Whitepaper: ALLOCATED TAX CREDIT INVESTMENTS GAAP Accounting Best Practices: Utilizing the Deferral Method to Recognize Renewable Energy Tax Credits

Although economically accretive, allocated tax credit investments can have less than optimal or, in some cases, adverse accounting consequences, including below the line recognition of tax credit benefits and asset impairment due to basis reduction associated with the credit, which may create potential obstacles for investors; however, these negative accounting results can often be addressed by utilizing the deferral method, rather than the flowthrough method of recognizing renewable energy tax credit assets.

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