Other Assets, net

Other assets, net at April 30, 2014 and October 31, 2013 consisted of the following:



	April 30, 2014		October 31, 2013
Long-term stack residual value ⁽¹⁾	$	2,066	$	2,898
Debt issuance costs ⁽²⁾	42		1,721
Other ⁽³⁾	696		846
Other assets, net	$	2,804	$	5,465

(1)

In circumstances where the useful life of a fuel cell module deployed to service a SA extends beyond the contractual term of the SA and the Company retains title for the module from the customer upon expiration or non-renewal of the SA, the cost of the exchanged module associated with the residual value is recorded as a long term asset. If the Company does not obtain rights to title from the customer, the cost of the module is expensed at the time of the module exchange.

(2) Represents the long-term portion of capitalized debt issuance costs relating to the convertible debt issuance which will be amortized over the five year term of the convertible notes.

(3) Includes security deposits and notes receivable.