "  DA(58=V*H2.X    K @  $0   &1O8U!R;W!S+V-O<F4N>&ULS9+!
M2L0P$(9?17)O)VW40^CFHGA2$%Q0O(5D=C?8M"$9:??M3>-N%]$'$'+)S)]O
MOH%T)D@S1GR.8\!(#M/5[/LA21,V[$ 4)$ R!_0ZU3DQY.9NC%Y3OL8]!&T^
M]!ZAY?P6/)*VFC0LP"JL1*8Z:Z2)J&F,)[PU*SY\QK[ K 'LT>- "9JZ ::6
MB>$X]QU<  N,,/KT74"[$DOU3VSI #LEY^36U#1-]21*+N_0P-O3XTM9MW)#
M(CT8S*^2DW0,N&'GR:_B[G[[P%3+V^N*YW.S;;D40G+QOKC^\+L(^]&ZG?O'
MQF=!U<&O?Z&^ %!+ P04    "  DA(58F5R<(Q &  "<)P  $P   'AL+W1H
M96UE+W1H96UE,2YX;6SM6EMSVC@4?N^OT'AG]FT+QC:!MK03<VEVV[29A.U.
M'X416(UL>621A'^_1S80RY8-[9)-NIL\!"SI^\Y%1^?H.'GS[BYBZ(:(E/)X
M8-DOV]:[MR_>X%<R)!%!,!FGK_# "J5,7K5::0##.'W)$Q+#W(*+"$MX%,O6
M7.!;&B\CUNJTV]U6A&ELH1A'9&!]7BQH0-!445IO7R"TY1\S^!7+5(UEHP$3
M5T$FN8BT\OELQ?S:WCYES^DZ'3*!;C ;6"!_SF^GY$Y:B.%4PL3 :F<_5FO'
MT=)(@(+)?90%NDGVH],5"#(-.SJ=6,YV?/;$[9^,RMIT-&T:X./Q>#BVR]*+
M<!P$X%&[GL*=]&R_I$$)M*-IT&38]MJND::JC5-/T_=]W^N;:)P*C5M/TVMW
MW=..B<:MT'@-OO%/A\.NB<:KT'3K:28G_:YKI.D6:$)&X^MZ$A6UY4#3( !8
M<';6S-(#EEXI^G64&MD=N]U!7/!8[CF)$?[&Q036:=(9EC1&<IV0!0X -\31
M3%!\KT&VBN#"DM)<D-;/*;50&@B:R('U1X(AQ=RO_?67N\FD,WJ=?3K.:Y1_
M::L!I^V[F\^3_'/HY)^GD]=-0LYPO"P)\?LC6V&')VX[$W(Z'&="?,_V]I&E
M)3+/[_D*ZTX\9Q]6EK!=S\_DGHQR([O=]EA]]D]';B/7J<"S(M>41B1%G\@M
MNN01.+5)#3(3/PB=AIAJ4!P"I DQEJ&&^+3&K!'@$WVWO@C(WXV(]ZMOFCU7
MH5A)VH3X$$8:XIQSYG/1;/L'I4;1]E6\W*.76!4!EQC?-*HU+,76>)7 \:V<
M/!T3$LV4"P9!AI<D)A*I.7Y-2!/^*Z7:_IS30/"4+R3Z2I&/:;,CIW0FS>@S
M&L%&KQMUAVC2/'K^!?F<-0H<D1L= F<;LT8AA&F[\!ZO)(Z:K<(1*T(^8ADV
M&G*U%H&V<:F$8%H2QM%X3M*T$?Q9K#63/F#([,V1=<[6D0X1DEXW0CYBSHN0
M$;\>ACA*FNVB<5@$_9Y>PTG!Z(++9OVX?H;5,VPLCO='U!=*Y \FIS_I,C0'
MHYI9";V$5FJ?JH<T/J@>,@H%\;D>/N5Z> HWEL:\4*Z">P'_T=HWPJOX@L Y
M?RY]SZ7ON?0]H=*W-R-]9\'3BUO>1FY;Q/NN,=K7-"XH8U=RS<C'5*^3*=@Y
MG\#L_6@^GO'M^MDDA*^:62TC%I!+@;-!)+C\B\KP*L0)Z&1;)0G+5--E-XH2
MGD(;;NE3]4J5U^6ON2BX/%ODZ:^A=#XLS_D\7^>TS0LS0[=R2^JVE+ZU)CA*
M]+',<$X>RPP[9SR2';9WH!TU^_9==N0CI3!3ET.X&D*^ VVZG=PZ.)Z8D;D*
MTU*0;\/YZ<5X&N(YV02Y?9A7;>?8T='[Y\%1L*/O/)8=QXCRHB'NH8:8S\-#
MAWE[7YAGE<90-!1M;*PD+$:W8+C7\2P4X&1@+: '@Z]1 O)256 Q6\8#*Y"B
M?$R,1>APYY=<7^/1DN/;IF6U;J\I=QEM(E(YPFF8$V>KRMYEL<%5'<]56_*P
MOFH]M!5.S_Y9K<B?#!%.%@L22&.4%Z9*HO,94[[G*TG$53B_13.V$I<8O./F
