Fifty Years of the Asian Highway
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Modification of Transition-Metal Redox by Interstitial Water In
Modification of Transition-Metal Redox by Interstitial Water in Hexacyanometallate Electrodes for Sodium-Ion Batteries Jinpeng Wu†, #, Jie Song‡, Kehua Dai※, #, Zengqing Zhuo§, #, L. Andrew Wray⊥, Gao Liu#, Zhi-xun Shen†, Rong Zeng*, ‖, Yuhao Lu*, ‡, Wanli Yang*, # †Geballe Laboratory for Advanced Materials, Stanford University, Stanford, California 94305, USA #Advanced Light Source, Lawrence Berkeley National Laboratory, Berkeley, California 94720, United States ‡Novasis Energies, Inc., Vancouver, Washington, 98683, United States ※School of Metallurgy, Northeastern University, Shenyang 110819, China §School of Advanced Materials, Peking University Shenzhen Graduate School, Shenzhen 518055, China ⊥Department of Physics, New York University, New York, New York 10003, United States ‖Department of Electrical Engineering, Tsinghua University, Beijing 100084, China ABSTRACT A Sodium-ion battery (SIB) solution is attractive for grid-scale electrical energy storage. Low-cost hexacyanometallate is a promising electrode material for SIBs because of its easy synthesis and open framework. Most hexacyanometallate- based SIBs work with aqueous electrolyte and interstitial water in the material has been found to strongly affect the electrochemical profile, but the mechanism remains elusive. Here we provide a comparative study of the transition-metal redox in hexacyanometallate electrodes with and without interstitial water based on soft X-ray absorption spectroscopy and theoretical calculations. We found distinct transition-metal redox sequences in hydrated and anhydrated NaxMnFe(CN)6·zH2O. The Fe and Mn redox in hydrated electrodes are separated and at different potentials, leading to two voltage plateaus. On the contrary, mixed Fe and Mn redox at the same potential range is found in the anhydrated system. This work reveals for the first time that transition-metal redox in batteries could be strongly affected by interstitial molecules that are seemingly spectators. -
Salem Generating Station, Units 1 & 2, Revision 29 to Updated Final Safety Analysis Report, Chapter 4, Figures 4.5-1 to 4.5
r------------------------------------------- 1 I p M J B I R N L K H G F E D c A I I I I I Af'Jq AF20 AF54 AF72 32 AF52 AF18 I L-q L-10 L-15 D-6 -11 E-10 D-8 l I AF03 Af't;qAH44 AH60 AH63 AG70 AH65 AH7l AH47 AFS4 AF08 I N-ll H-3 FEED FEED FEED H-14 FEED FEED FEED M-12 C-11 2 I AF67 AH4q AH04 AG27 AG2<i' AG21 AG16 AG42 AF71 AF07 AF01 AG36 AH!5!5 3 I E-3 M-6 FEED M-3 FEED P-1 J-14 B-11 FEED D-3 FEED F-4 L-3 I AF67 AH5S AG56 Atflq AGsq AH2<1' AG48 AH30 AG68 AH08 AG60 AH30 AF55 I D-12 FEED F-2 FEED N-11 FEED F-14 FEED C-11 FEED B-11 FEED C-8 4 I AF12 AH57 AG43 AH38 AHtiJq AG12 AH24 AGfR AH25 AGil AG31 AH45 AF21 AGlM AH21 5 I H~4 FEED N-4 FEED H-7 FEED K~q FEED F-q FEED G-8 FEED C-4 FEED J-15 I AF50 AH72 AH22 AGS6 AH15 AGll.lAG64 AG41 AG52 AG88 AH18 AG65 AHIJ2 AH5q AF51 I F-5 FEED FEED F-3 FEED M-5 r+q G-14 o-q E-4 FEED K-3 FEED FEED K-5 6 I f:Fl7 AH73 AG24 AH28 AG82 AG71 AH14 AG18 AHil AG46 AG17 AH35 AG22 AH61 AF26 7 I E-8 FEED E-2 FEED G-6 G-4 FEED E-12 FEED J-4 J-6 FEED L-2 FEED E-5 I Af&q I qeo AF65 AG45 AtM0 AG57 AH33 AG32 AG16 AH01 AGI6 AG3<1' AH27 AG51 AG44 AG55 K-4 B-8 e-q B-6 FEED B-7 P-5 FEEC M-11 P-q FEED P-11 P-7 P-8 F-12 8 I AF47 AH68 AF23 AH41 AF1!5 AG62 AH26 AG03 AH23 AH32 AG28 AHsq AF3<1' q I L-U FEED E-14 FEED G-10 G-12 FEED L-4 FEED FEED L-14 FEED L-8 I ~~ AF66 AH66 AH10 AG67 AH37 AGJq AG68 AG3l AG63 AG05 AH08 AG5q AH17 AH67 AF41 I F-11 FEED FEED F-13 FEED L-12 M-7 J-2 D-7 D-11 FEED K-13 FEED FEED K-11 10 I AE33 AH!52 AG37 AH31 AG14 AH20 AF20 AH34 AG13 AH36 AG07 AH40 AG38 AH!53 AF27 I G-ll FEED N-12 FEED J-8 FEED K-7 FEED -
