Sec. 3.01 Definitions 11 Sec. 3.02 Capital Contributions 12 Sec. 3.03 Capital Accounts 13 Sec. 3.04 Partnership Percentages 13 Sec. 3.05 Allocation of Net Capital Appreciation or Net Capital 13 Depreciation Sec. 3.06 Amendment of Incentive Allocation 16 Sec. 3.07 Valuation of Assets 16 Sec. 3.08 Liabilities 17 Sec. 3.09 Alloc