MQW%.4[@2=K8/ C*YNSFI>F4Q9Z;RWRT,"2Q;B%D2XDU=[=7GFYRN>B)V^I=W
MP6#R_7#)1P_E.^=?]%U#KG[VW>/Z;I,[2$R<><41 71% B.5' 86%S+D4.Z2
MD 83 <V4R43P H)DIAR F/H+O?(,N2D5SJT^.7]%+(.&3E[2)1(4BK ,!2$7
M<N/O[Y-J=XS7^BR!;814,F35%\I#B<$],W)#V%0E\Z[:)@N%V^)4S;L:OB9@
M2\-Z;ITM)__;7M0]M!<]1O.CF> >LX=SFWJXPD6L_UC6'ODRWSEPVSK> U[F
M$RQ#I'[!?8J*@!&K8KZZKT_Y)9P[M'OQ@2";_-;;I/;=X Q\U*M:I60K$3]+
M!WP?D@9CC%OT-%^/%&*MIK&MQMHQ#'F 6/,,H68XWX=%FAHSU8NL.8T*;T'5
M0.4_V]0-:/8--!R1!5XQF;8VH^1."CS<_N\-L,+$CN'MB[\!4$L#!!0    (
M "2$A5CA'/$<2P0  'T0   8    >&PO=V]R:W-H965T<R]S:&5E=#$N>&UL
MG9AA<^(V$(;_BL:]Z;0S26P+0K@4F"&$I,SE<ES@>M-V^D'8 C2Q)9\DA_#O
MNS+$IG=FS30?@F6\KQ^M5J\D>ANEG\V:<TM>TT2:OK>V-KOV?1.M><K,A<JX
MA&^62J?,0E.O?)-ISN(B*$U\&@0=/V5">H-><6^J!SV5VT1(/M7$Y&G*]/:&
M)VK3]T+O[<:36*VMN^$/>AE;\1FW7[*IAI9?JL0BY=(()8GFR[XW#*]O:-L%
M%$_\(?C&'%P3UY6%4L^N,8G[7N"(>,(CZR08?+SP$4\2IP0<W_:B7OE.%WAX
M_:9^5W0>.K-@AH]4\E7$=MWWNAZ)^9+EB7U2F]_YOD.73B]2B2G^D\WNV7;;
M(U%NK$KWP4"0"KG[9*_[1!P&T",!=!] "^[=BPK*6V;9H*?5AFCW-*BYBZ*K
M133 ">E&968U?"L@S@Y&ZH7KGF]!RMWPHWW8S2Z,'@D;9OJ"!.TS0@/:_F^X
M#P0E!BTQ:*'7PC#(W\.%L1H&ZI\ZHIU"NU[!5>^UR5C$^QZ4I^'ZA7N#GW\*
M.\%O"%^KY&MAZH-;%>50BY;,MQFO@\/#N^<?$(AV"=%&589 $!<4=PE;U5'@
M\4N6&(YP7)8<EZ<E8\JU4#$9RYA \=7F!5<JRJBHHZ9"ZI1L'51Q+*VP6W(G
M$DX>\W117]RX1G@>MFF T5R5-%>GT#SQE7"%#2E[9&EMGG"=NR_CA]'XX8&,
M'\=/]W^>D<GCZ +AZY9\W5/X1C"8FB5D(F/^2C[P;1TAKA3 7[?;"6D7P7I?
M8KT_!6O.7LDD!C:Q%!$K3/SXD.**0><\Z%ZV@C9%\,*@,LW@%,")C)3.E"[8
MSLC,PB0@2I.1RB&AD%<5UPYV@_KM&(,\</;P%,AA'(,?FK.W"_( SY%/LIX,
MEVR1>UCZ8>(S8W/-R9-B,<9:V7^(NO</K"/7@DS.U4;6<N)RMTPN<KW%T"KG
M#W'O_AZM'.6I5B]"1O5YQ#5'<PRM6@]"W-"_1YLJ8V$:_R6RXZ6'*P:=;AA@
M;-4:$>+67HS@$*KE. HN0(,6!E(M""'NY@\J@IQ,UTIB*T*#2)=>GG? XC"B
M:E$(<3?_JH6U7$)BTC27>VLSM52X4-."'E;K0(C;]TPE(A)6R!7Y".6M!4MJ
M>7"51IYJ 0AQOYYJ?AY!>CC,K]V^"[8^L$/\M%P>&3]<KXF,5M9/<7/^@6QB
M3 YD38 -LHV E>U3W*/GPL+>1RU)2']9_$IF/,JAWFJ7] 8E5Y^PYLZLBI[/
MR+O@ B9 2#*FR0M+<DXRZ*]9,XUR'YP <,^>:Q:[^IMMTX6JK;X&@3O8(6$D
ME>-3W)W?4D;&K]&:R14_NFMK$'H<SFZ'GS&FRNKI258_3KE>N2S=@X)=.PO)
MF*P?W/]Y&/ /#I/N8/Z1N3<:DO E" 475V#;>G?6W36LRHKSY4)9.*T6EVO.