Statement by Mr. Abduvohid Karimov, Chairman of The
EF.DEL/39/06 22 May 2006 ENGLISH Original: RUSSIAN STATEMENT BY MR. ABDUVOHID KARIMOV, CHAIRMAN OF THE STATE COMMITTEE FOR ENVIRONMENTAL PROTECTION AND FORESTRY OF THE REPUBLIC OF TAJIKISTAN, AT THE FOURTEENTH MEETING OF THE OSCE ECONOMIC FORUM Prague, 22 to 24 May 2006 Transport development and the environment in the Republic of Tajikistan Mr. Chairman, Ladies and Gentlemen, Allow me on behalf of the Government of the Republic of Tajikistan to express our sincere gratitude to the Organization for Security and Co-operation in Europe for the invitation to this meeting and to the OSCE Centre in Dushanbe in particular for helping us to participate in the work of the Fourteenth Meeting of the OSCE Economic Forum to examine transport development with a view to enhancing regional economic co-operation and stability and its impact on the environment. Regional and international environmental co-operation is one of the main focuses of the Government of the Republic of Tajikistan, increasing the effectiveness of many decisions adopted and helping in the implementation of practical measures to improve the state of the environment in our country and in the region. As you are aware, the Republic of Tajikistan played an active role in the preparation of the international conference held in Dushanbe on 7 and 8 November 2005, and representatives from Tajikistan also took part in the first stage of the Forum in Vienna in January of this year. This once again confirms Tajikistan’s desire to support an international policy of development and to create favourable conditions for its implementation in our country and in the region. -
Roads for Asian Integration: Measuring ADB's Contribution to the Asian Highway Network
ADB Working Paper Series on Regional Economic Integration Roads for Asian Integration: Measuring ADB’s Contribution to the Asian Highway Network Srinivasa Madhur, Ganeshan Wignaraja, and Peter Darjes No. 37 | November 2009 ADB Working Paper Series on Regional Economic Integration Roads for Asian Integration: Measuring ADB’s Contribution to the Asian Highway Network Srinivasa Madhur+, Ganeshan The authors would like to thank Rafaelita Aldaba and Wignaraja++, and Peter Darjes+++ Ivan de Leon for their invaluable contributions to the preparation of this paper. The views expressed in this paper are those of the authors and do not necessarily No. 37 November 2009 reflect the views or policies of ADB, its Board of Directors, or the governments they represent. +Srinivasa Madhur is the Senior Director, Office of Regional Economic Integration, Asian Development Bank, 6 ADB Avenue, Mandaluyong City, 1550 Metro Manila, Philippines. Tel +632 632 5744, Fax +632 636 2183, [email protected] ++Ganeshan Wignaraja is Principal Economist, Office of Regional Economic Integration, Asian Development Bank, 6 ADB Avenue, Mandaluyong City, 1550 Metro Manila, Philippines. Tel +632 632 6116, Fax +632 636 2183, [email protected] +++Peter Darjes is consultant, Office of Regional Economic Integration, Asian Development Bank, 6 ADB Avenue, Mandaluyong City, 1550 Metro Manila, Philippines. The ADB Working Paper Series on Regional Economic Integration focuses on topics relating to regional cooperation and integration in the areas of infrastructure and software, trade and investment, money and finance, and regional public goods. The Series is a quick-disseminating, informal publication that seeks to provide information, generate discussion, and elicit comments. Working papers published under this Series may subsequently be published elsewhere. -
