Commercialization

1
Commercialization Deployment

• John Bartlett
• Scott Stephens

• Advanced Manufacturing Tax Credit (48C) Applicant
  Webinar

• September 17, 2009

2
Final Application Reminders

• The final application should be formatted in
  Compact Disc (CD) and 2 copies mailed to
• Department of Energy Golden Field Office 48C
  Applications 1617 Cole Boulevard Golden CO 80401
• In addition, you may also email your final
  application to email address 48cappplications_at_hq.
  doe.gov
• After IRS acceptance on or before January 15,
  2009, the taxpayer must execute and return the
  agreement to the Service by March 15, 2010 (ref.
  Section 6.04 and Section 8)
• Please check for updates on the Frequently Asked
  Questions before starting your Final Application
  (http//www.energy.gov/recovery/documents/Frequent
  ly_Asked_Questions_48C.pdf)

3
Manufacturing Tax Credit (48C) Applicant
Decision Tree
No
No
No
No
Yes
Yes
Yes
Yes
Eligible projects that re-equip, expand, or
establish manufacturing facilities for -
Property to produce Solar, Wind or Geothermal
energy - Fuel cells, microturbines or an
energy storage system for electric/hybrid-elect
ric vehicles - Electric grids/storage supporting
transmission of intermittent RE - Property for
CCS - Property for energy conservation - Property
for refining/blending renewable fuels - Plug-in
vehicles or components - Other GHG-reducing
property Ineligible Projects that produce
property for any refining/blending of fossil
fuels
Eligible only projects where there is a
reasonable expectation for commercial viability
will be considered. Projects should - Be ready
for commercial deployment - Have
well-developed and sizable end-markets
Eligible Property which meets the following
requirements - Is necessary for the
production of end-use energy property
described under Eligible Projects - Is
tangible personal property or other tangible
property integral to the manufacturing
facility - Depreciation (or amortization in
lieu of depreciation) is allowable Ineligible
The building or structural components of the
manufacturing facility
4
Specified Advanced Energy Property
Geothermal, Hydrokinetic, Solar, Wind, etc.
Building, Fuel cell, Smart Grid, Industrial, etc.
Biofuels
Building, Fuel cell, Industrial, Vehicles, etc.
CCS, Smart Grid, etc.
MWh / yr
MWh / yr
Gallons Gasoline Eq. / yr
Gallons Gasoline Eq. / yr
Mtons CO2 / yr
5
Quantitative Data and Qualitative Narrative
Applicant Data Input Spreadsheet

• Technology Information
• Energy Area
• Deployed Performance
• Levelized Cost of SAEP
• Factory Attributes
• Annual Production
• Value Added
• Operational Lifetime
• SAEP
• Jobs
• Construction Operation
• Financial Information
• Tax Credit Sought

• Tech Innovation and Cost Reduction
• Cost Advantage
• AAMC / Tax Credit
• LCOE
• / CO2
• CO2 Reduction
• CO2 / Tax Credit
• Job Creation
• Jobs / Tax Credit
• Schedule
• Time to completion