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A. A member’s contributions to an LLC may consist of cash, property, or services rendered, or promissory notes or other written obligations to provide cash or property or to perform services.

B. The value of a member’s contribution shall be determined in the manner provided in the articles of operation. If the articles of operation do not fix a value to a contribution, the value of a contribution shall be approved by a majority in interest of the members, shall be properly reflected in the records and information kept by the LLC under Section 2-305(A) of this Title. The value of contributions so determined shall be binding and conclusive on the LLC and its members. ONCA 08-02, eff. June 13, 2008.