Pin Information for the Stratix IV GT EP4S40G2 Device
Pin Information for the Stratix® IV GT EP4S40G2 Device Version 1.2 Note (1) Dynamic Bank Configuration Dedicated Tx/Rx Emulated LVDS OCT DQS for X4 for DQS for X8/X9 for DQS for X16/ X18 for Number VREF Pin Name/Function Optional Function(s) Function Channel Output Channel F1517 Support F1517 F1517 F1517 1A TDI TDI J29 No 1A TMS TMS N27 No 1A TRST TRST A32 No 1A TCK TCK G30 No 1A TDO TDO F30 No 1A VREFB1AN0 IO DIFFIO_TX_L1n DIFFOUT_L1n K29 Yes 1A VREFB1AN0 IO DIFFIO_TX_L1p DIFFOUT_L1p L29 Yes 1A VREFB1AN0 IO RDN1A DIFFIO_RX_L1n DIFFOUT_L2n C34 Yes 1A VREFB1AN0 IO RUP1A DIFFIO_RX_L1p DIFFOUT_L2p D34 Yes 1A VREFB1AN0 IO DIFFIO_TX_L2n DIFFOUT_L3n J30 Yes DQ1L DQ1L DQ1L 1A VREFB1AN0 IO DIFFIO_TX_L2p DIFFOUT_L3p K30 Yes DQ1L DQ1L DQ1L 1A VREFB1AN0 IO DIFFIO_RX_L2n DIFFOUT_L4n C31 Yes DQSn1L DQ1L DQ1L 1A VREFB1AN0 IO DIFFIO_RX_L2p DIFFOUT_L4p D31 Yes DQS1L DQ1L/CQn1L DQ1L 1A VREFB1AN0 IO DIFFIO_TX_L3n DIFFOUT_L5n M28 Yes DQ1L DQ1L DQ1L 1A VREFB1AN0 IO DIFFIO_TX_L3p DIFFOUT_L5p N28 Yes DQ1L DQ1L DQ1L NC C35 Yes NC D35 Yes 1A VREFB1AN0 IO DIFFIO_TX_L4n DIFFOUT_L7n H32 Yes DQ2L DQ1L DQ1L 1A VREFB1AN0 IO DIFFIO_TX_L4p DIFFOUT_L7p J32 Yes DQ2L DQ1L DQ1L 1A VREFB1AN0 IO DIFFIO_RX_L4n DIFFOUT_L8n B32 Yes DQ2L DQ1L DQ1L 1A VREFB1AN0 IO DIFFIO_RX_L4p DIFFOUT_L8p C32 Yes DQ2L DQ1L DQ1L 1A VREFB1AN0 IO DIFFIO_TX_L5n DIFFOUT_L9n M31 Yes DQ3L DQ2L DQ1L 1A VREFB1AN0 IO DIFFIO_TX_L5p DIFFOUT_L9p N31 Yes DQ3L DQ2L DQ1L 1A VREFB1AN0 IO DIFFIO_RX_L5n DIFFOUT_L10n C33 Yes DQSn3L DQ2L DQSn1L/DQ1L 1A VREFB1AN0 IO DIFFIO_RX_L5p DIFFOUT_L10p D33 Yes DQS3L DQ2L/CQn2L -
Policy & Governance Committee
AGENDA BOG Policy & Governance Committee Meeting Date: February 12, 2021 Location: Videoconference Chair: Kamron Graham Vice-Chair: Kate Denning Members: Gabriel Chase, Kate Denning, John Grant, Rob Milesnick, Curtis Peterson, Joe Piucci, David Rosen Staff Liaison: Helen M. Hierschbiel Charge: Develops and monitors the governing rules and policies relating to the structure and organization of the bar; ensures that all bar programs and services comply with organizational mandates and achieve desired outcomes. Identifies and brings emerging issues to the BOG for discussion and action. 2021 PGC Work Plan 1. Wellness Task Force Report. Review report and decide whether to pursue any Exhibit Action 10 recommendations. 2. Evidence-Based Decision-Making Policy. Review Futures Task Force recommendation regarding evidence-based decision-making To Be Posted Action 10 policy and consider whether to adopt the recommended policy. 3. HOD Authority. Discuss whether to pursue changes to limits of HOD authority either Exhibit Action 10 through amendments to HOD Rules or Bar Act. 4. OSB Bylaw Overhaul. Review draft of OSB bylaw overhaul, splitting between policies and Exhibit Discussion 20 bylaws. 5. Bar Sponsorship of Lawyer Referral Services. Review issue presented by Legal Ethics Exhibit Discussion 20 Committee. February 12, 2021 Policy & Governance Committee Agenda Page 2 6. Section Program Review. Review feedback Exhibit Discussion 20 regarding proposed changes to bylaws. 7. Approve minutes of January 8, 2021 meeting. Exhibit Action 1 2021 POLICY & GOVERNANCE WORK PLAN February 12, 2021 draft 2021 AREAS OF TO DO TASKS IN PROCESS (PGC) PGC TASKS DONE IN PROCESS (BOG) BOG TASKS FOCUS 1. Identify information needed 1. -
