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Solar
Residential and commercial solar installer and EPC contractor bookkeeping, including ASC 606 performance obligations, Section 48E ITC adders, Section 25D sunset, PPA and lease revenue, workmanship warranty reserves, and cost-per-watt KPIs
You Missed the July 4 Solar Deadline. Here's What's Actually Left of the Business Tax Credit
Businesses that missed the July 4, 2026 begin-construction deadline can still claim the 30% Section 48E solar credit — but only if the system is placed in service by December 31, 2027, with no partial credit after. Covers the under-1 MW prevailing-wage exemption, domestic content and energy community adders, MACRS plus 100% bonus depreciation, selling the credit under Section 6418, and the 10-year FEOC clawback risk.
Texas SB 1036: Solar Retailers Must Register with TDLR by September 1, 2026
Starting September 1, 2026, Texas SB 1036 requires residential solar retailers and salespersons to register with TDLR, with penalties up to $2,500 per violation ($10,000 when the customer is 65+) and contract-refund orders. Here's who must register, what the code of conduct prohibits, and how to prepare.
Solar Farmland Leases: A Landowner's Guide to Rates, Rollback Taxes, and Contract Terms
Solar ground leases on farmland pay $500-$1,200 per acre annually nationally once construction begins, but landowners who skip the decommissioning bond, rollback-tax reimbursement, and escalator clause often lose more than they gain over a 20-to-35-year term.
Solar Installer Bookkeeping: ASC 606, Section 48E ITC Adders, and Life After the Section 25D Residential Sunset
How residential and commercial solar EPCs should structure ASC 606 performance obligations, document the Section 48E domestic content and energy community adders, reserve for workmanship warranty per kilowatt, and survive the post-Section 25D residential market in 2026.