2 Commercial Lighting Tax Deduction
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Commercial Lighting Tax Deduction

Manufacturing > Cooper Lighting

 

Courtesy of Metalux/Cooper Lighting

 

Courtesy of Metalux/Cooper Lighting

 

Courtesy of Lumark/Cooper Lighting

 

MANUFACTURING: Retrofit Application EXISTING SYSTEM
400W prismatic high-bay fixtures w/standard metal halide
PROPOSED
320W pulse-start prismatic high-bay fixtures
LAYOUT Fixture Mounting Height 31 ft. 31 ft.
LAMP & FIXTURE DATA Initial lamp lumens 34000 (new lamp) 36100
Number of lamps 1 1
Initial fixture lumens 34000 36100
Ballast factor 1.00 1.00
Initial fixture lumens (ballast corrected) 34000 36100
Lamp lumen depreciation 0.75 0.86
Luminaire dirt depreciation 0.88 0.88
Fixture efficiency (%) 77.8 89.2
Maintained fixture lumens 17458 24370
Fixture watts 460 345
Fixture lumens/watt 38 70
FOOTCANDLES CRI 70 70
FC Average Maintained 71 69
OPERATING DATA Number of fixtures 990 820
Cost/kWh $0.085 $0.085
Total wattage 455400 282900
Square footage 245000 245000
Total installed price Existing $241,900
Watts/square foot 1.86 1.15
Annual operating hours 8760 8760
SAVINGS ANALYSIS Annual Energy Costs $339,090 $210,647
Annual Energy Savings Existing $128,443
COMMERCIAL BUILDINGS DEDUCTION Lighted area (square feet) N/A 245000
ASHRAE/IES Standard 90.1-2001 requirement (watts/square foot) 2.2
LPD below Standard 90.1-2001 48%
Eligible deduction per square foot $0.60
Max. Commercial Buildings Deduction (final benefit depends on owner’s tax rate) $147,000
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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