Development of Strategies to Promote and Facilitate the Implementation of the Asian Highway Design Standards
` DEVELOPMENT OF STRATEGIES TO PROMOTE AND FACILITATE THE IMPLEMENTATION OF THE ASIAN HIGHWAY DESIGN STANDARDS Bangkok DECEMBER 2017 1 The views expressed in this publication are those of the authors and do not necessarily reflect the views of the United Nations Secretariat. The opinions, figures and estimates set forth in this publication are the responsibility of the authors, and should not necessarily be considered as reflecting the views or carrying the endorsement of the United Nations. The designations employed and the presentation of the material in this publication do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country, territory, city or area, or of its authorities, or concerning the delimitation of its frontiers or boundaries. Mention of firm names and commercial products does not imply the endorsement of the United Nations. This publication is issued without formal editing. 2 Acknowledgements This document was prepared by Mr. Ishtiaque Ahmed, Economic Affairs Officer, Transport Infrastructure Section, Transport Division as the project manager. Valuable advices were extended by Mr. Pierre Chartier, Section Chief, Transport Infrastructure Section and Mr. Yuwei Li, Director, Transport Division of ESCAP. This study report was prepared with the generous support of the Korean Expressway Corporation (KEC) under the direction of Dr Sung-Min Cho, Director of R&D Planning Office. Fourteen Asian Highway member countries participated in the survey prepared and conducted by the secretariat and provided information on the Asian Highway in their respective territories. Experts and delegates from member countries of the Asian Highway Network have offered valuable comments on the development of this document. -
Pin Information for the Intel® Stratix®10 1SG10M Device Version: 2020-10-22
Pin Information for the Intel® Stratix®10 1SG10M Device Version: 2020-10-22 TYPE BANK NF74 Package Transceiver I/O 1CU10 28 Transceiver I/O 1CU20 28 Transceiver I/O 1DU10 12 Transceiver I/O 1DU20 12 Transceiver I/O 1EU10 20 Transceiver I/O 1EU20 20 Transceiver I/O 1KU12 28 Transceiver I/O 1KU22 28 Transceiver I/O 1LU12 12 Transceiver I/O 1LU22 12 Transceiver I/O 1MU12 20 Transceiver I/O 1MU22 20 LVDS I/O 2AU1 48 LVDS I/O 2AU2 48 LVDS I/O 2BU1 48 LVDS I/O 2BU2 48 LVDS I/O 2CU1 48 LVDS I/O 2CU2 48 LVDS I/O 2FU1 48 LVDS I/O 2FU2 48 LVDS I/O 2GU1 48 LVDS I/O 2GU2 48 LVDS I/O 2HU1 48 LVDS I/O 2HU2 48 LVDS I/O 2IU1 48 LVDS I/O 2IU2 48 LVDS I/O 2JU1 48 LVDS I/O 2JU2 48 LVDS I/O 2KU1 48 LVDS I/O 2KU2 48 LVDS I/O 2LU1 48 LVDS I/O 2LU2 48 LVDS I/O 2MU1 48 LVDS I/O 2MU2 48 LVDS I/O 2NU1 48 LVDS I/O 2NU2 48 LVDS I/O 3AU1 48 LVDS I/O 3AU2 48 LVDS I/O 3BU1 48 LVDS I/O 3BU2 48 LVDS I/O 3CU1 48 LVDS I/O 3CU2 48 LVDS I/O 3DU1 48 LVDS I/O 3DU2 48 LVDS I/O 3EU1 48 LVDS I/O 3EU2 48 LVDS I/O 3FU1 48 PT- 1SG10M Copyright © 2020 Intel Corp IO Resource Count Page 1 of 49 Pin Information for the Intel® Stratix®10 1SG10M Device Version: 2020-10-22 TYPE BANK NF74 Package LVDS I/O 3FU2 48 LVDS I/O 3GU1 48 LVDS I/O 3GU2 48 LVDS I/O 3HU1 48 LVDS I/O 3HU2 48 LVDS I/O 3IU1 48 LVDS I/O 3IU2 48 LVDS I/O 3JU1 48 LVDS I/O 3JU2 48 LVDS I/O 3KU1 48 LVDS I/O 3KU2 48 LVDS I/O 3LU1 48 LVDS I/O 3LU2 48 SDM shared LVDS I/O SDM_U1 29 SDM shared LVDS I/O SDM_U2 29 3V I/O U10 8 3V I/O U12 8 3V I/O U20 8 3V I/O U22 8 i. -
