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partnership, the applicable certificate of limited partnership, partnership agreement or limited partnership agreement, as the case may be, or (d) any other instrument, document or agreement relating to the formation, ownership, management, voting rights, or operation of such entity. \u201cHazardous Materials\u201d means any substance or material that is designated, classified, characterized or regulated as a \u201chazardous substance\u201d, \u201chazardous waste\u201d, \u201chazardous material\u201d, \u201ctoxic substance\u201d, \u201cpollutant\u201d or \u201ccontaminant\u201d under Environmental Laws. \u201cInitial Contract Operator\u201d is defined in Section 3.1(a). \u201cIRR\u201d means shall be the cumulative internal rate of return determined for an Owner or an SOS Owner, as the case may be, as of the applicable IRR Calculation Date to determine whether the following annually compounded rate of return which results in the following amount having a net present value equal to 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