|
| |
Glossary
|
Accelerated Depreciation |
With accelerated
depreciation, wind projects can reduce the assessed value of their
equipment on their financial balance sheets over a shorter period of
time than other real assets. |
|
Aggregation |
Bundling several wind energy
projects together so that they are treated as one larger project (when
purchasing turbines, interconnecting, or maintaining a project, for
example,) in order to spread out costs over more turbines or projects.
This can have the effect of improving project economics. |
|
Alternative Minimum Tax (AMT) |
AMT can be thought of as a
different tax system with different rules and deductions; taxpayers must
compute their taxes under both the regular tax and AMT rules and then
pay the greater of the two. The purpose of the AMT is to prenvet those
in the higher tax bracket from getting by from year to year tax free. |
|
Anemometer |
A device used to measure
wind velocity as part of a wind resource assessment study. Cup
anemometers are the standard type used today, with 3 cups spinning on a
vertical axis. The anemometer typically is installed on a guyed tilt-up
tower at the anticipated location and height of the potential wind
turbine. |
|
Anemometry Equipment |
The set of meteorological
measuring and logging devices used to collect wind data for a wind
resource assessment study. Equipment set typically includes: tower,
anemometer, wind vane, temperature sensors, heating device, and data
logger |
|
Asset/Equity Ratio |
Total assets divided by
shareholder equity. The asset/equity ratio is often used as a measure of
leverage, or how well a project utilizes investment capital to realize
return for investors. |
|
Attractive Nuisance |
A hazard that is likely to
attract children, who are unlikely to fully comprehend the danger posed
by the hazard. A landowner may be liable for injuries to children caused
by the hazard even if the children are trespassing. |
|
Avoided Cost |
The rate that utilities are
required to pay independent power producers according to the Public
Utilities Regulatory Policy Act (PURPA). Avoided cost is the simply the
cost that the utility would have incurred for producing the same amount
of power. This is not a favorable rate to recieve as an independent
power producer. |
|
Business
Metrics |
A system of parameters or
other quantitative assessments of a business that can be measured
periodically and systematically. Business metrics are often used to keep
track of how well a business is meeting its objectives. |
|
Clean Renewable Energy Bonds (CREBs) |
A CREB is a special type of
tax credit bond providing rural electric cooperatives, municipal
electric utilities, and government entities (including tribal councils)
the equivalent of an interest-free loan for financing qualified energy
projects. |
|
Cogeneration |
The simultaneous production
of heat energy and electrical of mechanical power from the same fuel in
the same facility. Cogeneration is achieved through the capture and
recycle of rejected heat that escapes from an existing electricity
generation process. |
|
Commercial Scale Wind |
Refers to wind energy
projects greater than 100 kW where the electricity is sold rather than
used on-site. This category can include large arrays of 100 or more
turbines owned by large corporations, a single locally-owned wind
turbine greater than 100 kW in size, or anything in between. |
|
Commissioning |
The process of connecting
the turbine to the transmission lines and making sure it is operating
within its normal or defined parameters. |
|
Community
Wind |
Locally-owned,
commercial-scale wind projects that optimize local benefits.
Locally-owned means that one or more members of the local community has
a significant direct financial stake in the project other than through
land lease payments, tax revenue, or other payments in lieu of taxes. |
|
Community-Based Energy Development (C-BED) |
2005 Minnesota law requiring
Minnesota utilities to establish tariffs for wind energy projects
meeting specific requirements for local ownership. The tariff sets a
framework for negotiation of power purchase agreements between utility
companies and qualifying community-based energy projects where the
payment for energy in the first 10 years of the project is higher than
in the last ten years. |
|
Cost-of-Service Ratemaking |
A system for establishing
prices in which a utility is reimbursed for the legitimate costs it
encounters in serving customers, plus a specific percentage for profit. |
|
Covenant |
A promise in an indenture,
or any other formal debt agreement, that certain actitivities will or
will not be carried out. The purpose of a covenant is to give the lender
more security. Covenants can cover everything from minimum dividend
payments to levels that must be maintained in working capital. |
|
Coverage
Ratio |
A type of accounting ratio
that helps measure a company's ability to meet its obligations
satisfactorily. A coverage ratio encompasses many different types of
financial ratios. Typically, these kinds of ratios involve a comparison
of assets and liabilities. The better the assets "cover" the
liabilities, the better off the company is. |
|
Debt Service Coverage Ratio (DSCR) |
The ratio of net operating
income to the amount of money that is required to make regular debt
payments. A DSCR of greater than one means that the project is taking in
enough income to cover payments on loans. A number of less than one
means that the project will have to dip into reserves or other financial
resources to cover debt payments. |
|
Debt vs.