CADP 2.0) Infrastructure for Connectivity and Innovation
The Comprehensive Asia Development Plan 2.0 (CADP 2.0) Infrastructure for Connectivity and Innovation November 2015 Economic Research Institute for ASEAN and East Asia The findings, interpretations, and conclusions expressed herein do not necessarily reflect the views and policies of the Economic Research Institute for ASEAN and East Asia, its Governing Board, Academic Advisory Council, or the institutions and governments they represent. All rights reserved. Material in this publication may be freely quoted or reprinted with proper acknowledgement. Cover Art by Artmosphere ERIA Research Project Report 2014, No.4 National Library of Indonesia Cataloguing in Publication Data ISBN: 978-602-8660-88-4 Contents Acknowledgement iv List of Tables vi List of Figures and Graphics viii Executive Summary x Chapter 1 Development Strategies and CADP 2.0 1 Chapter 2 Infrastructure for Connectivity and Innovation: The 7 Conceptual Framework Chapter 3 The Quality of Infrastructure and Infrastructure 31 Projects Chapter 4 The Assessment of Industrialisation and Urbanisation 41 Chapter 5 Assessment of Soft and Hard Infrastructure 67 Development Chapter 6 Three Tiers of Soft and Hard Infrastructure 83 Development Chapter 7 Quantitative Assessment on Hard/Soft Infrastructure 117 Development: The Geographical Simulation Analysis for CADP 2.0 Appendix 1 List of Prospective Projects 151 Appendix 2 Non-Tariff Barriers in IDE/ERIA-GSM 183 References 185 iii Acknowledgements The original version of the Comprehensive Asia Development Plan (CADP) presents a grand spatial design of economic infrastructure and industrial placement in ASEAN and East Asia. Since the submission of such first version of the CADP to the East Asia Summit in 2010, ASEAN and East Asia have made significant achievements in developing hard infrastructure, enhancing connectivity, and participating in international production networks. -
1St IRF Asia Regional Congress & Exhibition
1st IRF Asia Regional Congress & Exhibition Bali, Indonesia November 17–19 , 2014 For Professionals. By Professionals. "Building the Trans-Asia Highway" Bali’s Mandara toll road Executive Summary International Road Federation Better Roads. Better World. 1 International Road Federation | Washington, D.C. ogether with the Ministry of Public Works Indonesia, we chose the theme “Building the Trans-Asia Highway” to bring new emphasis to a visionary project Tthat traces its roots back to 1959. This Congress brought the region’s stakeholders together to identify new and innovative resources to bridge the current financing gap, while also sharing case studies, best practices and new technologies that can all contribute to making the Trans-Asia Highway a reality. This Congress was a direct result of the IRF’s strategic vision to become the world’s leading industry knowledge platform to help countries everywhere progress towards safer, cleaner, more resilient and better connected transportation systems. The Congress was also a reflection of Indonesia’s rising global stature. Already the largest economy in Southeast Asia, Indonesia aims to be one of world’s leading economies, an achievement that will require the continued development of not just its own transportation network, but also that of its neighbors. Thank you for joining us in Bali for this landmark regional event. H.E. Eng. Abdullah A. Al-Mogbel IRF Chairman Minister of Transport, Kingdom of Saudi Arabia Indonesia Hosts the Region’s Premier Transportation Meeting Indonesia was the proud host to the 1st IRF Asia Regional Congress & Exhibition, a regional gathering of more than 700 transportation professionals from 52 countries — including Ministers, senior national and local government officials, academics, civil society organizations and industry leaders. -
