The Solar Energy Industries Association (SEIA) and CohnReznick, an accounting, tax and advisory firm, have released a guide on the valuation of solar projects for financial reporting purposes.
The publication features best practices for investors, financiers, project developers and others and follows up on the organizations' 2014 publication on fair market value methodologies in the solar industry.
‘This white paper provides all members of the solar industry with an overview of best practices in purchase price allocations for the acquisition of typical solar energy systems,’ says Don Nimey, partner for CohnReznick's valuation advisory services group." Proper purchase price allocation reporting is fundamental to recording the intangible and tangible assets on the balance sheet of the acquirer."
More information can be found here.