Equity |
An amount of money borrowed
and owed by one party to another is considered debt. For example: bonds,
loans, and commercial paper. Equity is a term whose meaning depends very
much on the context, but in general, it refers to ownership in any asset
after all debts associated with that asset are paid off. |
|
Debt-to-Capital Ratio |
A measurement of a company's
financial leverage, calculated as long-term debt divided by long-term
capital. Total debt includes all short-term and long-term obligations.
Total capital includes all common stock, preferred stock, and long-term
debt. |
|
Decommissioning |
The process of dismantling a
turbine and restoring the site to pre-project conditions. |
|
Demand |
The amount of electricity
drawn from an electric system at a given time, measured in kilowatts. |
|
Demand-Side Management (DSM) |
The process of managing the
consumption of energy. DSM programs include, for instance, offering
discounts on new, high efficiency appliances so that consumers get rid
of their older, less efficient models. |
|
Depreciation |
An accounting method used to
attribute the cost of an asset over the span of its useful life. The
cost, of a portion thereof, can be assigned as a loss on the project's
balance sheet to reduce the tax base of the project. |
|
Deregulation |
As it pertains to the
electricity industry, deregulation is the process of opening up
electricity markets to competition between power producers with the
notion that competition will help lower electricity rates for consumers. |
|
Discount Rate |
1) The interest rate that an
eligible depository institution is charged to borrow short-term funds
directly from a Federal Reserve Bank. 2) The ineterest rate used in
determining the present value of future cash flows. |
|
Distributed Generation |
A small-scale power
generation technology that provides electric power at a site closer to
customers than the central station generation. The term is commonly used
to indicate non-utility sources of electricity, including facilities for
self-generation. |
|
Distribution Cooperative |
An electric cooperative that
purchases wholesale power and delivers it to consumer members. |
|
Distribution System |
The poles, wires,
transformers, breakers, fuses, and other associated equipment, used to
deliver electric energy from a bulk power supplier to the consumer.
Typically, the distribution system is defined as power lines and
associated equipment where the operating voltage is less than 69
kilovolts. |
|
Dual Line
Feed |
A dual line is a second,
redundant transmission line connecting a turbine to the grid that allows
your project to generate power even if the first line is taken out of
service. |
|
Due Diligence |
Do your homework! Due
diligence means that you have looked at a particular investment from as
many angles as possible to best understand the risks, rewards, and
opportunity costs. Lenders, investors, contractors, and equipment
suppliers will be much more willing to work with you if you can
demonstrate that you know the lingo and understand the industry. |
|
Easement |
The right to use the real
property of someone else for a specific purpose. |
|
Electric Cooperative |
A form of utility in which
all users own shares. Electric cooperatives are common in rural areas
that are expensive to serve because of long distances between users.
Frequently, the government contributes in various ways to rural
cooperatives to reduce costs to individual owners/users. |
|
Energy Policy Act of 1992 (NEPA) |
A federal statute that,
among other things, established additional forms of non-utility
generators. It also permitted non-generator-owning municipalities to
purchase wholesale electricity, thus opening the door to
municipalization, which allows municipal governments to take control
over providing electric service to electric consumers. |
|
Energy Policy Act of 2005 |
The first time since 1992
that the federal government revisited national energy policy. The Energy
Policy Act of 2005 included an extension of the Production Tax Credit (PTC)
through the end of 007, the creation of Clean Renewable Energy Bonds,
and many other provisions. |
|
Environmental Impact Statement (EIS) |
A thorough study of each
proposed electric utility project with potential for significant
environmental impacts. Includes evaluation of alternatives and impact
mititgation. |
|
Environmental Quality Board |
A state agency that adopts
environmental rules, monitors their effectiveness, and revises them as
appropriate; provides technical assistance to interpret and apply rules.
