Energy Financing Company, LLC Entity Characteristics

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Presentation transcript:

Energy Financing Company, LLC Entity Characteristics Single Member Delaware LLC. Formed to isolate environmental risks and facilitate management of these risks. Principal Business Activity: Capital Leasing. Registered with IL Department of Revenue as a Retailer.

Energy Financing Company, LLC Equipment Sale Agreement Executed an Equipment Sale Agreement with Des Plaines Green Land Development Company, LLC. Term is 15 year installment sale. Equipment includes 7EA Gas Turbines, ABB Transformers and Braden Stacks.

Energy Financing Company, LLC Sales/Use Tax Deferral Illinois Sales/Use Tax Rate - 6.50%. No manufacturing exemption for electrical generating equipment. Installment sale defers Sales/Use tax. Turnkey structure “audited” by Arthur Andersen.

Energy Financing Company, LLC Deferral Mechanics IL Sales/Use Tax due on the equipment is deferred over fifteen years. Early payments are primarily interest (which is exempt from Sales/Use Tax), thus increasing present benefit of deferral. Des Plaines Green Land Development Company, LLC is the “tax owner” for Federal Income Tax depreciation.