M8#*X!^#[I5+VK>&.K.4O#H-_ 5!+ P04    "  DA(58GZ ;\+$"  #B#
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M#ZP+V.Q _G@>F*FX3YI"5S%NV G&D3S'$)C%^(QF&5*=##[Q_F"G)$WS/(X
M%F>0IA@"IQ%', ;  4/2='@//GL?)=-[*CG_5U/\!%!+ P04    "  DA(58
MEXJ[',     3 @  "P   %]R96QS+RYR96QSG9*Y;L,P#$!_Q=">, ?0(8@S
M9?$6!/D!5J(/V!(%BD6=OZ_:I7&0"QEY/3P2W!YI0.TXI+:+J1C]$%)I6M6X
M 4BV)8]ISI%"KM0L'C6'TD!$VV-#L%HL/D N&6:WO606IW.D5XA<UYVE/=LO
M3T%O@*\Z3'%":4A+,P[PS=)_,O?S##5%Y4HCE5L:>-/E_G;@2=&A(E@6FD7)
MTZ(=I7\=Q_:0T^FO8R*T>EOH^7%H5 J.W&,EC'%BM/XU@LD/['X 4$L#!!0
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MBBJ6<%H@XLD@;6E6?;!/3K3G>1<W]T6NS>,)KM\,<'AT_@%02P,$%     @
M)(2%6&60>9(9 0  SP,  !,   !;0V]N=&5N=%]4>7!E<UTN>&ULK9--3L,P
M$(6O$F5;)2XL6*"F&V +77 !8T\:J_Z39UK2VS-.VDJ@$A6%3:QXWKS/GI>L
MWH\1L.B=]=B4'5%\% )5!TYB'2)XKK0A.4G\FK8B2K636Q#WR^6#4,$3>*HH
M>Y3KU3.T<F^I>.EY&TWP39G 8ED\C<+,:DH9HS5*$M?%P>L?E.I$J+EST&!G
M(BY84(JKA%SY'7#J>SM 2D9#L9&)7J5CE>BM0#I:P'K:XLH90]L:!3JHO>.6
M&F,"J;$#(&?KT70Q32:>,(S/N]G\P68*R,I-"A$YL01_QYTCR=U59"-(9*:O
M>"&R]>S[04Y;@[Z1S>/]#&DWY(%B6.;/^'O&%_\;SO$1PNZ_/[&\UDX:?^:+
MX3]>?P%02P$"% ,4    "  DA(58!T%-8H$   "Q    $
M@ $     9&]C4')O<',O87!P+GAM;%!+ 0(4 Q0    ( "2$A5AW8JA([@
M "L"   1              "  :\   !D;V-0<F]P<R]C;W)E+GAM;%!+ 0(4
M Q0    ( "2$A5B97)PC$ 8  )PG   3              "  <P!  !X;"]T
M:&5M92]T:&5M93$N>&UL4$L! A0#%     @ )(2%6.$<\1Q+!   ?1   !@
M             ("!#0@  'AL+W=O<FMS:&5E=',O<VAE970Q+GAM;%!+ 0(4
M Q0    ( "2$A5B?H!OPL0(  .(,   -              "  8X,  !X;"]S
M='EL97,N>&UL4$L! A0#%     @ )(2%6)>*NQS     $P(   L
M     ( !:@\  %]R96QS+RYR96QS4$L! A0#%     @ )(2%6*K$(A8S 0
M(@(   \              ( !4Q   'AL+W=O<FMB;V]K+GAM;%!+ 0(4 Q0
M   ( "2$A5@D'INBK0   /@!   :              "  ;,1  !X;"]?<F5L
M<R]W;W)K8F]O:RYX;6PN<F5L<U!+ 0(4 Q0    ( "2$A5AED'F2&0$  ,\#
M   3              "  9@2  !;0V]N=&5N=%]4>7!E<UTN>&UL4$L%!@
0   )  D /@(  .(3      $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>9
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>10
<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;
	white-space: normal; /* 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>12
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.24.1</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>1</ContextCount>
  <ElementCount>22</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>0</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>3</UnitCount>
  <MyReports>
    <Report instance="tm2411121d1_8k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>00000001 - Document - Cover</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://fuelcellenergy.com/role/Cover</Role>
      <ShortName>Cover</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File>fcel-20240404.xsd</File>
    <File>fcel-20240404_lab.xml</File>
    <File>fcel-20240404_pre.xml</File>
    <File doctype="8-K" isOnlyDei="true" isUsgaap="true" original="tm2411121d1_8k.htm">tm2411121d1_8k.htm</File>
  </InputFiles>
  <SupplementalFiles/>
  <BaseTaxonomies>
    <BaseTaxonomy items="22">http://xbrl.sec.gov/dei/2023</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>false</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>14
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "version": "2.2",
 "instance": {
  "tm2411121d1_8k.htm": {
   "nsprefix": "fcel",
   "nsuri": "http://fuelcellenergy.com/20240404",
   "dts": {
    "schema": {
     "local": [
      "fcel-20240404.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd",
      "https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd",
      "https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd",
      "https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd",
      "https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd",
      "https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd",
      "https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd",
      "https://xbrl.sec.gov/country/2023/country-2023.xsd",
      "https://xbrl.sec.gov/dei/2023/dei-2023.xsd"
     ]
    },
    "labelLink": {
     "local": [
      "fcel-20240404_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "fcel-20240404_pre.xml"
     ]
    },
    "inline": {
     "local": [
      "tm2411121d1_8k.htm"
     ]
    }
   },
   "keyStandard": 22,
   "keyCustom": 0,
   "axisStandard": 0,
   "axisCustom": 0,
   "memberStandard": 0,
   "memberCustom": 0,
   "hidden": {
    "total": 2,
    "http://xbrl.sec.gov/dei/2023": 2
   },
   "contextCount": 1,
   "entityCount": 1,
   "segmentCount": 0,
   "elementCount": 59,
   "unitCount": 3,
   "baseTaxonomies": {
    "http://xbrl.sec.gov/dei/2023": 22
   },
   "report": {
    "R1": {
     "role": "http://fuelcellenergy.com/role/Cover",
     "longName": "00000001 - Document - Cover",
     "shortName": "Cover",
     "isDefault": "true",
     "groupType": "document",
     "subGroupType": "",
     "menuCat": "Cover",
     "order": "1",
     "firstAnchor": {
      "contextRef": "AsOf2024-04-04",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "b",
       "p",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "tm2411121d1_8k.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2024-04-04",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "b",
       "p",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "tm2411121d1_8k.htm",
      "first": true,
      "unique": true
     }
    }
   },
   "tag": {
    "dei_AmendmentDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "AmendmentDescription",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amendment Description",
