2014 Vol. 98 No. 3

26 HќќѠіђџȱ юћјђџ юџѐѕȱ2014 Continued from page 25. ꗊ—Œ’—ȱŠ–˜ž—ǰȱ™Š¢–Ž—ȱ›ŽšžŽ—Œ¢ȱ and market rates at the time of funding. 6HFXULW\ Although each state may have œ•’‘•¢ȱ’쎛Ž—ȱ•ŽŠ•ȱ›Žšž’›Ž–Ž—œǰȱ in most cases, the lender will be pro- Ÿ’Žȱ ’‘ȱŠȱꛜȱ™›’˜›’¢ȱŠ—ȱ™Ž›- fected lien on the capital equipment. As an alternative, the project can be secured by the customer pledging unencumbered essential purpose facilities, such as its city hall building, ™˜•’ŒŽȱœŠ’˜—ǰȱꛎȱœŠ’˜—ǰȱŽŒǯȱ ‘Žȱ value of the pledge facilities should ‹ŽȱŽšžŠ•ȱ˜ȱ˜›ȱ›ŽŠŽ›ȱ‘Š—ȱ‘Žȱꗊ—Œ- ing amount. Private universities and not-for- ™›˜ęȱ‘˜œ™’Š•œȱŠ—ȱ‘’‘Ž›ȱŽžŒŠ’˜—ȱ ’—œ’ž’˜—œȱ–Š¢ȱœŽŒž›Žȱ‘Žȱꗊ—Œ- ing with a combination of a revenue pledge and equipment collateral. ŒŒŠœ’˜—Š••¢ȱ‘Žȱꗊ—Œ’—ȱ ’••ȱ‹Žȱ secured by pledging an unencumbered essential purpose facility, but typically the security interest ’œȱ›Š—Žȱ‹¢ȱꕒ—ȱŠȱ ȬŗȱŠ—Ȧ ˜›ȱę¡ž›Žȱꕒ—ǰȱŠœȱŠ™™•’ŒŠ‹•Žǯȱ ‘Žȱ security interest may, in some cases where a weaker lessee and ESCO are involved, be coupled with a pledge or assignment of the ESCOs guarantee or with a payment and performance bond, which ensures the ability of the ESCO to complete the project and/or guarantee the energy savings. )LQDQFLQJ 7RROV State, municipal governments and public institutions of higher education typically utilize tax-exempt lease ™ž›Œ‘ŠœŽȱŠ›ŽŽ–Ž—œȱ˜ȱꗊ—ŒŽȱž™ȱ to 100 percent of the project cost and œ™›ŽŠȱ‘Žȱ™Š¢–Ž—œȱ˜ŸŽ›ȱ꟎ȱ˜ȱŘŖȱ ¢ŽŠ›œǯȱ Š¡ȬŽ¡Ž–™ȱ›ŠŽœȱ˜ěŽ›ȱ•˜ Ž›ȱ ™Š¢–Ž—œȱ‘Š—ȱŠ¡Š‹•Žȱꗊ—Œ’—œǰȱ thus reducing interest expense and overall program cost. Capital leases: ‘Žȱꗊ—Œ’—ȱ’œȱ structured as an annual appropriation lease or an abatement lease. The abatement lease can be utilized in Indiana or California only. The nonappropriation lease is used in all 50 U.S. states and territories and is the most common solution. ˜—ž’ȱꗊ—Œ’—DZȱPrivate uni- ŸŽ›œ’’Žœǰȱ—˜Ȭ˜›ȱ™›˜ęȱ‘˜œ™’Š•œȱŠ—ȱ higher education institutions typical- •¢ȱž’•’£ŽȱŒ˜—ž’ȱꗊ—Œ’—œȱ˜ȱŠŒŒŽœœȱ lower rates in the tax-exempt market to reduce interest expense and overall program cost. 8QGHUZULWLQJ ‘Žȱ›Š—œŠŒ’˜—ȱ’œȱž—Ž› ›’ĴŽ—ȱ ‹ŠœŽȱž™˜—ȱ‘Žȱꗊ—Œ’Š•ȱž—Š–Ž—- tals of the lessee or borrower, ESCO expertise and balance sheet, collateral, project savings, size, term and pricing. 6XPPDU\ Federal and local governments continue to provide grants and incentives to encourage clients and inves- ˜›œȱ˜ȱ›Ž›˜ęȱ˜•Ž›ȱŠŒ’•’’Žœǰȱ ‘’•Žȱ creating clean energy jobs and reducing carbon emissions. ESCOs play a vital role in designing, engineering and installing ECMs to reduce energy consumption and lower utility bills. Frequently the ESCOs guarantee the savings for a portion or all of the project’s useful life for an annual M&V fee. The project savings typi- ŒŠ••¢ȱŽ¡ŒŽŽȱ˜›ȱ–ŠŒ‘ȱ‘Žȱꗊ—Œ’—ȱ payments to create positive cash ̘ œȱ˜›ȱŠȱ‹›ŽŠ”ȬŽŸŽ—ȱœŒŽ—Š›’˜ȱ˜›ȱ‘Žȱ Œ•’Ž—ǯȱ ‘ŽȱœŠŸ’—œȱ̘ ȱ’›ŽŒ•¢ȱ˜ȱ ‘Žȱ•ŽœœŽŽȦ‹˜››˜ Ž›ȱ‹˜Ĵ˜–ȱ•’—Žȱž™˜—ȱ repayment of the loan or capital lease. ȱ ȱ—ž–‹Ž›ȱ˜ȱꗊ—Œ’—ȱ˜˜•œȱŽ¡’œȱ to fund energy conservation projects. The most widely used in the MUSH market are the non-appropriation Š¡ȬŽ¡Ž–™ȱ•ŽŠœŽȱŠ—ȱŒ˜—ž’ȱꗊ—Œ- ings, which provide the client with a •˜ Ž›ȱꗊ—Œ’—ȱ›ŠŽȱŠ—ȱ‘Žȱ’—ŸŽœ˜›ȱ ’‘ȱŠ—ȱŠĴ›ŠŒ’ŸŽȱŠŽ›ȬŠ¡ȱ¢’Ž•ǯȱ ‘Žȱ investor typically is secured by the installed equipment or unencumbered real property. Overall, the building energy efꌒŽ—Œ¢ȱ–Š›”ŽȱŒ›ŽŠŽœȱž’•’¢ȱœŠŸ’—œȱ for the client and the opportunity to have new equipment installed in older facilities still in use. The project ꗊ—Œ’—ȱ˜ěŽ›œȱ‘Žȱ’—ŸŽœ˜›ȱŠĴ›ŠŒ- ’ŸŽȱŠœœŽȱ’ŸŽ›œ’ęŒŠ’˜—ǰȱ‘’‘ȱŒ›Ž’ȱ šžŠ•’¢ǰȱ•˜—Ž›ȱꗊ—Œ’—ȱŽ›–œȱŠ—ȱ ŠĴ›ŠŒ’ŸŽȱ¢’Ž•œǯȱ ‘ŽȱǞŚȱ‹’••’˜—ȱ˜ȱǞŜȱ billion MUSH market is vibrant and growing, and continues to create clean energy jobs to reduce carbon emissions in the United States, offering something for all the market participants.  $400,000 $500,000 $300,000 $200,000 $100,000 $0 Year 1 Total Program Savings Total Program Cost Annual Cash Flow Year 2 Year 3 Year 4 Year 5 Year 9 Year 10 Year 15

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