Solar PPA Accounting Under Ind AS 116: A Factory CFO Guide
How to assess whether an Indian solar PPA contains a lease, from identified assets and control to right-of-use accounting and contract diligence.
Sun Wave Knowledge Centre
Guides, case studies, and industry updates to help you make informed decisions about solar energy for your business.
How to assess whether an Indian solar PPA contains a lease, from identified assets and control to right-of-use accounting and contract diligence.
How India’s central ToD framework changes factory solar savings, why peak and solar-hour prices differ, and how to model ROI from interval data.
How industrial buyers should review UL 9540A thermal-runaway reports, configuration limits and fire-explosion evidence without confusing testing with certification.
UREDA's distributed rooftop solar procurement across Uttarakhand highlights packaging, survey, logistics, net-metering and O&M lessons for public-sector EPC programmes.
A source-backed solar-plus-BESS business case for Faridabad and Haryana factories: tariffs, ToD limits, demand charges, sizing, safety and payback inputs.
Current DHBVN/HERC net-metering limits, FY 2026-27 HT tariffs, application timeline, settlement rules and BESS status for Haryana factories.
Complete tax guide for industrial solar in India 2026: 40% accelerated depreciation under Section 32, GST input tax credit, MAT, capitalisation rules, and financial planning for factory owners.
HERC raised the additional surcharge on open access consumers to ₹1.37/unit for H2 FY2026, up 13% from ₹1.21. Key impact analysis for Haryana industrial buyers.
India added 44.61 GW solar in FY2025-26 — the highest annual addition ever, crossing 150 GW cumulative. Impact on EPC costs and industrial buyers.
Critical clauses for Indian industrial solar EPC contracts: performance guarantees, liquidated damages, ALMM compliance, DLP, and payment milestones 2026.
Solar cuts cold storage electricity costs 50-60% in India. Sizing, ROI, PMKSY ₹35 lakh solar subsidy, ALMM compliance, and BEE Star Rating guide 2026.
How Indian printing and packaging plants cut electricity bills with solar — energy profile, system sizing, ROI, RESCO vs CAPEX, and ALMM compliance 2026.