K&M was engaged to perform technical due diligence of the Hugo Power Plant, a 446 MW coal-fired generating facility located near Fort Towson in Southeastern Oklahoma. This due diligence assessment was used to evaluate the financial security of the proposed sale and lease back transaction. K&M was also retained to review certain commercial documents related to the proposed transaction and render an independent opinion relative to the commercial aspects of the Service Contract Term Sheet. K&M’s assessment was based upon an inspection of the facilities, interviews with plant personnel and review of plant documentation.