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<br /> <br />54 <br />depreciation for the then current year in accordance with <br />-Article 1G, and all amounts distributed or to be distributed <br />for such year pursuant to Sections 17.2 and 72.7) as follows <br />and in the following order o€ priority: <br />27.3.7 df the capital accounts of any <br />class of Partners shall have a negative balance or aggregate <br />negative balance, as the case may be, gain shall first be <br />credited to the capital accounts of such class of Partners <br />to the extent of the (aggregate) negative balance thereof; <br />except that if the capital accounts of more than one class <br />of Partners shall have a negative balance or aggregate nega- <br />tive balance, gain shall first be credited to the capital <br />accounts of each such class of Partners in proportion to the <br />(aggregate) negative balances thereof until the (aggregate) <br />balance of the capital account(s) of each such class of <br />Partners shall equal zero. <br />21.3.2 Gain shall next be credited to <br />the capital accounts of the General Partners to the extent of <br />the excess, if any, of (A) the General Partners' Priority, <br />over {g) the aggregate balance of the capital accounts of the <br />General Partners. <br />21.3.3 Gain shall next be credited <br />to thr capital accounts of each class of Partners to the <br />extent of and in groportion to the amount with respect to <br />J <br /> <br />