(This varies from state to state). |
|
Escrow |
A financial instrument held
by a third party on behalf of two other parties in a transaction, The
funds are held by the escrow service until the service receives the
appropriate written or oral instructions or until obligations have been
fulfilled by participating parties. Securities, funds, and other assets
can be held in escrow. |
|
Farm Bill, Energy Title, Section 9006 |
For the first time in U.S
agriculture policy, the 2002 Farm Bill included an energy title that
established a variety of programs to support farm-based renewable energy
grant and loan guarantee program administered through the U.S Department
of Agriculture - Rural Development. |
|
Federal Energy Regulatory Commission (FERC) |
An independent regulatory
agency within the U.S Department of Energy that has jurisdiction over
interstate electricity sales, wholesale electricity rates, natural gas
and oil pipeline rates, and gas pipeline certification. It also licenses
and inspects private, municipal, and state hydroelectric projects and
oversees related environmental matters. |
|
Flip Models/Flip Dynamics |
One example of a business
model structure which brings in a tax-motivated equity partner to
effectively own the project during the period when the PTC and
accelerated depreciation are available (i.e., the first 10 years of the
project's life). |
|
Generation and Transmission Cooperative (G&T) |
A power supply cooperative
owned by a group of distribution cooperatives. G&Ts generate power or
purchase it from public or investor-owned utilities, or from both. |
|
Geographic Information System (GIS) |
A system for capturing,
storing, analyzing, and managing data and associated attributes which
are spatially referenced to the earth. |
|
Green Energy
|
The process of selling the
"green" or environmental attributes of a product. |
|
Green
marketing |
The process of selling the
"green" or environmental attributes of a product. |
|
Grid |
A network of power lines or
pipelines used to move energy from its source to consumers. |
|
Hertz (Hz) |
A standard unit of
measurement: its units are 1/seconds. Typically used in the electricity
industry to describe how many times an electrical signal repeats itself
over the course of one second. Example: The electricity in the United
States has a frequency of 60 Hz. This means that the signal of the U.S
Electric System repeats itself 60 times per second. |
|
Hub Height |
The height of the tower
where a wind energy conversion system is mounted measuring from the
ground. |
|
Independent Power Producer (IPP) |
An electricity generator
that sells power but is not owned by a utility. |
|
Independent System Operator (ISO) |
An independent third party
responsible for maintaining secure and economic operation of an open
access transmission system on a regional basis. An ISO provides
availability and transmission pricing services to all users of the
transmission grid. |
|
Installation Costs |
All the expenses required to
construct and get a turbine up and running including but not limited to
foundation construction, laying of electrical wire, crane, labor, and
other associated costs. |
|
Interconnection |
The process of connecting an
electrical generator to the electrical power grid or the physical
location of the connection of an electrical generator to the electrical
power grid. |
|
Interconnection Agreement |
A legally binding document
that defines the technical and contractual terms under which a generator
can interconnect and deliver energy to a transmission operating
utility’s system. |
|
Internal Rate of Return (IRR) |
A financial calculation that
compares the present value of a project’s expected revenues with the
present value of its expected costs. The IRR calculation is used to
determine the discount rate at which the two values are equal. By doing
this calculation, investors are able to see the project’s expected rate
of return. |
|
Investor-Owned Utility (IOU) |
A utility owned by private
investors as opposed to one owned by a public trust or agency; a
commercial, for-profit utility as opposed to a co-op or municipal
utility. |
|
IRS Private Letter Rulings |
A notice from the IRS that
makes a ruling on how a particular portion of the tax code applies in a
specific instance for an individual or business. Many community wind
