FINANCIAL INSTRUMENT |
BENEFIT |
WHO’S RISK |
TERMS |
END OF TERM |
NOTES |
Cash |
Simplest and lowest overall cost |
Buyer |
None |
Title is always in hands of buyer |
Tax benefits thus the size of the system is limited to the tax liability of the Buyer. |
Traditional Loan |
Even cash flow |
Buyer |
5 to 10 years |
Title is always in hands of buyer |
This is a company debt and affects debt ratios. Tax benefits go to the Buyer so size of system is limited to Buyer’s tax liability. |
Traditional Lease |
Even cash flow and no debt |
Buyer |
5 to 10 years |
Title is transferred to buyer at end of lease |
This is NOT a company debt and does NOT affect debt ratios. Tax benefits go to the Buyer so size of system is limited to Buyer’s tax liability. |
Capitol Lease |
Even cash flow and no debt |
Buyer |
10 years |
Buyer chooses to: purchase system at about 15% of original value or refinance or give it up. |
This is NOT a company debt and does NOT affect debt ratios. Tax benefits go to the Investors so size of system is unlimited. |
Power Purchase Agreement |
Positive cash flow and no debt |
Investor |
10 – 30 years |
Buyer chooses to: Renegotiate price of energy from system or Buyer can purchase system at a greatly reduced price or give it up. |
Buyer purchases energy, not equipment. The energy costs less than the utility supplied energy. |
Special Financing for Used Wind Turbines |
Positive cash flow and no debt |
Buyer always gets a lower electric bill, but the loan term is longer if there are repairs. Seller is at some risk for a maintenance contract. |
Varies basedon performance of system |
Buyer gets title to system |
Payments are based on 10 – 30% lower cost of electricity. The term of the loan changes based on performance and maintenance. |