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Commercial Lighting Tax Deduction

Office > Cooper Lighting

 

Lighting designer: Gensler
Photographer: Sherman Takata (Gensler)
Courtesy of Corelite/Cooper Lighting

 

Courtesy of Metalux/Cooper Lighting

 


OFFICE INTERIOR: New Installation Comparison 3-lamp T8 parabolic fixtures 2-lamp T5 fixtures
LAYOUT Fixture Mounting Height 10 ft. 10 ft.
LAMP & FIXTURE DATA Initial lamp lumens 2800 2800
Number of lamps 3 2
Initial fixture lumens 8400 5600
Ballast factor 0.90 1.15
Initial fixture lumens (ballast corrected) 7560 6440
Lamp lumen depreciation 0.90 0.95
Luminaire dirt depreciation 0.88 0.88
Fixture efficiency (%) 69.4 88.9
Maintained fixture lumens 4722 5439
Fixture watts 87 66
Fixture lumens/watt 54 82
FOOTCANDLES CRI 72 82
FC Average Maintained 41 40
OPERATING DATA Number of fixtures 228 198
Cost/kWh $0.085 $0.085
Total wattage 19836 13068
Square footage 24000 24000
Total installed price $18,012 $29,700
Watts/square foot 0.83 0.54
Annual operating hours 4380 4380
SAVINGS ANALYSIS Annual Energy Costs $7,385 $4,865
Annual Energy Savings n/a $2,520
COMMERCIAL BUILDINGS DEDUCTION Lighted area (square feet) 24000 24000
ASHRAE/IES Standard 90.1-2001 requirement (watts/square foot) 1.3 1.3
LPD below Standard 90.1-2001 36% 59%
Eligible deduction per square foot $0.52 $0.60
Max. Commercial Buildings Deduction (final benefit depends on owner’s tax rate) $12,480 $14,400
CONTROLS Mandatory controls (see Standard 90.1-2001) and bi-level switching (required in all office occupancies except store rooms, lobbies and restrooms) can increase energy savings.

 

Adaptation of project example provided courtesy of Cooper Lighting.

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