projects have asked the IRS for rulings on the ability of the project’s
business structure to take advantage of the production tax credit (and
other tax advantages) in a way that is within the law. |
|
Kilowatt (kW) |
The basic unit of electric
demand, equal to 1,000 watts. |
|
Kilowatt-hour (kWh) |
A unit of energy equal to
1,000 watt-hours. The basic measure of electric energy generation or
use. A 100-watt light bulb that is left on for 10 hours uses one
kilowatt-hour. |
|
Limited Liability Company (LLC) |
A type of business structure
in which owners are not liable for things that go wrong that are not the
owners' responsibility. This offers owners some legal protection in case
of accidents and disasters. |
|
Load |
The amount of electric power
drawn at a specific time from an electric system, or the total power
drawn from the system. Peak load is the amount of power drawn at the
time of highest electrical demand. Or a device or aggregation of devices
that are connected to an electrical system that consume electrical
power. |
|
Maintenance Reserve Account |
The reserve account of cash
balances set aside to cover a project's maintenance and repair expenses. |
|
Megawatt (MW) |
Equal to 1,000 kilowatts or
1 million watts. |
|
Megawatt-hour (MWh) |
Equal to 1,000
kilowatt-hours or 1 million watt-hours. |
|
Merchant |
Refers to wind projects
where a private contractor builds a new facility without a power
purchase agreement and guaranteed revenue stream. In a deregulated power
market a merchant wind projects sell their electricity at spot market
prices. |
|
Meteorological Tower ("Met Tower") |
A tower used at a potential
project site which has equipment attached to it which is designed to
assess wind resource. Generally a met tower will have anemometers, wind
direction vanes, temperature and pressure sensors, and other measurement
devices attached to it at various levels above the ground. |
|
Midwest Independent System Operator (MISO) |
The independent system
operator for the Midewest.
http://www.midwestiso.org |
|
Minnesota
Flip |
The Minnesota Flip is a
business model designed to help local wind project owners with minimal
tax appetite pair up with a larger entity that has a more substantial
tax burden. |
|
Modified Accelerated Cost-Recovery System (MACRS) |
Businesses can recover
investments in certain property through depreciation deductions. The
MACRS establishes a set of class lives for various types of property,
ranging from three to 50 years, over which the property may be
depreciated. For solar, wind, and geothermal property placed in service
after 1986, the current MACRS property class is five years. |
|
Multiplier Effect |
The term “multiplier effect”
as it pertains to the local economy and wind project development
describes how increased spending in one part of a economy starts a chain
reaction that results in an overall increase in economic activity. |
|
Municipal Utility ("Muni") |
A utility owned by a city to
supply utility services to residents in that city. Generally, surpluses
in revenues or over-expenditures are contributed to the city budget. |
|
Nameplate Capacity |
The maximum output rating of
a wind generator. A wind turbine that has a 1 MW nameplate capacity will
produce 1 MW of power when operating at it’s rated output. |
|
Net Metering and Net Billing |
The concept of net metering
programs is to allow utility customers to generate their own electricity
from renewable resources, such as small wind turbines and solar electric
systems. The customers send excess electricity back to the utility when
their wind system, for example, produces more power than they need. |
|
Net
Present Value |
A common financial concept
(and a critical component of Minnesota’s C-BED tariff), reflecting the
idea that having a given amount of money today is more valuable than
receiving the same amount of money in the future. C-BED requires
utilities to determine the net present value of their rate schedule
using the standard discount factor that they apply to their other
business decisions. |
|
Network
Resource |
An electrical generator that
can provide support to the system in terms of real or reactive power
supply, spinning reserve, or other services that the system operator
requires to keep the system operating in a safe and reliable manner.
