This article examines five critical accounting areas specific to renewable energy projects: (1) Capitalization – determining what costs to capitalize and handling hybrid EPC-cum-O&M contracts; (2) Government Subsidies – accounting for Central Financial Assistance and.
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In these cases, there are two types of lease accounting methods required by the current accounting standards: finance leases and operating leases. Finance leases are accounted for as sale and purchase transactions, while operating leases are accounted for as rental transactions.
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The Plan summarizes the current status of solar power development in China and sets out the key development objectives for the 12th Five-Year Plan period; moreover, it puts forward the main tasks and the estimated investment on solar power for the said period.
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Magnets generally do not affect the performance, efficiency, or durability of solar panels. Since the photovoltaic process is not dependent on or disrupted by magnetic fields, placing magnets near or on solar panels has no impact on their energy production.
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