        "documentation": "Description of changes contained within amended document."
       }
      }
     },
     "auth_ref": []
    },
    "dei_AmendmentFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "AmendmentFlag",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amendment Flag",
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission."
       }
      }
     },
     "auth_ref": []
    },
    "dei_AnnualInformationForm": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "AnnualInformationForm",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Annual Information Form",
        "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form."
       }
      }
     },
     "auth_ref": [
      "r14"
     ]
    },
    "dei_AuditedAnnualFinancialStatements": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "AuditedAnnualFinancialStatements",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Audited Annual Financial Statements",
        "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements."
       }
      }
     },
     "auth_ref": [
      "r14"
     ]
    },
    "dei_CityAreaCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "CityAreaCode",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "City Area Code",
        "documentation": "Area code of city"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CountryRegion": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "CountryRegion",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Country Region",
        "documentation": "Region code of country"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CoverAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "CoverAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cover [Abstract]",
        "documentation": "Cover page."
       }
      }
     },
     "auth_ref": []
    },
    "dei_CurrentFiscalYearEndDate": {
     "xbrltype": "gMonthDayItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "CurrentFiscalYearEndDate",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current Fiscal Year End Date",
        "documentation": "End date of current fiscal year in the format --MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentAccountingStandard": {
     "xbrltype": "accountingStandardItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentAccountingStandard",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Accounting Standard",
        "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'."
       }
      }
     },
     "auth_ref": [
      "r13"
     ]
    },
    "dei_DocumentAnnualReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentAnnualReport",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Annual Report",
        "documentation": "Boolean flag that is true only for a form used as an annual report."
       }
      }
     },
     "auth_ref": [
      "r11",
      "r13",
      "r14"
     ]
    },
    "dei_DocumentFiscalPeriodFocus": {
     "xbrltype": "fiscalPeriodItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentFiscalPeriodFocus",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Period Focus",
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentFiscalYearFocus": {
     "xbrltype": "gYearItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentFiscalYearFocus",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Year Focus",
        "documentation": "This is focus fiscal year of the document report in YYYY 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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodEndDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentPeriodEndDate",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Period End Date",
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodStartDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentPeriodStartDate",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Period Start Date",
        "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentQuarterlyReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentQuarterlyReport",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Quarterly Report",
        "documentation": "Boolean flag that is true only for a form used as an quarterly report."
       }
      }
     },
     "auth_ref": [
      "r12"
     ]
    },
    "dei_DocumentRegistrationStatement": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentRegistrationStatement",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Registration Statement",
        "documentation": "Boolean flag that is true only for a form used as a registration statement."
       }
      }
     },
     "auth_ref": [
      "r0"
     ]
    },
    "dei_DocumentShellCompanyEventDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentShellCompanyEventDate",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Shell Company Event Date",
        "documentation": "Date of event requiring a shell company report."
       }
      }
     },
     "auth_ref": [
      "r13"
     ]
    },
    "dei_DocumentShellCompanyReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentShellCompanyReport",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Shell Company Report",
        "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r13"
     ]
    },
    "dei_DocumentTransitionReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentTransitionReport",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Transition Report",
        "documentation": "Boolean flag that is true only for a form used as a transition report."
