benchmarking the asset

Wiser supports investors with insight and tools to weigh the rewards and risks of the asset class.

Evaluating Reward

Investment benefits of this asset class include consistent cash flows, tax-benefitted returns, and social responsibility advantages.

Attractive,
predictable return
Steady income stream through the sale of electricity from the PV system
Return enhancement/tax benefits
Flexible
investment options
Investment rate and term tailored to personal hurdles
Direct investment in individual projects or strength of a portfolio pool in a single asset class
Tax advantages 30% Federal Investment Tax Credit (direct reduction against actual taxes paid)
Modified Accelerated Cost Recovery System (MACRS) depreciation (on remaining available basis); MACRS is the depreciation standard since the1986 Tax Act
Potential State Tax Depreciation
Environmental, Social and Governance (ESG) investing advantages Fulfills social responsibility investing policies without sacrificing performance

Risk Versus Reward Landscape

To help understand the relationship between risk and return for a new asset class, it may be helpful to compare it to other known asset classes.

PPA-backed medium-scale commercial PV projects represent an asset class that may provide an opportunity for investors to shift above the typical risk/return trend line current available assets provide.