definiens: has the same meaning as the term under Regulations Section 1.704 - 2(i)(l ) . The amount of Member Nonrecourse Deductions with respect to a MemberNonrecourse Debt for each Fiscal Year of the Company equals the excess ( if any ) of the net increase ( if any ) in theamount of Member Nonrecourse Debt Minimum Gain attributable to such Member Nonrecourse Debt during suchFiscal Year over the aggregate amount of any distributions during such Fiscal Year to the Member that bears theeconomic risk of loss for such Member Nonrecourse Debt to the extent that such distributions are from the proceedsof such Member Nonrecourse Debt which are allocable to an increase in Member Nonrecourse Debt Minimum Gainattributable to such Member Nonrecourse Debt, determined in accordance with Regulations Section 1.704 - 2(i)(2 )