Generally wind projects can only qualify as an energy resource because
of their non-dispatchable nature, i.e. |
|
Non-Utility Generator (NUG) |
A generator that is owned
and operated by an entity which is not a regulated electric utility. |
|
O&M (Operations and Maintenance) Agreement |
The contract for operating
and maintaining a project which defined terms, fees, schedules, and
other details. |
|
Off-Peak
Power |
Electricity supplied during
periods of low system demand. |
|
Off-Taker |
The purchaser of the
electricity from a wind project, for example: a utility company. |
|
Pad
Mount Transformer |
A electric transformer that
is mounted on the ground as opposed to a pole mounted transformer. A
pole mounted transformer is mounted on a pole that holds electric power
lines. |
|
Pass-Through Entity |
A business structure that
allows tax credits and operating gains and losses to be allocated to the
owners of the business rather than the business itself, which prevents
the income of the business from being taxed twice. |
|
Passive
Income |
Certain types of income, as
defined by the IRS, such as rental income or income from businesses, in
which the earner serves only as an investor and is not actively engaged
in running the investment as defined by the IRS. See Passive Tax
Appetite. |
|
Passive Tax Appetite |
Income from certain types of
investments qualifies as passive income. Tax paid on this income is
considered passive tax. To take advantage of the Federal Production Tax
Credit (the PTC) and Modified Accelerated Cost Recovery System (MACRS),
you or a project partner must be paying taxes that fit into this
category of tax liability. |
|
Payments-In-Lieu-of-Taxes (PILOT) |
Negotiated payments between
the local taxing authority and a wind project. These payments compensate
for excessive use of infrastructure in the area while developing the
project and allow the local community to benefit from wind energy
development. |
|
Peak Demand |
The greatest demand placed
on an electric system; measured in kilowatts or megawatts; also, the
time of day or season of the year when that demand occurs. |
|
Peak Load |
The amount of electric power
required by a consumer or a system during peak demand; measured in
kilowatts or megawatts. |
|
Plat Drawings |
A map showing politically
defined sections and townships that shows who holds the deed to the
parcels of land contained within. |
|
Power Curve |
The instantaneous power
output of a specific turbine design at various wind speeds. Used with
wind resource data to determine the potential for electricity generation
at a project site. |
|
Power Purchase Agreement |
The contract to buy the
electricity generated by a power plant. Securing a good PPA is often one
of the most challenging elements of wind project development. |
|
Pro forma |
Comprehensive financial
analysis of a business or project. |
|
Pro rata |
In proportion to, as
determined by a specific factor. Example: tax credits are allocated to
project owners in direct proportion to the percentage of the project
they own. |
|
Production Tax Credit (PTC) |
Provides the owner of a
qualifying facility with an annual tax credit based on the amount of
electricity that is generated. By focusing on the energy produced
instead of capital invested, this type of tax incentive encourages
projects that perform adequately. In 2007, the rate for the PTC is
1.9¢/kWh. The PTC increases from year to year based on the consumer
price index. |
|
Public Utility Commission (PUC), Public Services Commission (PSC) or
Utility Board |
A state government agency
responsible for the regulation of public utilities within a state or
region. A state legislature oversees the PUC by reviewing changes to
utility laws, rules, and regulations and approving the PUC's budget. The
commission is usually made up of Commissioners appointed by the governor
or legislature for a specific term which varies from state to state. |
|
Public Utility Regulatory Policy Act (PURPA) |
A federal law passed in 1978
that requires electric utilities to purchase electricity produced from
certain efficient power producers (frequently using renewable or natural
gas resources). Utilities purchase power at a rate equal to the costs
they avoid by not needing to generate the power themselves. |
|
Reactive Power Support |
This is the production of
reactive power to maintain stability on the transmission system. Power
on the system comes in two main types: the first is the power that is
actually delivered to end users, and the second is reactive power, which
is power provided to the system to maintain the system, rather than for
end-use consumption. |
|
Renewable Energy Credits (RECs) |
The “green” or renewable
attribute of electricity that is generated utilizing a renewable energy
resource. A wind turbine that produces 1 MWh of electricity has produced
1 REC which, in some electricity markets, can be sold separately from
the electrical power. |
|
Renewable Energy Production Incentive (REPI) |
A federal production payment
of 1.5¢ per kWh that is made available to new qualifying renewable
energy generation facilities. However, since the REPI involves spending
of federal funds, money must be appropriated annually by Congress. |
|
Renewable Portfolio Standard (RPS)/Renewable Electricity Standard (RES) |
A minimum renewable energy
requirement for a region's electricity mix. Under an RES, electricity
suppliers are required to provide some percentage of its supply from
renewable energy sources. RPS proposals frequently ease that requirement
by including a tradable credit system under which electricity suppliers
can meet the requirement by buying and selling renewable energy credits
(RECs). |
|
Restructuring |
The process of changing the
structure of the electric power industry from one of regulated monopoly
over electrical customers to one of open competition between power
producers for customers. |
|
Rural Electrification Administration (REA) |
An agency of the U.S. Dept.