       }
      }
     },
     "auth_ref": [
      "r15"
     ]
    },
    "dei_DocumentType": {
     "xbrltype": "submissionTypeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentType",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Type",
        "documentation": "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'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Documents Incorporated by Reference [Text Block]",
        "documentation": "Documents incorporated by reference."
       }
      }
     },
     "auth_ref": [
      "r3"
     ]
    },
    "dei_EntityAddressAddressLine1": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressAddressLine1",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line One",
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine2": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressAddressLine2",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Two",
        "documentation": "Address Line 2 such as Street or Suite number"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine3": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressAddressLine3",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Three",
        "documentation": "Address Line 3 such as an Office Park"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCityOrTown": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressCityOrTown",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, City or Town",
        "documentation": "Name of the City or Town"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCountry": {
     "xbrltype": "countryCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressCountry",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Country",
        "documentation": "ISO 3166-1 alpha-2 country code."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressPostalZipCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressPostalZipCode",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Postal Zip Code",
        "documentation": "Code for the postal or zip code"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressStateOrProvince": {
     "xbrltype": "stateOrProvinceItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressStateOrProvince",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, State or Province",
        "documentation": "Name of the state or province."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityBankruptcyProceedingsReportingCurrent",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Bankruptcy Proceedings, Reporting Current",
        "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not.  Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "dei_EntityCentralIndexKey": {
     "xbrltype": "centralIndexKeyItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityCentralIndexKey",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Central Index Key",
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityCommonStockSharesOutstanding",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Common Stock, Shares Outstanding",
        "documentation": "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityCurrentReportingStatus": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityCurrentReportingStatus",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Current Reporting Status",
        "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityEmergingGrowthCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityEmergingGrowthCompany",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Emerging Growth Company",
        "documentation": "Indicate if registrant meets the emerging growth company criteria."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityExTransitionPeriod": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityExTransitionPeriod",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Elected Not To Use the Extended Transition Period",
        "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards."
       }
      }
     },
     "auth_ref": [
      "r19"
     ]
    },
    "dei_EntityFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityFileNumber",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity File Number",
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityFilerCategory": {
     "xbrltype": "filerCategoryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityFilerCategory",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Filer Category",
        "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-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."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityIncorporationStateCountryCode": {
     "xbrltype": "edgarStateCountryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityIncorporationStateCountryCode",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Incorporation, State or Country Code",
        "documentation": "Two-character EDGAR code representing the state or country of incorporation."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityInteractiveDataCurrent": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityInteractiveDataCurrent",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Interactive Data Current",
        "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted 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 such files)."
       }
      }
     },
     "auth_ref": [
      "r16"
     ]
    },
    "dei_EntityPrimarySicNumber": {
     "xbrltype": "sicNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityPrimarySicNumber",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Primary SIC Number",
        "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity."
       }
      }
     },
     "auth_ref": [
      "r14"
     ]
    },
    "dei_EntityPublicFloat": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityPublicFloat",
     "crdr": "credit",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Public Float",
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityRegistrantName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityRegistrantName",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Registrant Name",
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityShellCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityShellCompany",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Shell Company",
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntitySmallBusiness": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntitySmallBusiness",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Small Business",
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC)."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityTaxIdentificationNumber": {
     "xbrltype": "employerIdItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityTaxIdentificationNumber",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Tax Identification Number",
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityVoluntaryFilers": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityVoluntaryFilers",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Voluntary Filers",
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityWellKnownSeasonedIssuer",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Well-known Seasoned Issuer",
        "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A."
       }
      }
     },
     "auth_ref": [
      "r17"
     ]
    },
    "dei_Extension": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "Extension",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Extension",
        "documentation": "Extension number for local phone number."
       }
      }
     },
     "auth_ref": []
    },
    "dei_LocalPhoneNumber": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "LocalPhoneNumber",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Local Phone Number",
        "documentation": "Local phone number for entity."
       }
      }
     },
     "auth_ref": []
    },
    "dei_NoTradingSymbolFlag": {
     "xbrltype": "trueItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "NoTradingSymbolFlag",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "No Trading Symbol Flag",
        "documentation": "Boolean flag that is true only for a security having no trading symbol."
       }
      }
     },
     "auth_ref": []
    },
    "dei_OtherReportingStandardItemNumber": {
     "xbrltype": "otherReportingStandardItemNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "OtherReportingStandardItemNumber",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Reporting Standard Item Number",
        "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS."
       }
      }
     },
     "auth_ref": [
      "r13"
     ]
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "PreCommencementIssuerTenderOffer",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Issuer Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "dei_PreCommencementTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "PreCommencementTenderOffer",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r8"
     ]
    },
    "dei_Security12bTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "Security12bTitle",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of 12(b) Security",
        "documentation": "Title of a 12(b) registered security."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_Security12gTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "Security12gTitle",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of 12(g) Security",
        "documentation": "Title of a 12(g) registered security."
