Attributed Value. The value attributed to the Assets (the “Attributed Value”) shall be equal to their fair market value, as of the Effective Time, which the parties have determined to be $125,000,000. As between the parties, no adjustments to the Attributed Value, capital account of QRCI or QRCI's Partnership Interest under the Partnership Agreement shall be made in respect of the contribution of the Assets pursuant hereto. The parties acknowledge and agree that there are no liabilities (other than the Assumed Liabilities) being assumed by the Partnership in connection with the acquisition by the Partnership of the Assets and that no value is being attributed to the Assumed Liabilities.
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Attributed Value. The value attributed to the Assets (the “"Attributed Value”") shall be equal to their fair market value, as of the Effective Time, which the parties have determined to be $125,000,000. As between the parties, no adjustments to the Attributed Value, capital account of QRCI or QRCI's Partnership Interest under the Partnership Agreement shall be made in respect of the contribution of the Assets pursuant hereto. The parties acknowledge and agree that there are no liabilities (other than the Assumed Liabilities) being assumed by the Partnership in connection with the acquisition by the Partnership of the Assets and that no value is being attributed to the Assumed Liabilities.
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