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The value of each participant’s account shall be equal to:

A. All contributions made to the participant’s account, adjusted for;

B. Earnings and net investment gain or loss, and appreciation and depreciation, minus;

C. Any amounts withdrawn distributed or transferred in accordance with the plan; and

D. Expenses, if any, chargeable to the account. (Ord. 6837-NS § 1 (part), 2005)