Determining Step Movement Date a. Subject to adjustment for all periods of time not creditable as provided in subparagraph 4.c., the step movement date shall be determined as follows:
Member's Capital Accounts A Capital Account for the Member shall be maintained by the Company. The Member's Capital Account shall reflect the Member’s capital contributions and increases for any net income or gain of the Company. The Member’s Capital Account shall also reflect decreases for distributions made to the Member and the Member’s share of any losses and deductions of the Company.