definiens: means, with respect to any Member, at any time, the Member ’s CapitalAccount at such time ( a ) increased by the sum of ( i ) the amount of such Member ’s share of ( as defined in Treas . Reg . § 1.704 - 2(g)(1 ) and ( 3 ) ), ( ii ) the amount of such Member ’s share of ( as defined in Treas . Reg . § 1.704 - 2(i)(5 ) ), and ( iii ) any amount of the deficit balancein such Member ’s Capital Account that the Member is obligated to restore on liquidation of the Company and ( b)decreased by reasonably expected adjustments, allocations, and distributions described in Treas . Reg . § § 1.704 - 1(b)(2)(ii)(d)(4 ), ( 5 ), or ( 6 ) . The foregoing definition of Adjusted Capital Account is intended to comply with the provisions ofTreas . Reg . § 1.704 - 1(b)(2)(ii)(d ) and shall be interpreted and applied in a manner consistent therewith