11. CONCENTRATIONS, COMMITMENTS AND CONTINGENCIES Major Customers Approximately 99 % of the Company's ethanol revenues are received from a single ethanol marketer through sales on the spot market by Tenaska BioFuels , LLC ("Tenaska"). Beginning in the fourth quarter of 2010, the Company pays Tenaska a marketing fee of 1.25% of the contract price of ethanol sold for its marketing services. [When was the marketing fee changed to 1.25%? We previously disclosed that it was changed to $0.02 per gallon in the fourth quarter of 2010] As of September 30, 2011, the Company had forward contracted sales of ethanol with Tenaska for 290,000 gallons of ethanol at an average fixed price of $ 2.365 per gallon, for delivery in October 2011. Revenues from ethanol sales to Tenaska were $36,528,000 and $97,606,000 in the three and nine month periods ended September 30, 2011, respectively . Accounts receivable from Tenaska as of September 30, 2011 and December 31, 2010 were $1,389,000 and $1,517,400, respectively. Gain from Litigation Settlement A gain of $3,000,000 was recognized on March 19, 2010 in connection with a settlement with the Company's contractor for the facility, previously disclosed. The remaining funds from the settlement are held in restricted cash and are used to satisfy certain amounts due the Lender under the Credit Agreement. Plant Management Agreement In July 2007, the Company entered into an agreement with an unrelated party for the operation and management of the Company's plant. The Company pays a fixed monthly payment of approximately $120,434 for such services, which are adjusted annually. The unrelated party also supplies process chemicals, which the Company is currently paying for at a fixed rate per denatured gallon of ethanol produced. The contract allows for potential future payments in an incentive program intended to be based on operational improvements and Company profitability. The agreement will terminate on December 31, 2014 unless terminated by either party giving 180 days prior written notice.