S. Factories, which led to $255,000,000 of Section 45X tax credits in the 2nd quarter, the aforementioned contract termination payment obligation, reduction in warehousing and logistics costs and continued reductions in production costs. SG and A, R and D and production start up expenses totaled $126,000,000 in the 2nd quarter, an increase of approximately $22,000,000 compared to the Q1. This increase was primarily driven by higher start up expenses for our Alabama factory, higher R and D expenses associated with the development of next generation solar technologies and higher professional fees. Our 2nd quarter operating income was $373,000,000 which included depreciation, amortization and accretion of $97,000,000 dollars ramp costs of $6,000,000 production start up expense of $27,000,000 and share based compensation expense of 8,000,000 2nd quarter other income was $5,000,000 Tax expense for the 2nd quarter was $28,000,000 compared to $19,000,000 in the 1st quarter.