Tax Equity Structure Accounting
Renewable energy projects are typically financed with tax equity partners — flip structures, yield-co arrangements, and sale-leaseback transactions all create complex accounting that requires specialized expertise.
Energy
Renewable Energy & Clean Tech
Tax equity accounting, PPA revenue recognition, and carbon credit tracking for renewable energy developers and clean tech companies. Nexus handles the financial complexity of the energy transition.
GAAPIFRSITC/PTC
The Renewable Energy & Clean Tech Finance Challenge
ITC & PTC Tracking
Investment Tax Credit and Production Tax Credit benefits must be tracked, allocated to partners, and accounted for correctly. Changes in tax law (including IRA provisions) require ongoing accounting updates.
PPA Revenue Recognition
Power purchase agreements with variable pricing, escalators, and capacity payments create revenue recognition complexity that requires careful ASC 606 analysis.
How Plurafi Solves It
Investment Tax Credit (ITC) and Production Tax Credit (PTC) tracking
Tax equity partnership accounting (flip and yield-co)
Power purchase agreement (PPA) revenue recognition
Project development cost capitalization
Carbon credit and REC accounting
FERC reporting support
Built-In Compliance
GAAP (ASC 323 — Equity Method)
IFRS (IFRS 11 — Joint Arrangements)
IRS ITC/PTC rules (including IRA provisions)
FERC (Federal Energy Regulatory Commission)
Key Outcomes
Tax equity
flip calculations automated
ITC/PTC allocations
tracked and documented
PPA revenue
recognized correctly from contract inception
Built specifically for Renewable Energy & Clean Tech
See how Plurafi handles your industry's complexity