       }
      }
     },
     "auth_ref": [
      "r5"
     ]
    },
    "dei_SecurityExchangeName": {
     "xbrltype": "edgarExchangeCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "SecurityExchangeName",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Security Exchange Name",
        "documentation": "Name of the Exchange on which a security is registered."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "dei_SecurityReportingObligation": {
     "xbrltype": "securityReportingObligationItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "SecurityReportingObligation",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Security Reporting Obligation",
        "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r9"
     ]
    },
    "dei_SolicitingMaterial": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "SolicitingMaterial",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Soliciting Material",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r10"
     ]
    },
    "dei_TradingSymbol": {
     "xbrltype": "tradingSymbolItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "TradingSymbol",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Symbol",
        "documentation": "Trading symbol of an instrument as listed on an exchange."
       }
      }
     },
     "auth_ref": []
    },
    "dei_WrittenCommunications": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "WrittenCommunications",
     "presentation": [
      "http://fuelcellenergy.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Written Communications",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act."
       }
      }
     },
     "auth_ref": [
      "r18"
     ]
    }
   }
  }
 },
 "std_ref": {
  "r0": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12"
  },
  "r1": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b"
  },
  "r2": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r3": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r4": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r5": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "g"
  },
  "r6": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12, 13, 15d"
  },
  "r7": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r8": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r9": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "15",
   "Subsection": "d"
  },
  "r10": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Section": "14a",
   "Number": "240",
   "Subsection": "12"
  },
  "r11": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-K",
   "Number": "249",
   "Section": "310"
  },
  "r12": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-Q",
   "Number": "240",
   "Section": "308",
   "Subsection": "a"
  },
  "r13": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Number": "249",
   "Section": "220",
   "Subsection": "f"
  },
  "r14": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Number": "249",
   "Section": "240",
   "Subsection": "f"
  },
  "r15": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r16": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-T",
   "Number": "232",
   "Section": "405"
  },
  "r17": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "405"
  },
  "r18": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "425"
  },
  "r19": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "7A",
   "Section": "B",
   "Subsection": "2"
  }
 }
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>15
<FILENAME>0001104659-24-044306-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001104659-24-044306-xbrl.zip
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M:T/'!SV#.H0A3A,=4*/U,4J;>.?98+FDT?RQ1D!(6U]  4( QSM6/%J;8Q_
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M%'=2R7PD/<-$LVZX8.,]:ND@[YY-7&,X-CW%HO;8-:?$A835[4U93[^#K<+
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M"2^@!W:X/,L(&V/'07;Y]Q; 0,&^E&?GB ^ZDZB>F+3GO:(B8D4$0O21[=)
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MY>W/$TZ1G&KK4_P7TF:S]C]02P,$%     @ )(2%6#(&R*'370  H.8" !8
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M@,F'(L!^(;.'8N1]<NXE$H:19J1[X2T".BC4>L4-M,)#.#HFQ,L6CHJ8Q':
M>6G0L;KJN4M&N=,^/+1F^CK^QJS*>61>\"KOW8C]NXU,I75!_+H#'\BFJ-%A
M+U1K&1S!,YT]?B270D<LEMQRV8IRZ"T$D19=!=M&Z)1P\/U-.8A[[YQ-#L.G
MAR!Y=9@9Y.R7N,<W@$BLWR"4:".I5.2OZHJ,YZQ%)L(LS5/(4#=JUZR:";#/
M-T&F(Y.#!D%-; 1.CY%:RQLB<J(YF=1UE3 OP-AZ+%5>4".5L=MQ<@1&7HH(
M<]]V<(2K.CAOJA7B0Q (X7"4C,#,J>^/!-(=Y#WV> GP ;MI8,"D+^]A$?^E
MF/R=C#[QF"HY'99-QA1= K5$M/R^,T@GB2HQ64?UTI'VCWC0&[.A"GWAWHJ+
MZ'\#EZ-.=A!^=BW.4Z8+T&YUI%*'"U.*T7;#.F@P_[O1:5<SP72OTV?F!8?;
M1,%J8H4$9#Q#WL5XND<NM Y=]&#T@2FMN77Q*K/S9/9.5F-!=$H'+$CX5$OU
M[FQ'FZUM5<5>)%OCPA>7=OC#O*[U5<7M18>H<[L#D$2REQGVKYV7L $[&>M*
M^6JB?:\?9%H5FD*_1C-.@M59]!"H#GN5<SHVHQ@+/"RRV(Q;5(5VMTN*"I;%
MEC$SRKO&^AZ]5P#_A/-B.4A[06,RV[I=T!#F)6/N5HK+>_,[(GTQ.1ZV@TL>
MW.\B\QL3"<C@]P$XZ D?$AGW$2=%<#YZ^%-[L^#<,&E]?Z&P>OJ'6RMJ!8R1
M@TGPE=D3H(N\(RBC3>!E3,['Y'S<NWIH+"/2:X8P*9D!CK  7>_P7%Z.14=.
