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Commercial Lighting Tax Deduction

Retail > Cooper Lighting

 

Courtesy of Corelite/Cooper Lighting

 

Courtesy of Metalux/Cooper Lighting

Courtesy of Halo/Cooper Lighting

 

Courtesy of Halo/Cooper Lighting

RETAIL: New Installation Comparison 90 PAR/FL Halogen 70W T4.5 Metal Halide
LAYOUT Fixture Mounting Height 12 ft. 12 ft.
LAMP & FIXTURE DATA Initial lamp lumens 1310 6600
Number of lamps 1 1
Initial fixture lumens 1310 6600
Ballast factor N/A 1.00
Initial fixture lumens
(ballast corrected)
1310 6600
Lamp lumen depreciation 0.00 0.80
Luminaire dirt depreciation 0.88 0.88
Fixture efficiency (%) 100 52.5
Maintained fixture lumens 1310 2439
Fixture watts 90 77
Fixture lumens/watt 14.6 32
FOOTCANDLES CRI 100 83
FC Average Maintained 40 39
OPERATING DATA Number of fixtures 480 180
Cost/kWh $0.085 $0.085
Total wattage 43200 13860
Square footage 12800 12800
Total installed price $28,440 $39,600
Watts/square foot 3.38 1.08
Annual operating hours 5110 5110
SAVINGS ANALYSIS Annual Energy Costs $18,764 $6,020
Annual Energy Savings N/A $12,744
COMMERCIAL BUILDINGS DEDUCTION Lighted area (square feet) 12800 12800
ASHRAE/IES Standard 90.1-2001 requirement
(watts/square foot)
1.9 1.9
LPD below Standard 90.1-2001 0% 43%
Eligible deduction per square foot $0.00 $0.60
Max. Commercial Buildings Deduction
(final benefit
depends on owner’s
tax rate)
$0.00 $7,680
CONTROLS Mandatory controls (see Standard 90.1-2001) and mandatory bi-level
switching (see Commercial Buildings Deduction) can increase energy savings.

 

Adaptation of project example provided courtesy of Cooper Lighting.

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