Corporate Accounting Considerations for Virtual Power Purchase Agreements

Energy Procurement · Renewable Energy Terminology

Corporate Accounting Considerations for Virtual Power Purchase Agreements

April 29, 2020

Virtual power purchase agreements (VPPAs) can trigger specific accounting treatments and reporting requirements, which is why it is important for sustainability and energy procurement managers to work closely with their accounting team prior to entering into contract negotiations. To help with those conversations, LevelTen has created a VPPA accounting guide that covers the information accounting teams will require in order to approve and support the agreement.

The guide covers three main areas of concern for corporations that follow U.S. GAAP, including:

  • Lease Accounting
  • Derivative Accounting
  • Variable Interest Entity (VIE) Consolidation

Complete the form below to download a PDF of the guide: