Fair value is defined herein as no less than the rate of return on a U.S. Treasury
Bond of thirty years duration at the time of inception of any such provision of goods
or services, real property or lease; and further, such return shall be computed as
the net cash on cash return, after interest and any financing costs, on the depreciated
value of the cash investment of the City of Seattle in such goods, services, real
property or facility, and shall exclude all intangible, indirect, non-cash items such
as goodwill, cultural or general economic benefit to the City, and shall also exclude
unsecured future cash revenues.