MIP1]O >Q>_OML2%5@4>,7%K<%84A++&=]C>"ZC@D/1E@1;#N6O2RQ);N;C[F
M^!!EK^O3]0 7D09$O1.<&]51#5#MYKR?0\51:$>HJWNORXY)0CAF7^_KS>49
M7T/LSU0HG$S)5"C\JPN%OUV\/JA*"-]#Y6]P-D@VMT$WG='I\6A!!T8,"32<
M\>F5VB*J9P>]F]N6VFY;/8OE!'88&5QJFM3!<-&KP1I(,!!3/3MPQ.!NDXM"
MAIU^MRV=Q2/4>WO>!F<8L;:8[-CZ6UKJ<.=CU;0]G>:QHM$JQ);B;EU=D^,7
MGS-#J0R59:\1<N[EBU00#DHR_-Z[2Y.]_O3J=&_(?D0;PETFGBM4 XLGXY-X
M3I8U4])O(M3?-B8\&($PGM\VQ]J1++$6Y&RE&9]#ZM FF!JUCFUBII143?_%
M-IS27L?7P8/)2?03(=A"&B5..LZ=-65K%HG=&42<]*RFW<8M ;<-R*,O#6-^
M36R XS;L(/] GD'$>IC\WD\4H@OB>0&PO?BU[<+5W($4?K-2UJ4"EJ[1#!9;
MJ8F BV P(\Y=<DN'/E=L"=5#^R+]?^_YF"%E]\J8N@A]F9^'#U3T^97'+_*W
MFM(PDOO@::I8Z+U"''7+B\.;J1Q_)30LS!Z^V/7@5P("W7OC>4P21O3\?SGU
M_-,M[W'/_S%)"![%-WNR7+^Z67%(#YR9CC?J1KF?B:YCDO P#M+(Q(E097J<
M.*]E+J"6]^G_Y/2$7_'O)<X=2KP-X(54_D_E@WMR+>JF' )7Y/@#'5Z.L@H<
M]WMS)5VR8!&&CG.N"=A'MP58O\! E54(-_[0QG-2_;KQ0I=ZF;>./T[ZF6UM
M=!Y,7O%7X1^5*AJ.D3%-DU[F^LK1#3!.0].LQ5&*3AE 2P^7>DL%=GW57MHR
MAX>]_6Q\DB/\ACB/LGQ)PVG:N1>!EY)+Z6$ZQA_;)R.0(!NQ'>>G)[/,+'^O
M*VID6]C<&B+9D&F-.:BO3.:%-BB^\T'@X0,9LJI MFOY5LV+,0J:]M\/[RY8
M4;U#WOXY8*'I&-W\*)QMD&%+TIIG,P](.LC[VL-L]&]U-D],^UVO6$VP%U*U
M1OQE+T])/-RZS!K[8K!V='J"%8C^$_4.JVB W<US\QXG(24<[?VH1K7_-J!#
M#,L%RP?N>K?NV'_$1Z/K$#-7QE16HO\H!#/!%I^3VST19<,F0MKW=0<>/]KI
M#UR49:>*TQ.+%9Z<@/OB!""U"+V]I/?R1JSVZ4DX2'QHY.8C9D>@@A4>W!S'
M&ZRQE1GMC$UF"!1(2,G% IT[FS->DC@](9/JQA>HUK=>QI#C1.;0E(L$O6S^
M^#(0D5%%K==T70Z>Q88S3Y/D6>C9W,_[!F?H$(C]I]5A WV#[0<WID 2I=7E
MR*>(S420F8E/,C3P8H92>*O@Z MK39.]*9DBW@J!PFX[OOGTQ,UOGML)X#+8
M*J]!X2--1KH#E1H"3=$46# %%0@&%BI9=C5>>VB?3D_&_*" 0WWG"4AD>]GL
MC#\1&UQ8<%E:>L58TMA']W)Z@OSS^'.+RI#4#6($B  >63JHP[P'W!RN#]&J
MV"$FBJ5WS0(^(22^2IPS#7943MSIB2&$1+:2/+-%+D^W3"3N=V0S'^^TF3]6
MY>K!&Z(3F\SF_3.;B7U_'\QP(@\>5;<E<"0S0A55HW3.;K:M\YYQI:$QQKKN
M(QP?T<IW9&TY9MZY?GLM;G)G!E>B]\,L;G)W!O?TY+TM;G)G!A?L@V]QW^]J
M>UG0]EE%<J\.,HL%;C \O[>VC,E-AI$.SV09[\PR/MEI&5](2N'TY*6K7U&>
M93*,1V\8PZ2R>95)_TT&0_V&26&33_.2PUZNUV2./%A"B)[S)D-Y">%>9G.8
MOCP]0<)7RS=+%S/Y+6/K*,7M,RRJTK!SC6:6):EJQB":CS MK2IL,QA;R8;1
MYCCGD)C[,H(A]/*^H>!]EG<['T.P5"8?>T@6'.6X51K<+>B'RH*;^!;3X/M<
MEYV[SB__>YL'5J7D7O >_)(6<T#C>'HB/(X1H6A9[93J5MM8K**9%2:Y?HAN
M75L[+?A2754[^[HL*-*4"MRWO5D(/M^PR&/],O%=QA_]]"3^V3FKCVY!-?K
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M:QMT\HL1$9J6FPT(-:R+$ 3J\9 UTM71Z(V2*AG5P>3CTMM!V0&A:L<.#SE
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MZESH4"-U5*^,-)) )R4T,W4;+ONU_E1"W]+XK*8Q8A #*@U SKI42UU$)NB
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MC;CA!DIXOB=_N<2L):DHU A>/HHLO.EE:KTLSKS71.K8W:1@YJ\C?D)72YR
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MXO^(=N>?;W[Z\;O_#U!+ 0(4 Q0    ( "2$A5@N$321+ ,  /4+   1
M          "  0    !F8V5L+3(P,C0P-# T+GAS9%!+ 0(4 Q0    ( "2$
MA5BA1)H?_0H  ("&   5              "  5L#  !F8V5L+3(P,C0P-# T
M7VQA8BYX;6Q02P$"% ,4    "  DA(58!(E<TEP'  #A5P  %0
M    @ &+#@  9F-E;"TR,#(T,#0P-%]P<F4N>&UL4$L! A0#%     @ )(2%
M6*\J=9O2&@  _[(  !(              ( !&A8  '1M,C0Q,3$R,60Q7SAK
M+FAT;5!+ 0(4 Q0    ( "2$A5@R!LBATUT  *#F @ 6              "
M 1PQ  !T;3(T,3$Q,C%D,5]E>#$P+3$N:'1M4$L%!@     %  4 20$  "./
