A (10) | B (1) | C (9) | D (15) | E (8) | F (3) | G (5) | H (3) | I (8) | K (2) | L (4) | M (11) | N (6) | O (3) | P (16) | R (5) | S (10) | T (5) | U (1) | W (6) | Z (1)
Term Definition
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.

Access

This permitting regulation category refers to the standards that apply to the service roads or construction roads of a wind project. Construction equipment for large, commercial-scale wind turbines can exceed the allowable weight and size for some rural roads and therefore counties may impose certain requirements in this category.

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. A consequence is that many unsuspecting taxpayers who make less than $100,000 a year with certain kinds of investments and deductions end up having to pay the AMT. Investing in certain types of businesses can trigger the AMT.

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

Appearance

These permitting regulations are designed to reduce the visual impact of a wind turbine, as well as minimize the impact on wildlife, especially birds. The most common requirements are for a white or grey color, and non-reflective finishes to minimize glare.

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.