of Agriculture that makes loans to states and territories in the U.S.
for rural electrification and for providing electricity to persons in
rural areas who do not receive central station service. |
|
Setback |
A term used in siting and
permitting for the construction of structures that refers to the
distance from the base of the structure to existing easements, roads,
buildings, bodies of water, or other geographic or man-made structures
or property lines. |
|
Shadow
Flicker |
Shadow flicker occurs when
the blades of the turbine rotor cast shadows that move across the ground
and nearby structures. |
|
Sound Power |
Strength of a sound source,
measured in A-weighted decibels (LWA). Typical sound power values for
wind turbines (which can be obtained from the turbine manufacturer) are
in the range of 90-105 dB(A), LWA. (The measurement is A-weighted to
account for the sensitivity of human hearing.) |
|
Sound
Pressure |
Sound level measured at a
receptor (e.g., a neighbor’s house, a microphone). Sound pressure
decreases proportionately to the square of the distance from the source
and can be affected by prevailing wind direction, topography,
temperature, barometric pressure, and other factors. |
|
Southern Minnesota Municipal Power Agency (SMMPA) |
SMMPA is a company that
generates and sells wholesale electricity, primarily for its eighteen
member municipally-owned utilities. The member municipally-owned
utilities are located mostly in Southeastern and South-central
Minnesota. SMMPA website:
www.smmpa.com |
|
System Benefits Charge (SBC) |
A required fee (also known
as a public benefits charge) from all electricity customers to fund
programs that are in the public interest that may or may not be
competitive in a deregulated electricity market. |
|
Tariff |
A standardized set of terms
for generation, purchase, transmission and/or delivery of electricity on
a utility’s system, a state, region, or country. The term is commonly
used in electric utility rate making in North America. The term is also
commonly used in Europe. In this context tariffs are not taxes or
customs duties on goods crossing international borders. |
|
Tenor |
The term or life of a
contract, similar to maturity. |
|
Three-Phase Distribution or Transmission Lines |
Electrical power lines that
carry electric energy from one point to another in an electric power
system, using three power lines, to transmit three different electrical
signals. The phases, or electrical signals, required for most large
rotating machines which are used in many manufacturing processes and for
many commercial/large wind turbines. The U.S. |
|
Transmission |
The transfer of electric
current from a power plant to a destination that could be hundreds of
miles away. |
|
Turbine |
A device for converting the
flow of a fluid (air, steam, water, or hot gases) into mechanical motion
that can be utilized to produce electricity. |
|
Unbundling |
The process of separating a
service into component parts (generation, transmission, distribution,
ancillary services, etc) to allow customers to choose where to buy each
service separately. Utility unbundling, overseen by regulators,
generally requires utilities to ensure that the price of each service
accurately reflects the cost of that service (plus a margin for profit). |
|
Wake Losses |
The space behind a wind
turbine that is marked by decreased wind power capacity due to the fact
that the turbine itself used the energy in turning the blades. The wind
behind the turbine, in its wake, is less effective at generating energy
for a certain distance in the downwind direction due to turbulence
created by the upwind machine. |
|
Watt |
A unit of electrical power:
1/1000 kW |
|
Wheeling |
Transmitting bulk
electricity from a generating plant to a distribution system across a
third party's lines. |
|
Wind Power
Class |
A way of quantifying on a
scale the strength of the wind at a project site. The Department of
Energy’s National Renewable Energy Laboratory defines the wind class at
a site on a scale from 1 to 7 (1 being low and 7 being high) based on
average wind speed and power density to offer guidance to potential
developers as to where wind projects might be feasible. |
|
Wind Rose |
A wind rose shows the
direction and the frequency of that direction that the wind blows at a
particular location. Wind roses are used in wind projects to portray the
amount of energy that comes into the wind project from various
directions. |
|
Wind Shear |
A term and calculation used
to describe how wind speed increases with height above the surface of
the earth. The degree of wind shear is a factor of the complexity of the
terrain as well as the actual heights measured. Wind shear increases as
friction between the wind and the ground becomes greater. Wind shear is
not a measure of the wind speed at a site. |
|