Asian Highway Handbook United Nations
ECONOMIC AND SOCIAL COMMISSION FOR ASIA AND THE PACIFIC ASIAN HIGHWAY HANDBOOK UNITED NATIONS New York, 2003 ST/ESCAP/2303 The Asian Highway Handbook was prepared under the direction of the Transport and Tourism Division of the United Nations Economic and Social Commission for Asia and the Pacific. The team of staff members of the Transport and Tourism Division who prepared the Handbook comprised: Fuyo Jenny Yamamoto, Tetsuo Miyairi, Madan B. Regmi, John R. Moon and Barry Cable. Inputs for the tourism- related parts were provided by an external consultant: Imtiaz Muqbil. The designations employed and the presentation of the material in this publication do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries. This publication has been issued without formal editing. CONTENTS I. INTRODUCTION TO THE ASIAN HIGHWAY………………. 1 1. Concept of the Asian Highway Network……………………………… 1 2. Identifying the Network………………………………………………. 2 3. Current status of the Asian Highway………………………………….. 3 4. Formalization of the Asian Highway Network……………………….. 7 5. Promotion of the Asian Highway……………………………………... 9 6. A Vision of the Future………………………………………………… 10 II. ASIAN HIGHWAY ROUTES IN MEMBER COUNTRIES…... 16 1. Afghanistan……………………………………………………………. 16 2. Armenia……………………………………………………………….. 19 3. Azerbaijan……………………………………………………………... 21 4. Bangladesh……………………………………………………………. 23 5. Bhutan…………………………………………………………………. 27 6. Cambodia……………………………………………………………… 29 7. China…………………………………………………………………... 32 8. Democratic People’s Republic of Korea……………………………… 36 9. Georgia………………………………………………………………... 38 10. India…………………………………………………………………… 41 11. Indonesia………………………………………………………………. 45 12. Islamic Republic of Iran………………………………………………. 49 13 Japan………………………………………………………………….. -
PPP Resources for Treasure Coast Businesses
PPP Resources for Treasure Coast Businesses Nine Practical Steps 1. Find the The Laws • H.R. 748 = CARES Act; PPP = Sections 1101, 1102 and 1106 • 1101, 1102 = PPP definition • 1106 = Loan Forgiveness • H.R. 266 = PPP & HCE Act • H.R. 7010 = PPPFA 2. See what the agencies say 3. Google PPP FAQ… 48 as of this writing 4. Keep up with Interim Final Rules CARES Act - PPP Interim Final Rules • Google: 3245-AH34, SBA unless otherwise noted Federal 3245-AH35, 3245-AH36, RIN Register Page Effective Date 1st 3245-AH34 20811 4/15/20 2nd 3245-AH35 20817 4/15/20 etc. 3rd 3245-AH36 21747 4/20/20 4th 3245-AH37 23450 4/28/20 Treasury #1 1505-AC67 23917 4/30/20 AND 5th 3245-AH38 26321 5/4/20 6th 3245-AH39 26324 5/4/20 1505-AC67, 1505-AC69, 7th 3245-AH40 27287 5/8/20 8th 3245-AH41 29845 5/19/20 9th 3245-AH42 29842 5/19/20 etc. 10th 3245-AH43 29847 5/19/20 11th 3245-AH44 30835 5/21/20 12th 3245-AH45 31357 5/26/20 13th 3245-AH46 33004 5/28/20 Treasury #2 1505-AC69 33004 5/28/20 14th 3245-AH47 33010 5/28/20 15th 3245-AH48 pending publication 16th 3245-AH49 17th 3245-AH50 5. UH -OH… “We’re from the IRS and we’re here to help” IRS Notice 2020-32 • PPP says loan forgiveness is tax exempt, but… • Expenses paid by loan forgiveness are NON-DEDUCTIBLE. • Was this the legislative intent? • Congress chose not to address this issue in PPPFA.