$      $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>tm2411121d1_8k_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:dei="http://xbrl.sec.gov/dei/2023"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:xlink="http://www.w3.org/1999/xlink">
    <link:schemaRef xlink:href="fcel-20240404.xsd" xlink:type="simple"/>
    <context id="AsOf2024-04-04">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000886128</identifier>
        </entity>
        <period>
            <startDate>2024-04-04</startDate>
            <endDate>2024-04-04</endDate>
        </period>
    </context>
    <unit id="USD">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="Shares">
        <measure>shares</measure>
    </unit>
    <unit id="USDPShares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <dei:AmendmentFlag contextRef="AsOf2024-04-04" id="Fact000003">false</dei:AmendmentFlag>
    <dei:EntityCentralIndexKey contextRef="AsOf2024-04-04" id="Fact000004">0000886128</dei:EntityCentralIndexKey>
    <dei:DocumentType contextRef="AsOf2024-04-04" id="Fact000009">8-K</dei:DocumentType>
    <dei:DocumentPeriodEndDate contextRef="AsOf2024-04-04" id="Fact000010">2024-04-04</dei:DocumentPeriodEndDate>
    <dei:EntityRegistrantName contextRef="AsOf2024-04-04" id="Fact000011">FUELCELL ENERGY, INC.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="AsOf2024-04-04" id="Fact000012">DE</dei:EntityIncorporationStateCountryCode>
    <dei:EntityFileNumber contextRef="AsOf2024-04-04" id="Fact000013">1-14204</dei:EntityFileNumber>
    <dei:EntityTaxIdentificationNumber contextRef="AsOf2024-04-04" id="Fact000014">06-0853042</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="AsOf2024-04-04" id="Fact000015">3 Great Pasture Road</dei:EntityAddressAddressLine1>
    <dei:EntityAddressCityOrTown contextRef="AsOf2024-04-04" id="Fact000016">Danbury</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="AsOf2024-04-04" id="Fact000017">CT</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="AsOf2024-04-04" id="Fact000018">06810</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="AsOf2024-04-04" id="Fact000019">203</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="AsOf2024-04-04" id="Fact000020">825-6000</dei:LocalPhoneNumber>
    <dei:WrittenCommunications contextRef="AsOf2024-04-04" id="Fact000021">false</dei:WrittenCommunications>
    <dei:SolicitingMaterial contextRef="AsOf2024-04-04" id="Fact000022">false</dei:SolicitingMaterial>
    <dei:PreCommencementTenderOffer contextRef="AsOf2024-04-04" id="Fact000023">false</dei:PreCommencementTenderOffer>
    <dei:PreCommencementIssuerTenderOffer contextRef="AsOf2024-04-04" id="Fact000024">false</dei:PreCommencementIssuerTenderOffer>
    <dei:Security12bTitle contextRef="AsOf2024-04-04" id="Fact000025">Common Stock, $0.0001 par value per share</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="AsOf2024-04-04" id="Fact000026">FCEL</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="AsOf2024-04-04" id="Fact000027">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityEmergingGrowthCompany contextRef="AsOf2024-04-04" id="Fact000028">false</dei:EntityEmergingGrowthCompany>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
