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Commercial Lighting Tax Deduction

Warehouse > Cooper Lighting

 

Courtesy of Metalux/Cooper Lighting

 

WAREHOUSE: Retrofit Application EXISTING SYSTEM
400W high-bay standard metal halide
PROPOSED
Fluorescent high-bay w/6-lamp high-lumen T8 lamps
LAYOUT Fixture Mounting Height 31 ft. 31 ft.
LAMP & FIXTURE DATA Initial lamp lumens 36000 3100
Number of lamps 1 6
Initial fixture lumens 36000 18600
Ballast factor 1.00 1.18
Initial fixture lumens (ballast corrected) 36000 21948
Lamp lumen depreciation 0.75 0.95
Luminaire dirt depreciation 0.88 0.88
Fixture efficiency (%) 79.2 0.937
Maintained fixture lumens 18818 17193
Fixture watts 460 222
Fixture lumens/watt 41 77
FOOTCANDLES CRI 65 82
FC Average Maintained 38 34
OPERATING DATA Number of fixtures 496 496
Cost/kWh $0.085 $0.085
Total wattage 228160 110112
Square footage 245000 245000
Total installed price Existing $105,000
Watts/square foot 0.93 0.45
Annual operating hours 8760 8760
SAVINGS ANALYSIS Annual Energy Costs $169,888 $81,989
Annual Energy Savings Existing $87,899
COMMERCIAL BUILDINGS DEDUCTION Lighted area (square feet) N/A 245000
ASHRAE/IES Standard 90.1-2001 requirement (watts/square foot) 1.2
LPD below Standard 90.1-2001 63%
Eligible deduction per square foot $0.60
Max. Commercial Buildings Deduction (final benefit depends on owner’s tax rate) $105,000 (project cost; $147,000 was the max. allowed)
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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