Lithonia Lighting, an Acuity Brands Company Best Value in Lighting

EPAct/ENERGY ESTIMATOR V2.6 (Downloads)

 Version 2.6
Example
NOTE: it is best to save the spreadsheet onto your hard drive before using it and you may have to reduce the macro security in your Excel  to medium to use this spreadsheet.
Key changes to v2.6:
  1. A QuickCalc worksheet has been added

  2. The user can now turn off the EPAct part of the calculation if all they are after is energy savings.

  3. Lamp replacement costs may now be accounted for.

  4. The multi-luminaire worksheets have been expanded so that different annual operating hours can be assigned to different luminaire types.

  5. The Space Parameters page now starts off with it fitting on one page but still has the ability to be expanded for those occasional large jobs.

  6. The user now starts off on a ‘welcome’ page that allows them to pick one of three options:

    1. Go to the QuickCalc worksheet.

    2. See the instructions for the full estimator

    3. Go straight to work with the full estimator.

LATEST NEWS:

NEMA has approved a new lighting metric known as Target Efficacy Rating (TER). TER is an extension of NEMA’s previous metric known as Luminaire Efficacy Rating (LER). TER relates to LER as Coefficient of Utilization (CU) relates to luminaire efficiency.  LER was a measure of how many lumens per watt were emitted by a luminaire but, like photometric efficiency, with no regard as to where those lumens were heading.  TER measures the lumens per watt emitted by a luminaire that fall on a specified target area. Each luminaire type (lowbay, linear highbay, etc.) has a generic target area specified.  TER is calculated using the following formula:

 

 

where the Energy Effectiveness Factor (EEF) is determined from the photometric data in accordance with the generic target area specified for that product type. For example, the EEF for a Lowbay unit is the average CU in a space with reflectances of 50/30/20 at RCRs of 1 and 4, while for a Type III Roadway fixture, it is the CU for the area from 0 to 2.75 mounting heights out in front of the luminaire. TER adds one more tool with which to evaluate the energy effectiveness of a luminaire.

 

Click here for a PDF of TERs for ABL products.

The Energy Efficient Commercial Buildings Tax Deduction for Lighting Systems

Click here to see additional details published on June 2, 2006 per Department of Treasury notice # 2006-52.

The energy efficient commercial buildings deduction provides a deduction for building owners equal to energy-efficient commercial building property expenditures made by the taxpayer, subject to a cap. See table to the left to download a spreadsheet that can be used to estimate the tax and energy benefits for your specific situation. Spreadsheets were last uploaded on March 26, 2008.   NOTE: it is best to save the spreadsheet onto your harddrive before using it and you may have to reduce the macro security in your Excel  to medium to use this spreadsheet.

  • A tax deduction is available up to $1.80/sq.ft. for energy efficient commercial buildings that improve on ASHRAE/IESNA 90.1-2001 energy costs by 50%. Space-by-Space values - Whole Building Values. Note 2001 values are the same as 1999.
     
  • Alternate system-specific deductions are available for interior lighting, HVAC and building envelope - each system up to $0.60/sq.ft.
     
  • An interim rule for the system-specific deduction for lighting provides for a deduction for interior lighting systems with power density at least 25% less than prescribed by ASHRAE/IESNA 90.1-2001. This deduction increases in a linear fashion to $0.60/sq.ft. for systems that are at least 40% less. Warehouses may only qualify for the deduction if they are at least 50% less than ASHRAE/IESNA 90.1-2001.
     
  • The system-specific deduction for lighting can apply to new construction or lighting renovations for any building located in the United States that is within the scope of ASHRAE/IESNA 90.1-2001.
     
  • Certain lighting level and lighting control requirements must also be met in order to qualify for the partial interim lighting deductions.
     
  • The provision is effective for property (or renovations) placed in service after December 31, 2005 and prior to January 1, 2008. [NOTE: In December 2006, these deductions were extended to December 31, 2008.] The tax deduction is claimed one time for the year in which the property is placed in service. The deduction cannot exceed the capital expenditure for the energy efficient lighting system and will reduce the cost basis of the equipment for depreciation purposes.                                                                                                            
  • All energy reduction projects submitting for EPAct deductions must be certified by a 'qualified' individual. Click here for a list (maintained by the National Lighting Bureau) of self-qualified individuals, state-by-state.
     
  • For public entities such as public schools, hospitals or government offices, the deduction may be allocated to the person primarily responsible for designing the property.

The Department of Energy and the Internal Revenue Service will be defining specific details regarding tax guidance and compliance software in the near future. There will also be additional information regarding who is deemed qualified to certify building efficiency as well as the IRS deduction forms.

Additional information regarding The Energy Efficient Commercial Building Tax Deduction can be obtained at www.efficientbuildings.org.

The above summary is meant to provide a general overview of the tax provisions of the Energy
Policy Act 2005. Please contact your tax advisor to determine the specific tax treatment
appropriate for your company.

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Notice 2008-40 has been issued providing additional clarification on the followings issues:
  • The assignment of the tax deduction to designers for government-owned buildings.
  • The list of approved software programs for certifying under the permanent rules.
  • Certification requirements under the interim lighting rule.
  • Application of the interim lighting rule to unconditioned garage spaces.
  • Changes relating to partially qualifying property.

Click here for a full copy of Notice 2008-40.

Click here for a summary of Notice 2008-40.

 

 
Section 109 - Standards for Federal Buildings

EPAct 2005 requires "DOE to establish revised energy efficiency performance standards for the construction of all new Federal buildings, ...". Click here to download the 'interim final rule' published on December 4th, 2006.

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